<SEC-DOCUMENT>0001493152-21-005466.txt : 20210305
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<ACCEPTANCE-DATETIME>20210305160155
ACCESSION NUMBER:		0001493152-21-005466
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		109
CONFORMED PERIOD OF REPORT:	20201226
FILED AS OF DATE:		20210305
DATE AS OF CHANGE:		20210305

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KOPIN CORP
		CENTRAL INDEX KEY:			0000771266
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				042833935
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1226

	FILING VALUES:
		FORM TYPE:		10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-19882
		FILM NUMBER:		21718441

	BUSINESS ADDRESS:	
		STREET 1:		125 NORTH DRIVE
		CITY:			WESTBOROUGH
		STATE:			MA
		ZIP:			01581
		BUSINESS PHONE:		508-870-5959

	MAIL ADDRESS:	
		STREET 1:		125 NORTH DRIVE
		CITY:			WESTBOROUGH
		STATE:			MA
		ZIP:			01581
</SEC-HEADER>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<!-- Field: Rule-Page --><div style="width: 100%"><div style="border-top: Black 4pt solid; border-bottom: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 18pt Times New Roman, Times, Serif"><b>UNITED
STATES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 18pt Times New Roman, Times, Serif"><b>SECURITIES
AND EXCHANGE COMMISSION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 12pt Times New Roman, Times, Serif"><b>WASHINGTON,
DC 20549</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b></b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 18pt Times New Roman, Times, Serif"><b>FORM
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>For
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>OR</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>For
the transition period from&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;to&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>Commission
file number <span id="xdx_904_edei--EntityFileNumber_c20191229__20201226_zmqXsIwItuMh"><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" name="dei:EntityFileNumber">0-19882</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 18pt Times New Roman, Times, Serif"><b><span id="xdx_90E_edei--EntityRegistrantName_c20191229__20201226_zxa4gc1vaCV5"><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" name="dei:EntityRegistrantName">KOPIN
CORPORATION</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>(Exact
Name of Registrant as Specified in its Charter)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b></b></span></p>

<!-- Field: Rule-Page --><div style="margin-left: auto; margin-right: auto; width: 50%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 49%"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_90B_edei--EntityIncorporationStateCountryCode_c20191229__20201226_zbwL4JZ1HYQ7"><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" format="ixt-sec:stateprovnameen" name="dei:EntityIncorporationStateCountryCode">Delaware</ix:nonNumeric></span></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 49%"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_905_edei--EntityTaxIdentificationNumber_c20191229__20201226_zNLEts668L3h"><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" name="dei:EntityTaxIdentificationNumber">04-2833935</ix:nonNumeric></span></b></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>State
        or other jurisdiction of</b></span></p>
        <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>incorporation
        or organization</b></span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>(I.R.S.
        Employer</b></span></p>
        <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>Identification
        No.)</b></span></p></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 49%"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_90D_edei--EntityAddressAddressLine1_c20191229__20201226_z5ePaTmtpcgi"><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" name="dei:EntityAddressAddressLine1">125
    North Drive</ix:nonNumeric></span>, <span id="xdx_902_edei--EntityAddressCityOrTown_c20191229__20201226_zv0yiNyL0Kpf"><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" name="dei:EntityAddressCityOrTown">Westborough</ix:nonNumeric></span> <span id="xdx_902_edei--EntityAddressStateOrProvince_c20191229__20201226_zuOqIpp480R6"><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" name="dei:EntityAddressStateOrProvince">MA</ix:nonNumeric></span></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 49%"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_90C_edei--EntityAddressPostalZipCode_c20191229__20201226_zwVq1JWpWxdh"><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" name="dei:EntityAddressPostalZipCode">01581-3335</ix:nonNumeric></span></b></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>(Address
    of principal executive offices)</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>(Zip
    Code)</b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>Registrant&#8217;s
telephone number, including area code: <span id="xdx_901_edei--CityAreaCode_c20191229__20201226_zKkDjRN6XfLk"><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" name="dei:CityAreaCode">(508)</ix:nonNumeric></span> <span id="xdx_90F_edei--LocalPhoneNumber_c20191229__20201226_zDHVl5onjIQd"><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" name="dei:LocalPhoneNumber">870-5959</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<!-- Field: Rule-Page --><div style="margin-left: auto; margin-right: auto; width: 50%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Securities
registered pursuant to Section 12(b) of the Act:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; padding-right: 3pt; padding-left: 3pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Title
    of each class</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 20%; padding-right: 3pt; padding-left: 3pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Trading
    Symbol(s)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 44%; padding-right: 3pt; padding-left: 3pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Name
    of each exchange on which registered</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 3pt; padding-left: 3pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90D_edei--Security12bTitle_c20191229__20201226_zvTHjIimeiyh"><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" name="dei:Security12bTitle">Common
    Stock, par value $0.01</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 3pt; padding-left: 3pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_903_edei--TradingSymbol_c20191229__20201226_z2MaPhmNnsU3"><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" name="dei:TradingSymbol">KOPN</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 3pt; padding-left: 3pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_901_edei--SecurityExchangeName_c20191229__20201226_z0jVhn2bZZYe"><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" format="ixt-sec:exchnameen" name="dei:SecurityExchangeName">Nasdaq</ix:nonNumeric></span>
    Capital Market</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Securities
registered pursuant to Section 12(b) of the Act:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">None.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Indicate
by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. <span id="xdx_90D_edei--EntityWellKnownSeasonedIssuer_c20191229__20201226_zZxhKt72Xe62"><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" name="dei:EntityWellKnownSeasonedIssuer">Yes</ix:nonNumeric></span> &#9746; No
&#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Indicate
by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes &#9744;
<span id="xdx_90A_edei--EntityVoluntaryFilers_c20191229__20201226_zAZprTaD94l6"><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" name="dei:EntityVoluntaryFilers">No</ix:nonNumeric></span> &#9746;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days. <span id="xdx_908_edei--EntityCurrentReportingStatus_c20191229__20201226_ziwcOBNvFkw9"><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" name="dei:EntityCurrentReportingStatus">Yes</ix:nonNumeric></span> &#9746; No &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant
to Rule 405 of Regulation S-T (&#167;232.405 of this chapter) during the preceding 12 months (or for such shorter period that
the registrant was required to submit such files). &#9746; <span id="xdx_903_edei--EntityInteractiveDataCurrent_c20191229__20201226_zXPksFmyfRg2"><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" name="dei:EntityInteractiveDataCurrent">Yes</ix:nonNumeric></span> &#9744; No</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Indicate
by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company or an emerging growth company. See definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221;
&#8220;smaller reporting company,&#8221; and emerging growth company in Rule 12b-2 of the Exchange Act. (Check one):</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 25%"><span style="font: 10pt Times New Roman, Times, Serif">Large
    Accelerated Filer</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font: 10pt Times New Roman, Times, Serif">&#9744;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 44%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 25%"><span style="font: 10pt Times New Roman, Times, Serif">Accelerated
    Filer</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font: 10pt Times New Roman, Times, Serif">&#9746;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Non-Accelerated
    Filer</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9744;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Smaller
    Reporting Company</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_900_edei--EntitySmallBusiness_c20191229__20201226_zs5UunnueuAd"><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" format="ixt:booleantrue" name="dei:EntitySmallBusiness">&#9746;</ix:nonNumeric></span></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Emerging
    Growth Company</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90E_edei--EntityEmergingGrowthCompany_c20191229__20201226_zjyj8k3Zig86"><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" format="ixt:booleanfalse" name="dei:EntityEmergingGrowthCompany">&#9744;</ix:nonNumeric></span></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. Yes &#9744;
No &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Indicate
by check mark whether the registrant has filed a report on and attestation to its management&#8217;s assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered
public accounting firm that prepared or issued its audit report. Yes <span id="xdx_90C_edei--IcfrAuditorAttestationFlag_c20191229__20201226_z09nmq3agfC8" title="ICFR Auditor Attestation Flag"><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" format="ixt:booleantrue" name="dei:IcfrAuditorAttestationFlag">&#9746;</ix:nonNumeric></span> No &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Indicate
by check mark whether the registrant is a shell company (as defined in rule 12b-2 of the Exchange Act). Yes <span id="xdx_903_edei--EntityShellCompany_c20191229__20201226_z9d0X9jYtChi"><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" format="ixt:booleanfalse" name="dei:EntityShellCompany">&#9744;</ix:nonNumeric></span> No <span title="Entity Shell Company">&#9746;</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">As
of June 27, 2020 (the last business day of the registrant&#8217;s most recent second fiscal quarter), the aggregate market value
of outstanding shares of voting stock held by non-affiliates of the registrant was $<span id="xdx_90F_edei--EntityPublicFloat_iI_c20200627_zB7tU6PcT1S1" title="Entity Public Float"><ix:nonFraction name="dei:EntityPublicFloat" contextRef="AsOf2020-06-27" format="ixt:numdotdecimal" decimals="0" unitRef="USD">97,431,868</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">As
of March 1, 2021, <span id="xdx_901_edei--EntityCommonStockSharesOutstanding_iI_pii_c20210301_zk6Sx0LefAYl"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2021-03-01" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">91,284,909</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">shares of the registrant&#8217;s Common
Stock, par value $.01 per share, were issued and outstanding.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>DOCUMENTS
INCORPORATED BY REFERENCE</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Portions
of the definitive proxy statement relating to the registrant&#8217;s annual meeting of stockholders are incorporated by reference
in response to Items 10, 11, 12, 13 and 14 of Part III of this Form 10-K.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>INDEX</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.7in"><a href="#ma_001"><span style="font: 10pt Times New Roman, Times, Serif"><b>PART I</b></span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Item
    1.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#ma_002"><span style="font: 10pt Times New Roman, Times, Serif">Business</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">3</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Item
    1A.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#b_001"><span style="font: 10pt Times New Roman, Times, Serif">Risk Factors</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">14</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Item
    1B.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#sa_001"><span style="font: 10pt Times New Roman, Times, Serif">Unresolved Staff Comments</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">25</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Item
    2.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#sa_002"><span style="font: 10pt Times New Roman, Times, Serif">Properties</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">25</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Item
    3.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#sa_003"><span style="font: 10pt Times New Roman, Times, Serif">Legal Proceedings</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">25</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Item
    4.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#sa_004"><span style="font: 10pt Times New Roman, Times, Serif">Mine Safety Disclosures</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">25</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#sa_006"><span style="font: 10pt Times New Roman, Times, Serif"><b>PART II</b></span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">Item
    5.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><a href="#sa_005"><span style="font: 10pt Times New Roman, Times, Serif">Market for Registrant&#8217;s Common Equity, Related stockholder Matters and Issuer Purchases of Equity Securities</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">26</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Item
    7.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#sa_007"><span style="font: 10pt Times New Roman, Times, Serif">Management&#8217;s Discussion and Analysis</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">28</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Item
    7A.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#sa_008"><span style="font: 10pt Times New Roman, Times, Serif">Quantitative and Qualitative Disclosures About Market Risk</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">39</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Item
    8.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#sa_009"><span style="font: 10pt Times New Roman, Times, Serif">Financial Statements and Supplementary Data</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">39</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">Item
    9.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><a href="#sa_010"><span style="font: 10pt Times New Roman, Times, Serif">Changes in and Disagreements with Accountants on Accounting and Financial Disclosure</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">39</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Item
    9A.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#sa_011"><span style="font: 10pt Times New Roman, Times, Serif">Controls and Procedures</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">39</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Item
    9B.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#sa_012"><span style="font: 10pt Times New Roman, Times, Serif">Other Information</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">40</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>PART
    III</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Item
    10.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#sa_013"><span style="font: 10pt Times New Roman, Times, Serif">Directors, Executive Officers and Corporate Governance</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">40</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Item
    11.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#sa_014"><span style="font: 10pt Times New Roman, Times, Serif">Executive Compensation</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">40</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">Item
    12.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><a href="#sa_015"><span style="font: 10pt Times New Roman, Times, Serif">Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">40</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Item
    13.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#sa_016"><span style="font: 10pt Times New Roman, Times, Serif">Certain Relationships and Related Transactions, and Director Independence</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">40</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Item
    14.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#sa_017"><span style="font: 10pt Times New Roman, Times, Serif">Principal Accountant Fees and Services</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">40</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#sa_018"><span style="font: 10pt Times New Roman, Times, Serif"><b>Part IV</b></span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Item
    15.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#sa_019"><span style="font: 10pt Times New Roman, Times, Serif">Exhibits and Financial Statement Schedules</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">41</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Item
    16.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#b_002"><span style="font: 10pt Times New Roman, Times, Serif">Form 10-K Summary</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">72</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><a href="#b_003"><span style="font: 10pt Times New Roman, Times, Serif"><b>SIGNATURES</b></span></a> <span style="font: 10pt Times New Roman, Times, Serif"></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">73</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="ma_001"></span>Part
I</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>Forward
Looking Statements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;This
Annual Report on Form 10-K contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933,
as amended (the &#8220;Securities Act&#8221;), and Section 21E of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange
Act&#8221;), which are subject to the safe harbor created by such sections. Words such as &#8220;expects,&#8221; &#8220;anticipates,&#8221;
&#8220;intends,&#8221; &#8220;plans,&#8221; &#8220;believes,&#8221; &#8220;could,&#8221; &#8220;would,&#8221; &#8220;seeks,&#8221;
&#8220;estimates,&#8221; and variations of such words and similar expressions, and the negatives thereof, are intended to identify
such forward-looking statements. We caution readers not to place undue reliance on any such &#8220;forward-looking statements,&#8221;
which speak only as of the date made, and advise readers that these forward-looking statements are not guarantees of future performance
and involve certain risks, uncertainties, estimates, and assumptions by us that are difficult to predict. Various factors, some
of which are beyond our control, could cause actual results to differ materially from those expressed in, or implied by, such
forward-looking statements. All such forward-looking statements, whether written or oral, and whether made by us or on our behalf,
are expressly qualified by these cautionary statements and any other cautionary statements which may accompany the forward-looking
statements. In addition, we disclaim any obligation to update any forward-looking statements to reflect events or circumstances
after the date of this report, except as may otherwise be required by the federal securities laws.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>We
have identified the following important factors that could cause actual results to differ materially from those discussed in our
forward-looking statements. Such factors may be in addition to the risks described in Part I, Item 1A. &#8220;Risk Factors;&#8221;
Part II, Item 7. &#8220;Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations;&#8221; and
other parts of this Form 10-K. These factors include: our ability to continue as a going concern;; our expectation that some products
that are currently in R&amp;D to go into production; our expectation that our new products to start at lower yields and for us
to improve these yields over time; our expectation that our 2021 cost of product revenues as a percentage of product revenues
to be negatively affected by new products; our expectation that we will to incur significant development costs in fiscal year
2021 to develop OLED display products and defense products; our ability to obtain raw materials and other goods as well as services
from our suppliers as needed; the potential for customers to choose our competitors as their supplier; our ability to prosecute
and defend our proprietary technology aggressively or successfully; our ability to retain personnel with experience and expertise
relevant to our business; our ability to invest in research and development to achieve profitability even during periods when
we are not profitable; our ability to continue to introduce new products in our target markets; our ability to generate revenue
growth and positive cash flow, and reach profitability; the strengthening of the U.S. dollar and its effects on the price of our
products in foreign markets; the impact of new regulations and customer demands relating to conflict minerals; our ability to
obtain a competitive advantage in the wearable technologies market through our extensive portfolio of patents, trade secrets and
non-patented know-how; our ability to grow within our targeted markets; the importance of small form factor displays in the development
of defense, consumer, and industrial products such as thermal weapon sights, safety equipment, virtual and augmented reality gaming,
training and simulation products and metrology tools; the suitability of our properties for our needs for the foreseeable future;
our expectation not to pay cash dividends for the foreseeable future and to retain earnings for the development of our businesses;
our expectation that we will expend between $1.0 million and $2.0 million on capital expenditures over the next twelve months;
if we do not soon achieve and maintain positive cash flow and profitability, our financial condition will ultimately be materially
adversely affected, and we will be required to reduce expenses, including our investments in research and development or raise
additional capital; our ability to support our operations and capital needs for at least the next twelve months through our available
cash resources; our expectation that we will incur taxes based on our foreign operations in 2021; and our expectation that we
will have a state tax provision in 2021.</i></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.7in"><span id="ma_002"></span><span style="font: 10pt Times New Roman, Times, Serif"><b>Item
    1.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Business</i></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Overview</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
were incorporated in Delaware in 1984 and are a leading developer and provider of high-resolution microdisplays, microdisplay
subassemblies and related components for defense, enterprise, industrial, and consumer products. Our products are used for soldier,
avionic, armored vehicle and training &amp; simulation defense applications; industrial, public safety and medical headsets; 3D
optical inspection systems; and consumer augmented reality (&#8220;AR&#8221;) and virtual reality (&#8220;VR&#8221;) wearable
headsets systems.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
primary current sources of product revenues are from the sale of display components and subassemblies for defense and industrial
applications and development contracts primarily for U.S defense programs. In the future we believe we also are well-positioned
with our technology and intellectual property, manufacturing capabilities and partnerships and reputation to take advantage of
the emerging market for AR and VR applications and products from which microdisplays are the centerpiece technology. At the center
of all of our products is a display. We are the only company, to our knowledge, that offers transmissive active-matrix liquid
crystal displays (AMLCDs), reflective liquid crystal on silicon (LCOS) displays and organic light emitting diode (OLED), and related
optics enabling us to serve the markets and customers based on their need and the problems they are trying to solve. We believe
our display technologies combined with our extensive expertise in optics, system electronics and human factors, is the reason
why many customers come to us.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
components we offer for sale consist of our proprietary miniature AMLCD, LCOS displays, OLED displays, application specific integrated
circuits (&#8220;ASICs&#8221;), backlights, and optical lenses. We refer to our AMLCD as &#8220;CyberDisplay&#174;,&#8221; our
LCOS displays/Spatial Light Modulators (SLMs) as &#8220;Time Domain Imaging<sup>TM</sup> technology&#8221;, and our OLED as &#8220;Lightning<sup>&#174;
</sup>displays&#8221;. Our transmissive AMLCDs are designed in Westborough, Massachusetts, have initial manufacturing steps performed
in Taiwan and then are completed in our facility in Westborough, Massachusetts.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
AMLCD components are sold separately or in subassemblies. For example, we offer a display as a single product, a display module
which includes a display, an optical lens and backlight contained in either plastic or metal housings, a binocular display module
which has two displays, lenses and backlights, and a higher-level assembly which has additional components for defense applications.
Examples of products manufactured by our customers that include our AMLCD components include:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Weapon
    sights and target locators for soldiers to enable faster and more accurate target acquisition;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Fighter
    pilot helmets that use our display to overlay information (targeting, plane operation, etc..) over the real world seen;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Industrial
    headsets for applications such as field maintenance/service where a service worker can visually access diagrams and drawings
    in realtime while keeping both hands free to conduct work or access a remote expert with live video to help solve a problem
    remotely &#8211; thereby increasing productivity and effectiveness;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Public
    </span><span style="font: 10pt Times New Roman, Times, Serif">safety devices such as firefighter masks which include our
    displays so that a firefighter may use the thermal imager to navigate a smoke-filled building; and</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">AR
    and VR consumer products for recreational use including rifle sights.</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
LCOS products are designed and manufactured at our Forth Dimension Display (FDD) subsidiary in Dalgety Bay, Scotland. Our LCOS
displays are often configured with drive electronics and sold as a package that makes it easier for our customers to design our
displays into their end products. A significant portion of the FDD business is sold to customers for use in SLMs, which are used
in manufacturing equipment for sophisticated 3D optical inspection.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
OLED displays are designed in our San Jose, California facility and manufactured in Asia. Our displays provide either color or
monochrome images and are offered in a variety of sizes and resolutions. The AMLCD display driver ASICs we offer are designed
in our San Jose, California facility and are the electronic interfaces between our displays and the products into which the displays
are incorporated. The optical lenses and backlights we offer are based on either our proprietary designs or design&#8217;s we
license from third parties. The ASICs, optical lenses, and backlights are manufactured by third parties based on our purchase
orders.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
NVIS, Inc. (&#8220;NVIS&#8221;) subsidiary is a designer and manufacturer of defense and industrial head-mounted and hand-held
VR products and training simulation defense equipment located in Reston, Virginia. Depending on the size of the order, NVIS&#8217;s
products are either manufactured in its Reston, Virginia facility or by a contract manufacturer in the U.S.A. NVIS products allow
customers to visualize and interact with simulated 3D environments and equipment for training purposes. Our customers develop
high-fidelity training and simulation applications that require high-performance visuals, intuitive controls, and unsurpassed
customer support. Some of NVIS&#8217;s products include our LCOS displays.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
have designed systems that are focused on the emerging enterprise and consumer markets for head-worn, hands-free voice and gesture
controlled wireless computing and communication devices. We recently reduced our investments in designing new systems, other than
systems developed by our NVIS subsidiary, in order to focus on our display component business, in particular our OLED displays.
However, we continue to license our previously designed systems under agreements that may include a royalty payable to us and
a purchase and supply agreement that requires us to supply our customers and our customers to buy our components for integration
into their products. The licenses may convey the right of exclusivity for a particular market or geographic area. These products
include our components and a variety of commercially available software packages and our proprietary software. Our business model
is to license our concept systems or technologies to branded original equipment manufacturers (OEM) customers who wish to develop
and market head-worn products for both mobile enterprise and consumer applications.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">In
addition to sales of our components and subassemblies, we also derive a significant portion of our revenue from developing custom
product solutions for our customers which we refer to as Funded Research and Development. We enter into development agreements
with the goal of successfully developing a customer product and then winning the production orders for such products once design
is complete and tested. These development programs can take several years. The funded development process typically adds to Kopin&#8217;s
knowledge base and expertise, putting us in a better position for future business. The development arrangements typically have
various milestones we are required to achieve in order to be reimbursed for our efforts. These arrangements are normally fixed
price and may be cancelled by the customer on short notice. We also believe that the technologies developed for the U.S. defense
industry can eventually be used in commercial and enterprise applications and then consumer applications.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Sales
to significant non-affiliated customers for fiscal years 2020, 2019 and 2018, as a percentage of total revenues, was as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; border-collapse: collapse; width: 90%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">Sales as a Percent of Total Revenue</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">Fiscal Year</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Customer</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="width: 46%; text-align: left">Defense Customers in Total</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 14%; font-weight: bold; text-align: right">50</td><td style="width: 1%; font-weight: bold; text-align: left">%</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 14%; text-align: right">30</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 14%; text-align: right">36</td><td style="width: 1%; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">General Dynamics</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><b>*</b></span></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">DRS Network &amp; Imaging Systems, LLC</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">35</td><td style="font-weight: bold; text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">*</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Collins Aerospace</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">27</td><td style="font-weight: bold; text-align: left">%</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">20</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">RealWear, Inc.</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><b>*</b></span></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">*</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Funded Research and Development Contracts</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">25</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">17</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">20</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Note:
The symbol &#8220;*&#8221; indicates that sales to that customer were less than 10% of the Company&#8217;s total revenues. The
caption &#8220;Defense Customers in Total&#8221; excludes research and development contracts.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
fiscal year ends on the last Saturday in December. The fiscal years ended December 26, 2020, December 28, 2019, and December 29,
2018 are referred to herein as fiscal years 2020, 2019 and 2018, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Defense
Industry Overview</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
introduction and wide acceptance of the smartphone has generated advances in many technologies including smaller and cheaper electronic
components, voice search engines and wireless 4G and 5G networks. Smartphone adoption has also been the catalyst for the development
of software for a wide-range of applications. Leveraging off of these new technologies and the growth of cloud computing, a new
category of emerging AR and VR markets are starting to develop. These AR technologies are being used by the military to provide
personnel with enhanced situational awareness by overlaying digital imaging over the real-world scene. These technologies can
also be used for hundreds of different applications by enterprise workers, public safety officials and consumers, bringing ever-increasing
productivity, fun and convenience.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
believe that defense, industrial and consumer companies are looking at AR and VR as new applications and computing platforms.
In addition, wireless network companies are encouraging the development of more products and applications that utilize their network
capacity and other companies are developing products that provide continuous access to digital content. In order for these markets
to develop and grow, advances and investment in display technology, optics, application software, and wireless communications
systems with greater bandwidth such as 5G networks will be necessary. These advances in Display technologies must increase performance
but at the same time the cost of displays must decrease.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Our
Solution</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span style="text-decoration: underline">Kopin
Technology</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">Kopin
technology includes components, subassemblies, and head-worn and hand-held system reference designs. The components we offer for
sale primarily consist of our small form factor AMLCD, LCOS and OLED displays and optical lenses. Our components are used in our
customers&#8217; products, such as headsets for field service personnel, medical professionals or drone racing viewers. We also
offer backlights and ASIC&#8217;s that work with our AMLCD displays. The subassemblies we offer combine one or two of our displays,
backlight, ASIC, complex optics, and electronics in an assembly that is then included in a larger system, for example a weapon
sight or a targeting system in an armored vehicle.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span style="text-decoration: underline">Display
Products</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">Small
form factor displays used in near-eye applications are widely used in defense in many applications such as thermal weapon sights,
avionic helmets and training and simulation systems. Small form factor near-eye displays currently have more limited use in industrial
products such as wearable headsets that allow user to view data, schematics and videos to enable them to perform production or
repairs. In addition, we believe small form factor near-eye display are well suited for AR and VR consumer markets and will be
a critical component in the development of these markets, which we believe will grow in the coming years. We believe our small
form factor displays have certain advantages with respect to small size, resolution, brightness and low power consumption that
are advantageous for product design and usage.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">There
are several micro display technologies commercially available including transmissive, reflective and emissive. Our principal display
products are miniature high-density color or monochrome AMLCDs that range from approximately 428 x 240 resolution to 2048 x 2048
resolution and are sold in either a transmissive or reflective format. We are developing emissive OLED displays with a resolution
of 1280 x 720 (&#8220;720p&#8221;), 2048 x 2048 (&#8220;2K&#8221;), 1280 x 960 (&#8220;QVGA&#8221;) and 2560 x 2560 (&#8220;2.6K&#8221;).
We sell our displays individually or in combination with our other components assembled in a unit. For example, we offer a display
as a product, a module product unit that includes a single display, backlight and optics in a plastic housing, a binocular display
module product that includes two displays, backlights and optics in a plastic housing, and a Higher-Level Assembly (&#8220;HLA&#8221;)
that contains a display, light emitting diode based illumination, optics, and electronics in a sealed housing, primarily for defense
applications.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
transmissive display products, which we refer to as CyberDisplay&#174; products, utilize high quality, single-crystal-on-silicon,
which is the same high-quality silicon used in conventional integrated circuits. This single-crystal-silicon is not grown on glass;
rather, it is first formed on a silicon wafer and patterned into an integrated circuit (including the active matrix, driver circuitry
and other logic circuits) at an integrated circuit foundry. These processes enable the manufacture of miniature active matrix
circuits, that are comparable to higher resolution displays relative to passive and other active matrix displays that are fabricated
on glass. Our foundry partners fabricate integrated circuits using our proprietary back plane designs for our CyberDisplay displays
in their foundries in Taiwan. The fabricated wafers are then returned to our facilities, where we lift the integrated circuits
off the silicon wafers and transfer them to glass using our proprietary Wafer Engineering technology. The transferred integrated
circuits are then processed, packaged with liquid crystal and assembled into display panels at our Display Manufacturing Center
in Westborough, Massachusetts.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
proprietary technology enables the production of transparent circuits on a transparent substrate, in contrast to conventional
silicon circuits, which are on an opaque substrate. Our CyberDisplay products&#8217; imaging properties are a result of the inclusion
of a liquid crystal layer between the active matrix integrated circuit glass and the transparent cover glass. We believe our manufacturing
process offers several advantages over conventional active matrix LCD manufacturing approaches, including:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.35in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.35in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Greater
    miniaturization;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Higher
    pixel density;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Lower
    power consumption; and</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Higher
    brightness.</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: -27pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
color CyberDisplay products generate colors by using color filters with a white backlight. Color filter technology is a process
in which display pixels are patterned with materials, which selectively absorb or transmit the red, green or blue colors of light.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
reflective LCOS display products are miniature high density, dual mode color sequential/monochrome reflective microdisplays with
resolutions which range from approximately 1280 x 768 pixels (&#8220;WXGA&#8221;) resolution to 2K x 2K resolution. These displays
are manufactured by our FDD subsidiary in Scotland. Our reflective displays are based on a proprietary, high-speed, ferroelectric
liquid crystal on silicon (&#8220;FLCOS&#8221;) platform. Our digital software and logic-based drive electronics combined with
the very fast switching binary liquid crystal enables our microdisplay to process images purely digitally and create red, green
and blue gray scale in the time domain. This architecture has major advantages in visual performance over other liquid crystal,
organic light-emitting diode and microelectromechanical systems-based technologies: precisely controlled full color or monochrome
gray scale is achieved on a matrix of undivided high fill factor pixels, motion artifacts are reduced to an insignificant level
and there are no sub-pixels, no moving mirrors and no analog conversions to detract from the quality of the image.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
FLCOS device is comprised of two substrates. The first is a pixelated silicon-based CMOS substrate which is manufactured by our
foundry partner based our proprietary back plane design using conventional silicon integrated circuit lithography processes. The
silicon substrate forms the display&#8217;s backplane, serving as both the active matrix to drive individual pixels and as a reflective
mirror. The second substrate is a front glass plate. Between the backplane and the front glass substrate is a ferroelectric liquid
crystal material which, when switched, enables the incoming illumination to be modulated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
OLED technology has the ability to emit light when electrical current flows through its electroluminescent layers as opposed to
our AMLCD which requires a separate light source. Our OLED microdisplays have a top-emitting structure built on opaque silicon
integrated circuits rather than on glass. An OLED display typically has a wider viewing angle than an AMLCD. Light from an OLED
appears fairly evenly distributed in the forward directions and so a slight movement of the eye does not perceive the change in
the image brightness or color. OLED displays can also have a much higher contrast ratio than AMLCDs, which is desirable for some
user applications.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Kopin
is aiming at disrupting the OLED microdisplay industry with a new fabless, scalable business model. We believe the partitioning
of the OLED manufacturing into multiple parties, each focusing on their core competencies, can make a huge difference in the OLED
microdisplay performance and supply chain, while reducing the capital cost and overhead costs of entering this business. Making
OLED microdisplays consists of three major steps: designing backplane circuits, processing silicon wafers to generate backplane
wafers, and deposition of OLED layers on silicon backplane wafers and packaging the displays. We believe backplane design is the
most intellectual property-intensive area. Kopin has more than 20 patents granted or pending on the design of OLED backplanes
to get low power consumption, high frame rates and more uniform display images. Kopin has established close relationships with
multiple silicon foundries to produce the OLED backplane wafers. We believe Kopin&#8217;s Lightning&#174; backplane technology
and the emergence of high-volume OLED manufacturing facilities can reduce the cost to manufacture OLED displays thereby expanding
the applications for OLED microdisplays.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
proprietary technology in OLED microdisplays lies mainly in the design of the integrated circuits or &#8220;back plane&#8221;
upon which OLED microdisplays are built. The back plane drives the performance of the display.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Two
of the biggest challenges for the OLED microdisplay for AR and VR applications is low brightness and short lifetime. Kopin is
working to solve both of these issues with a double OLED stack approach. We believe most OLED microdisplays commercially available
in volume to-date have been made with a single-stack OLED structure, namely consisting of a one junction organic diode structure.
A duo-stack OLED consists of two OLED structures connected in series so that carriers (electrons-holes) pass through the duo-stack
OLED and generate photons twice, instead of once in the case of a single-stack OLED structure. This structure enables higher brightness
without a commensurate increase in power and without the longevity (burn-in) issues which have plagued previous high-brightness
single-stack OLED displays. In addition, we believe Kopin&#8217;s proprietary ColorMax &#8482; technology provides an accurate
and wide color spectrum without the color mixing that has previously prevented duo-stack OLED structures from rendering accurate
color. In addition, we have a proprietary embedded anode structure within the back plane design which we believe will make the
design integration of our display in a finished product less complicated for product designers. We call this technology Display
on a Chip (DoC). We believe our patent-pending backplane technologies can provide far superior performance compared to other OLED
product in the market in terms of brightness, power consumption, longevity and color accuracy and we believe these features will
improve further as our technology matures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
have engaged foundry services for the fabrication of the Lightning OLED back plane wafers. Our model is to sell these wafers to
deposition foundries that deposit the organic material on the backplane and manufacture the displays. The deposition foundries
will either sell the displays to their customer or to us for resale to our customers. We believe this outsourcing model allows
us to leverage our underlying back plane intellectual property as well as the existing infrastructure to obtain lower cost manufacturing
and avail ourselves of manufacturing technology improvements as they occur.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Currently
Kopin has two OLED microdisplays on the market: a 2K x 2K display with 2048 x 2048 resolution in a 0.99&#8221; diagonal size,
which is aimed at VR and Mixed Reality (MR) applications; and a 720p display with 1280 x 720 resolution in a 0.49&#8221; diagonal
size, which is aimed at AR applications. Kopin has also demonstrated a QVGA display with 1280 x 960 resolution in a 0.5&#8221;
diagonal size, which is aimed at electronic viewfinder (EVF) and AR applications, and a 2.6K x 2.6K display with 2560 x 2560 resolution
in a 1.3&#8221; diagonal size. Our OLED microdisplay has a combo C-PHY/D-PHY Mobile Industry Processor Interface (MIPI) and display
stream compression DSC) to allow 120 Hz operation at the full resolution. This display is designed for high-end VR and content
streaming applications.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Kopin
is also exploring the development of MicroLED microdisplays which offer the possibility of high brightness, wide viewing
angle, excellent contrast and low cost. Kopin is working with other partners to explore the potential benefits and implementation
of the technology. If Kopin is successful in developing prototypes, then high volume manufacturing process development will be
required including the development of equipment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">By
offering transmissive, reflective and emissive microdisplay technologies today and working with potential customers for MicroLEDs
in the future, we believe we can uniquely support whichever technology is best suited for a given application. Transmissive and
reflective AMLCDs are typically used in bright light conditions as their brightness can be modulated over a wide range by controlling
the backlight operation. OLED displays currently have less brightness range but offer superior contrast and response time characteristics
and therefore are better suited in an immersive products environment that blocks out ambient light.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span style="text-decoration: underline">Optical
Lenses and Backlights</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
offer a variety of optical lenses some of which we have developed internally and others for which we license the rights to sell.
We also offer a variety of backlights, some of which we have developed internally and some of which are &#8220;off-the-shelf&#8221;
components. The lenses come in a variety of sizes with the smallest being our Pupil, followed by our Pearl and Pancake lenses.
The different sizes of lenses give us and our customers design flexibility when creating headset systems. There is a trade-off
between the lens size and the size of the perceived image to the viewer. For example, a Pearl lens will provide the viewer with
an image approximately equivalent to what the viewer would see looking directly at a smartphone, whereas a Pancake lens will provide
the viewer with an immersive experience. We use third parties to manufacture these lenses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><i></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span style="text-decoration: underline">Headset
Systems</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
license an industrial headset reference design which is a complete head-worn computer that connects to the Internet wirelessly
and includes an optical pod with one of our display products, a microprocessor, battery, camera, memory and various commercially
available software packages that we license. We also licensed an industrial headset reference design which is a device that attaches
to a pair of safety glasses, includes an optical pod with one of our display products and a camera and is operated primarily through
the use of voice. The display module or optical pod allows users to view the information such as maintenance diagrams and instruction
sets, Internet data, emails, text messages, maps or other data at a &#8220;normal&#8221; size because of our specialized optics.
Our industrial headsets provide the capability of viewing technical diagrams, by enabling the user to zoom in to see finer details
or zoom out to see a larger perspective.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Strategy</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
product strategy is to enter into funded development programs with U.S. defense prime contractors to invent, develop, manufacture
and sell (or license) leading-edge critical technology and microdisplay components and subassemblies that will be used in rugged
environments. We intend to use the know-how gained and technology developed from these defense development programs and products
to create products that can be used in industrial, enterprise, medical and ultimately consumer applications. The products we develop
typically include a microdisplay, optics, and an ASIC in a sealed housing. The products we make for the defense market must be
able to withstand the extreme shock and vibration experienced in weapons fire. Accordingly, our intellectual property includes
not just microdisplays but a broad range of optics and our know-how includes the ability to manufacture products that can withstand
extreme environments. The critical elements of our strategy include:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Broad
    Portfolio of Intellectual Property.</i> We believe that our extensive portfolio of patents, trade secrets and non-patented
    know-how provides us with a competitive advantage in our markets and we have been accumulating, a significant patent and know-how
    portfolio either by internal efforts or through acquisition. We own, exclusively license or have the exclusive right to sublicense
    approximately 200 patents and patent applications issued and/or pending worldwide. An important piece of our strategy is to
    continue to accumulate valuable patented and non-patented technical know-how relating to our microdisplays, including back
    plane design, and other critical technologies for advanced wearable systems such as optics and drive electronics.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Maintain
    Our Technological Leadership in Defense and Industrial Markets. </i>We are a recognized leader in the design, development
    and manufacture of high resolution microdisplay components and subassemblies for defense and industrial applications. We believe
    our ability to continue to develop components and subassemblies for defense applications enhances our opportunity to grow
    within our other non-defense targeted markets such as industrial, medical and eventually AR and VR consumer markets. We perform
    research and development contracts for U.S. government agencies and prime contractors of the U.S government. Under these contracts,
    the U.S. Government funds all or a portion of our efforts to develop next-generation microdisplay related technologies and
    products for aviation systems such as pilot helmets, soldier centric systems such as weapon sights, training and simulation
    systems and defense armored vehicles. This enables us to supplement our internal research and development budget with additional
    funding and adds to our expertise in technology, products and systems.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Understand
    Our Customer Needs.</i> We believe our system know-how, be it a defense, industrial or consumer system is a compelling reason
    why customers choose Kopin as their supplier. Unlike many of our competitors we offer a range of display technologies, optics,
    backlights, and ASICs as either an individual component or in a system. We believe this enables us to provide superior technology
    solutions for our customer&#8217;s needs. Additionally, our human-factors and system understanding enables us to offer our
    customers valuable engineering services to solve their issues and reduce time to market for their products.</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; width: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Internally
    Manufactured Products and Use of Third Party Manufacturing. </i>We design and manufacture our transmissive and reflective
    display products in facilities that we lease and manage. However, the initial manufacturing steps fabricating the silicon
    wafers are performed at capital-intensive Taiwan foundries. With OLED displays, which we design, we similarly use silicon
    wafer foundries to produce our back planes, and we also use OLED deposition foundries to perform the OLED deposition steps
    for our displays. The use of these third-party foundries reduces our investments in plant and equipment and working capital
    for new products and enables us to update designs as technology and manufacturing trends change.</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: -27pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Markets
and Customers</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
business model is to primarily generate product revenues by selling display components and subassemblies to customers who offer
defense, industrial or consumer products and to a lesser extent license our system designs and know-how. We also enter into development
contracts from customers to either design custom products for them or help them integrate our technology into their products (Funded
Research and Development).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
currently sell our display products to our customers in various configuration including but not limited to a single display component,
a module that includes a display, optic, backlight and focus mechanism and electronics, a binocular display module that includes
two displays, lenses, and backlights, and as HLAs for defense customers. A HLA is similar to a module but includes additional
components such as an eye cup specific to a defense application.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
have sold our AMLCD products to Collins Aerospace, Elbit, and DRS RSTA Inc. for use in defense applications, to Vuzix, and RealWear
for enterprise wearable products, and to Scott Safety for public safety applications. We have sold our LCOS display products to
Saki, Jutze and Mirtec for use in 3D metrology equipment. Our revenues from our OLED displays have primarily been from development
contracts with customers that are designing our displays into their products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">In
order for our AMLCD display products to function properly in their intended applications, ASICs and backlights are generally required.
Several companies have designed ASICs to work with our display products and our customers can procure these chip sets directly
from the manufacturer or through us.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">For
fiscal years 2020, 2019 and 2018, sales to defense customers, excluding research and development contracts, as a percentage of
total revenue were 50%, 30% and 36%, respectively. For fiscal year 2020, Collins Aerospace and DRS Network &amp; Imaging Systems
LLC each accounted for approximately 27% and 35% of our revenue, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">For
fiscal years 2020, 2019 and 2018, research and development revenues, primarily from multiple contracts with various prime contractors
of U.S. government agencies, accounted for approximately 25%, 17% and 20%, respectively, of our total revenues.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Product
Development</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">We
believe that continued introduction of new products in our target markets is essential to our growth. Our industrial and consumer
products tend to have one to three-year life cycles. We have assembled a group of highly skilled engineers who work internally
as well as with our customers to continue our product development efforts. Our primary development efforts are focused on AMLCD
display subassemblies for defense and industrial applications and OLED display components for defense, industrial and consumer
applications. In 2019 we commenced MicroLED display development and we are evaluating the commercial viability of MicroLED display
products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span style="text-decoration: underline">Component
Products and Subassemblies</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
pixel size of our current AMLCD transmissive display products ranges from 6.8 to 15 microns. These pixel sizes are much smaller
than a pixel size of approximately 100 microns in a typical laptop computer display. The resolutions of our current commercially
available AMLCD display products are 320 x 240, 432 x 240, 640 x 360, 640 x 480, 854 x 480, 800 x 600, 1,280 x 720 and 1,280 x
1,024 pixels. The pixel size of our current reflective display products ranges from 8.2 to 13.6 microns. The resolutions of our
current commercially available reflective display products are 1,280 x 768, 1,280 x 1,024, 2,048 x 1,536, 2,048 x 2,048 and 2,560
x 1,440 pixels.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
AMLCD display product development efforts are primarily focused on improving performance and reducing the manufacturing costs.
We are continually evaluating our display manufacturing process in order to reduce cost. Our defense products include subassemblies
and our advanced subassemblies are referred to as HLAs. The HLA may include a display, multiple optical lenses in a hermetically
sealed housing. The HLAs are made to very exact tolerances which require Kopin to manage its supply chain in order to procure
raw materials that meet specification while enabling Kopin to achieve high yields.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
pixel size of our current OLED displays range from 7.8 to 9.2 microns with resolutions of 1,280 x 720, 2,048 x 2,048 and 2,560
x 2,560. We have only recently commenced OLED display developments and therefore our OLED products are much less mature than our
AMLCD products. Accordingly, our current development efforts include expanding the resolutions offered, increasing the quantity
of display active matrix pixel arrays processed on each wafer by further reducing the display size, increasing the light throughput
of our pixels, increasing manufacturing yields, and increasing the functionality of our OLED products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
offer components such as our optical lenses, backlights and ASICs, manufactured to our specifications, which we then buy and resell.
The components which are made to order include either intellectual property we developed or that we license from third parties.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Funded
Research and Development</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
have entered into various development contracts with agencies and prime contractors of the U.S. government and commercial customers.
These contracts help support the continued development of our core technologies. We intend to continue to pursue development contracts
for applications that relate to our defense and commercial product applications. Our contracts contain certain milestones relating
to technology development and may be terminated prior to completion of funding. Our funded development projects often lead to
a product or component supply agreement. Our policy is to retain our proprietary rights with respect to the principal commercial
applications of our technology, however, we are not always able to retain our proprietary rights. To the extent technology development
has been funded by a U.S. federal agency, under applicable U.S. federal laws the federal agency that provided the funding has
the right to obtain a non-exclusive, non-transferable, irrevocable, fully paid license to practice or have practiced this technology
for governmental use. In addition we may be required to negotiate intellectual property rights with our defense prime contractors.
For our commercial development agreements customers often obtain exclusive rights to a particular display or technology that is
developed either permanently or for some period of time. Revenues attributable to research and development contracts for fiscal
years 2020, 2019 and 2018 totaled $10.1 million, $5.0 million and $5.3 million, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Competition</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
general commercial display market is highly competitive and is currently dominated by large Asian-based electronics companies
including AUO, BOE Technology Group, Himax, LG Display, Samsung, Sharp and Sony. In additional, several companies focus on microdisplays
including eMAGIN, Himax, MicroOLED, Olightek, BOE Technology, Seeya, Seiko Epson and Sony. The display market consists of multiple
segments, each focusing on different end-user applications applying different technologies. Competition in the display field is
based on price and performance characteristics, product quality, size and the ability to deliver products in a timely fashion.
The success of our display product offerings will also depend upon the adoption of our display products by consumers as an alternative
to other active matrix LCDs or OLEDs and upon our ability to compete against other types of well-established display products
and new emerging display products. Particularly significant is a consumer&#8217;s willingness to use a near eye display device,
as opposed to a direct view display that may be viewed from a distance of several inches to several feet. Assuming a user is willing
to use a near eye display device, companies such as Samsung and Oculus are offering near eye virtual reality headset products
that use large display panels on glass to provide the image as opposed to using microdisplays. Displays on glass typically have
lower resolution than our products but are lower in cost on a per square inch basis. We cannot be certain that we will be able
to compete against these companies and technologies, or that consumers will accept the use of such eyewear in general or our customer&#8217;s
product form-factor specifically.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">There
are also a number of AMLCD, LCOS, OLED, MicroLED and alternative display technologies in development and production. There are
many large and small companies that manufacture or have in development products based on these technologies. We out-source the
manufacturing of our OLED displays to Chinese foundries. We expect these foundries to offer their own products. Our display
products will compete with other displays utilizing these and other competing display technologies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">There
are many companies whose sole business is the development and manufacture of optical lenses, backlights, and ASICs. These companies
may have significantly more intellectual property and experience than we do in the design and development of these components.
We do not manufacture optical lenses, backlights, or ASICs but we either have them made to our specifications or buy standard
off-the-shelf products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Patents,
Proprietary Rights and Licenses</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">An
important part of our product development strategy is to seek, when appropriate, protection for our products and proprietary technology
through the use of various U.S. and foreign patents and contractual arrangements. We intend to prosecute and defend our proprietary
technology aggressively. Many of our U.S. patents and applications have counterpart foreign patents, foreign patent applications
or international patent applications through the Patent Cooperation Treaty.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Government
Regulations</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
business is subject to extensive regulation in the industries we serve. We deal with numerous U.S. government agencies and entities,
including but not limited to branches of the DoD.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">U.S.
defense contractors are among our largest customers, representing a substantial majority of our total revenues. The U.S. government
may terminate a contract with us or our customers either &#8220;for convenience&#8221; (for instance, due to a change in its perceived
needs) or if we default due to our failure or the failure of a general or subcontractor to perform under the contract. If the
federal government terminates a contract with one of our customers, our contract with our customers generally would entitle us
to recover only our incurred or committed costs, settlement expenses and possibly profit on the work completed prior to termination.
However, under certain circumstances, our recovery costs upon termination for convenience of such a contract may be limited. If
terminated by the government as a result of our default, we could be liable for payments made to us for undelivered goods or services,
additional costs the government incurs in acquiring undelivered goods or services from another source and any other damages it
suffers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">In
addition, we are subject to a variety of federal, state and local governmental regulations including the use, storage, discharge
and disposal of toxic, volatile or otherwise hazardous chemicals used in our manufacturing process. The failure to comply with
present or future regulations could result in fines being imposed on us, suspension of production or cessation of operations.
Any failure on our part to control the use of, or adequately restrict the discharge of, hazardous substances, or otherwise comply
with environmental regulations, could subject us to significant future liabilities. We also cannot be certain that past use or
disposal of environmentally sensitive materials in conformity with then existing environmental laws and regulations will protect
us from required remediation or other liabilities under current or future environmental laws or regulations. Certain chemicals
we import are subject to regulation by the U.S. government. If we or our suppliers do not comply with applicable laws, we could
be subject to adverse government actions and may not be able to import critical supplies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
are also subject to federal International Traffic in Arms Regulations (&#8220;ITAR&#8221;) laws which regulate the protection
(Cybersecurity) and export of technical data and export of products to other nations which may use such data or products for defense
purposes. The failure to comply with present or future regulations could result in fines being imposed on us, suspension of production,
or a cessation of operations. Any failure on our part to obtain any required licenses for the export of technical data and/or
export of our products or to otherwise comply with ITAR, could subject us to significant future liabilities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
are also subject to federal importation laws which regulate the importation of raw materials and equipment from other nations
which are used in our products. The failure to comply with present or future regulations could result in fines being imposed on
us, suspension of production, or a cessation of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Investments
in Related Businesses</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">On
September 30, 2019 we entered into an Asset Purchase Agreement (the &#8220;Solos Purchase Agreement&#8221;) with Solos Technology
Limited (&#8220;Solos Technology&#8221;), pursuant to which we sold and licensed certain assets of our Solos (&#8220;Solos&#8221;)
product line and Whisper Audio (&#8220;Whisper&#8221;) technology. As consideration for the transaction we received 1,172,000
common shares representing a 20.0% equity stake in the Solos Technology&#8217;s parent company, Solos Incorporation (&#8220;Solos
Inc&#8221;). Our 20.0% equity stake will be maintained until Solos Inc. has raised a total of $7.5 million in equity financing
after which we will have to participate in future equity offerings or have our ownership percentage decline.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
acquired an equity interest in Lenovo New Vision in the first quarter of 2018 for $1.0 million and the Company also contributed
certain intellectual property. As of December 26, 2020, we own an 11% interest in this investment and the carrying value of our
investment is $3.8 million.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
own 100% of the outstanding common stock of NVIS and FDD and 80% of the outstanding common stock of e-MDT America (&#8220;eMDT&#8221;)
and we consolidate each of their financial results within our consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
terminated operations of our subsidiary, Kopin Software Ltd., in Q3 2019 and are in the process of liquidating it.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
may from time to time make further equity investments in these and other companies engaged in certain aspects of the display,
electronics, optical and software industries as part of our business strategy. In addition, the wearable computing product market
is relatively new and there may be other technologies we need to invest in to enhance our product offering. These investments
may not provide us with any financial return or other benefit and any losses by these companies or associated losses in our investments
may negatively impact our operating results.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Employees</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">As
of December 26, 2020, our consolidated business employed 160 individuals. Of these employees, eight hold Ph.D. degrees in Material
Science, Electrical Engineering or Physics. Our management and professional employees have significant prior experience in semiconductor
materials, device transistor and display processing, manufacturing and other related technologies. Our employees are located in
the U.S., Europe and Asia and the laws regarding employee relationships are different by jurisdiction. None of our employees are
covered by a collective bargaining agreement. We consider relations with our employees to be good.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Sources
and Availability of Raw Materials and Components</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
rely on third party independent contractors for certain integrated circuit chip sets, backlights and other critical raw materials
such as special glasses, wafers and chemicals. In addition, our CyberDisplay subassemblies, HLAs, binocular display modules, and
other modules include lenses, backlights, printed circuit boards and other components that we purchase from third-party suppliers.
Some of these third-party contractors and suppliers are small companies with limited financial resources. In addition, our defense
customers typically buy a small number of units which prevents us from qualifying and buying components economically from multiple
vendors. As a result, we are highly dependent on a select number of third-party contractors and suppliers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Availability
Information</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
make available free of charge through our website, www.kopin.com, our Annual Reports on Form 10-K and other reports that we file
or furnish with the SEC as soon as reasonably practicable after they are filed or furnished, as well as certain of our corporate
governance policies, including the charters for the Board of Directors&#8217; audit, compensation and nominating and corporate
governance committees and our code of ethics, corporate governance guidelines and whistleblower policy. We will also provide to
any person without charge, upon request, a copy of any of the foregoing materials. Any such request must be made in writing to
us, c/o Investor Relations, Kopin Corporation, 125 North Drive, Westborough, MA, 01581.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.7in"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="b_001"></span>Item
    1A.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Risk
    Factors</i></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
business and financial results are subject to a number of risks and uncertainties, including those set forth below. Additional
risks and uncertainties that are not currently known to us or that we currently do not believe to be material may also negatively
affect our business and financial results.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>We
have experienced a history of losses, have a significant accumulated deficit, have had negative cash flow from operating activities
in fiscal years 2020, 2019, and 2018, and expect to have negative cash flow from operating activities in fiscal year 2021</i>.
Since inception, we have incurred significant net operating losses. As of December 26, 2020, we had an accumulated deficit of
$305.6 million. At December 26, 2020 and December 28, 2019, we had $20.7 million and $21.8 million of cash and cash equivalents
and marketable securities, respectively. For the years 2020 and 2019, net cash used in operating activities was $4.4 million and
$21.0 million, respectively. The decline in our cash and cash equivalents and marketable securities is primarily a result of funding
our operating losses, of which a significant component is our investments in research and development and professional fees, partially
offset by the sale of our common stock. We plan to continue to invest in research and development even during periods when we
are not profitable, which may result in our incurring losses from operations and negative cash flow. If we do not soon achieve
and maintain positive cash flow and profitability, our financial condition will ultimately be materially and adversely affected,
and we will be required to raise additional capital. We may not be able to raise any necessary capital on commercially reasonable
terms or at all. If we fail to achieve or maintain profitability on a quarterly or annual basis within the timeframe expected
by investors, the market price of our common stock may decline.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23.75pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>The
widespread outbreak of an illness or any other communicable disease, or any other public health crisis, including the COVID-19
pandemic, could adversely affect our business, results of operations and financial condition. </i>The COVID-19 pandemic has negatively
affected the global and national economy, disrupted global supply chains, and created significant volatility in and disruption
of financial markets. The extent of the impact of the COVID-19 pandemic on our operational and financial performance, including
the ability to execute business strategies and initiatives in the expected time frame, will depend on future developments, including
the duration and spread of the pandemic and related restrictions on travel and transportation, all of which are uncertain and
cannot be predicted at this time. An extended period of global supply chain and economic disruption could materially affect our
business, results of operations, financial condition, and access to sources of liquidity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>We
generally do not have long-term contracts with our customers, which makes forecasting our revenues and operating results difficult.
</i>We generally do not enter into long-term agreements with our customers obligating them to purchase our products. Our business
is characterized by short-term purchase orders with shipment schedules within one year and we generally permit orders to be canceled
or rescheduled before shipment without significant penalty. As a result, our customers may cease purchasing our products at any
time, which makes forecasting our revenues difficult. In addition, due to the absence of substantial non-cancelable backlog, we
typically plan our production and inventory levels based on internal forecasts of customer demand, which are highly unpredictable
and can fluctuate substantially. The uncertainty of product orders makes it difficult for us to forecast our sales and allocate
our resources in a manner consistent with our actual sales. Moreover, our expense levels and the amounts we invest in capital
equipment and new product development costs are based in part on our expectations of future sales and, if our expectations regarding
future sales are inaccurate, we may be unable to reduce costs in a timely manner to adjust for sales shortfalls. If we fail to
accurately forecast our revenues and operating results, our business may not be successful, and the price of our common stock
may decline. As a result of these and other factors, investors should not rely on our revenues and our operating results for any
one quarter or year as an indication of our future revenues or operating results. If our quarterly revenues or results of operations
fall below expectations of investors or public market analysts, the price of our common stock could fall substantially.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Fluctuations
in operating results make financial forecasting difficult and could adversely affect the price of our common stock.</i> Our quarterly
and annual revenues and operating results may fluctuate significantly for numerous reasons, including:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
    timing of the initial selection of our display products as components in our customers&#8217; new products;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Availability
    of interface electronics for our display products;</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Competitive
    pressures on selling prices of our products;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
    timing and cancellation of customer orders;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
    ability to introduce new products and technologies on a timely basis;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
    ability to successfully reduce costs;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
    cancellation of U.S. government contracts; and</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
    ability to secure agreements from our major customers for the purchase of our products.</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">As
a result of these and other factors, investors should not rely on our revenues and our operating results for any one quarter or
year as an indication of our future revenues or operating results. If our quarterly revenues or results of operations fall below
expectations of investors or public market analysts, the price of our common stock could fall substantially.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Our
revenues and cash flows could be negatively affected if sales of our Display products for defense applications significantly decline
or the current defense development programs are either cancelled or ultimately do not result in future product sales.</i> The
sale of our display products to the military for use in thermal weapon sights and avionic helmets have been a primary source of
our defense revenues and cash flows over the last several years. We currently are designed in the Family Weapon Sight (&#8220;FWS&#8221;)
Individual program and the Joint Strike Fighter (F-35) jet fighter. We are in development and qualification in additional defense
programs related to avionic helmets, armored vehicles and soldier rifle scopes. Our ability to generate revenues and cash flow
from sales to the U.S. military depends on our Display products remaining qualified in the F-35 Strike Fighter, FWS and other
U.S. defense programs and on the U.S. government/military funding these programs. Our ability to generate revenues and cash flows
also depends on the products we are developing and qualifying for other U.S. military programs being successfully qualified and
the U.S. government/military funding these programs. We may not be awarded contracts for the systems we are in qualification for,
and for the systems we are qualified for we may only be awarded a portion of the program as the U.S. military looks to have multiple
sources when possible. In addition, the government could postpone or cancel these  programs. We believe the U.S. defense is
evaluating alternative display technologies for the F-35 Strike Fighter program. Our ability to generate revenues and cash flow
from sales to the U.S. military also depends on winning contracts over our competitors. If we are unable to be qualified into
new U.S. defense programs, remain qualified in existing programs, or win orders against our competition, or if defense programs
are not funded, then our ability to generate revenues and achieve profitability and positive cash flow will be negatively impacted.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Our
customers who purchase display products for defense applications typically incorporate our products into their products, which
are sold to the U.S. government under contracts. U.S. government contracts generally are not fully funded at inception and may
be terminated or modified prior to completion, which could adversely affect our business. </i>Congress funds the vast majority
of the federal budget on an annual basis, and Congress often does not provide agencies with all the money requested in their budget.
Many of our customers&#8217; contracts cover multiple years and, as such, are not fully funded at contract award. If Congress
or a U.S. government agency chooses to spend money on other programs, our customers&#8217; contracts may be terminated for convenience.
Federal laws, collectively called the Anti-Deficiency Act, prohibit involving the government in any obligation to pay money before
funds have been appropriated for that purpose, unless otherwise allowed by law. Therefore, the Anti-Deficiency Act indirectly
regulates how agencies awards our contracts and pays our invoices. Federal government contracts generally contain provisions that
provide the federal government rights and remedies not typically found in commercial contracts, including provisions permitting
the federal government to, among other things: terminate our existing contracts; modify some of the terms and conditions in our
existing contracts; subject the award to protest or challenge by competitors; suspend work under existing multiple year contracts
and related delivery orders; and claim rights in technologies and systems invented, developed or produced by us.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
federal government may terminate a contract with us or our customers either &#8220;for convenience&#8221; (for instance, due to
a change in its perceived needs) or if we default due to our failure or the failure of a general or subcontractor to perform under
the contract. If the federal government terminates a contract with one of our customers, our contract with our customers generally
would entitle us to recover only our incurred or committed costs, settlement expenses and possibly profit on the work completed
prior to termination. However, under certain circumstances, our recovery costs upon termination for convenience of such a contract
may be limited. As is common with government contractors, we have experienced occasional performance issues under some of our
contracts. We have received Stop Work Orders wherein work is suspended pending a review of the program. We may in the future receive
show-cause or cure notices under contracts that, if not addressed to the federal government&#8217;s satisfaction, could give the
government the right to terminate those contracts for default or to cease procuring our services under those contracts.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">In
addition, U.S. government contracts and subcontracts typically involve long purchase and payment cycles, competitive bidding,
qualification requirements, delays or changes in funding, extensive specification and performance requirements, price negotiations
and milestone requirements. Each U.S. government agency often also maintains its own rules and regulations with which we must
comply, and which can vary significantly among agencies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Most
of our defense sales are on a fixed-price basis, which could subject us to losses if there are cost overruns. </i>Under a fixed-price
contract, we receive only the amount indicated in the contract, regardless of the actual cost to produce the goods. While firm
fixed-price contracts allow us to benefit from potential cost savings, they also expose us to the risk of cost overruns. If the
initial estimates that we use to calculate the sales price and the cost to perform the work prove to be incorrect, we could incur
losses. We have had situations where we have underestimated the cost of a program and incurred losses on fulfilling the contract.
In addition, some of our contracts have specific provisions relating to cost, scheduling, and performance. If we fail to meet
the terms specified in those contracts, then our cost to perform the work could increase, which would adversely affect our financial
position and results of operations. Some of the contracts we bid on have Indefinite Delivery, Indefinite Quantity (&#8220;IDIQ&#8221;)
provisions. This means we are bidding a fixed price but are not assured of the quantity the government will buy or when it will
buy during the term of the contract. This means we are exposed to the risk of price increases for labor, overhead and raw materials
during the term of the contract. We may incur losses on fixed-price and IDIQ contracts that we had expected to be profitable,
or such contracts may be less profitable than expected, which could have a material adverse effect on our business, financial
condition, results of operations, and cash flows.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>We
recognize revenue for our defense contracts and some commercial contracts based on percentage of completion which require significant
management judgement and errors in our judgement could result in our revenue being overstated or understated and the profits or
loss reported could be subject to adjustment</i>. For certain contracts with the U.S. government, the Company recognizes revenue
over time as we perform because of continuous transfer of control to the customer and the lack of an alternative use for the product.
The continuous transfer of control to the customer is supported by liability clauses in the contract that allow the U.S. government
to unilaterally terminate the contract for convenience, pay us for costs incurred plus a reasonable profit and take control of
any work in process. Contracts with commercial customers may have a similar liability clause. In situations where control transfers
over time, revenue is recognized based on the extent of progress towards completion of the performance obligation. We generally
use the cost-to-cost approach to measure the extent of progress towards completion of the performance obligation for our contracts.
Under the cost-to-cost measure approach, the extent of progress towards completion is measured based on the ratio of costs incurred
to date to the total estimated costs at completion of the performance obligation. Revenues are recorded proportionally as costs
are incurred. Accounting for design, development and production contracts requires judgment relative to assessing risks, estimating
contract revenues and costs and making assumptions for schedule and technical issues. Due to the size and nature of the work required
to be performed on many of our contracts, the estimation of total revenue and cost at completion is complicated and subject to
many variables. Contract costs include material, labor and subcontracting costs, as well as an allocation of indirect costs. We
have to make assumptions regarding the number of labor hours required to complete a task, the complexity of the work to be performed,
the availability and cost of materials and performance by our subcontractors. For contract change orders, claims or similar items,
we apply judgment in estimating the amounts and assessing the potential for realization. These amounts are only included in contract
value when they can be reliably estimated, and realization is considered probable. If our estimate of total contract costs or
our determination of whether the customer agrees that a milestone is achieved is incorrect, our revenue could be overstated or
understated, and the profits or loss reported could be subject to adjustment. If our revenues and costs require adjustment our
stock price could decline.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><i></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>A
decline in the U.S. government defense budget, changes in spending or budgetary priorities, a prolonged U.S. government shutdown
or delays in contract awards may significantly and adversely affect our future revenues, cash flow and financial results</i>.
In recent years, U.S. government appropriations have been affected by larger U.S. government budgetary issues and related legislation.
In 2011, Congress enacted the of Budget Control Act 2011 (&#8220;BCA&#8221;), which established specific limits on annual appropriations
for fiscal years 2012-2021 and has since been amended a number of times, most recently by the Bipartisan Budget Act of 2019 (&#8220;BBA19&#8221;).
As a result, Department of Defense (&#8220;DoD&#8221;) funding levels have fluctuated over this period and have been difficult
to predict. Future spending levels are subject to a wide range of outcomes, depending on Congressional action. In addition, in
recent years the U.S. government has been unable to complete its budget process before the end of its fiscal year, resulting in
both a government shutdown and continuing resolutions to extend sufficient funds only for U.S. government agencies to continue
operating. Most recently, the federal government was shut down due to lack of funding for over one month between late 2018 and
early 2019. Additionally, the national debt has recently threatened to reach the statutory debt ceiling, and such an event in
future years could result in the U.S. government defaulting on its debts.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">As
a result, defense spending levels are difficult to predict beyond the near-term due to numerous factors, including the external
threat environment, future government priorities and the state of government finances. Significant changes in defense spending
or changes in U.S. government priorities, policies and requirements could have a material adverse effect on our results of operations,
financial condition or liquidity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Our
ability to manufacture and distribute our Display products would be severely limited if the foundries that we rely on to manufacture
integrated circuits for our Display products fail to provide those services.</i> We depend principally on a Taiwanese foundry
for the fabrication of integrated circuits for our display products. In addition, our strategy is to use Chinese foundries services
for OLED deposition and processing of OLED displays. We have no long-term contracts with foundries and from time to time we have
been put on allocation, which means the foundry will limit the number of wafers they will process for us. If foundries were to
terminate their arrangement with us or become unable to provide the required capacity and quality on a timely basis, we may not
be able to manufacture and ship our Display products or we may be forced to manufacture them in limited quantities until replacement
foundry services can be obtained. Furthermore, we cannot assure that we would be able to establish alternative manufacturing and
packaging relationships on acceptable terms.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
reliance on these foundries involves certain risks, including but not limited to:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Lack
    of control over production capacity and delivery schedules;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Limited
    control over quality assurance, manufacturing yields and production costs;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
    risks associated with international commerce, including unexpected changes in legal and regulatory requirements, changes in
    tariffs and trade policies and political and economic instability; and</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Natural
    disasters such as earthquakes, tsunami, mudslides, drought, hurricanes and tornadoes.</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: -31.5pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Due
to natural disasters such as earthquakes and typhoons that have occasionally occurred in Asia, many Taiwanese companies, including
the Taiwanese foundry we use, have experienced related business interruptions. Our business could suffer significantly if any
of the foundries we use have their operations disrupted for an extended period of time due to natural disaster, political unrest
or financial instability.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>We
may be unable to adequately control purchase pricing of certain critical materials, which may materially adversely affect our
sales or profitability.</i> We have no long-term pricing contracts on foundry wafers and certain other materials that represent
a significant portion of product bill of material costs. We cannot provide assurance against supplier price increases that negatively
impact the cost of producing products, which may adversely affect sales or profitability. Finding and/or qualifying a more cost-effective
replacement supplier may take significant time.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><i></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>We
depend on third parties to provide integrated circuit chip sets and critical raw materials and we periodically receive &#8220;end
of life&#8221; notices from suppliers that they will no longer be providing a raw material. </i>We do not manufacture the integrated
circuit chip sets that are used to electronically interface between our display products and our customers&#8217; products. Instead,
we rely on third party independent contractors for these integrated circuit chip sets. We purchase critical raw materials such
as special glasses, special silicon on insulator (&#8220;SOI&#8221;) wafers, light emitting diodes, adhesives, chemicals, lenses,
backlights, printed circuit boards and other components from third party suppliers. Some of these third party contractors and
suppliers are small companies with limited financial resources. In addition, relative to the commercial market, the military buys
a small number of units, which prevents us from qualifying and buying components economically from multiple vendors. We periodically
receive notices from suppliers of our critical raw materials regarding their plans to stop selling those raw materials. This requires
us to identify another raw material and/or raw material supplier to replace the discontinued item/supplier, which would then require
us to internally re-qualify the product with the new material as well as possibly re-qualify the product with our customer. If
any of these third party contractors or suppliers were unable or unwilling to supply these integrated circuit chip sets or critical
raw materials to us, whether for business or regulatory reasons, we would be unable to manufacture and sell our display products
until a replacement material could be found. We may not be able to find a replacement material or if we are able to find a replacement
material we may be unable to sell our products until they have been qualified both internally and with the customer. Lower volume
purchases may make it uneconomical for some of our suppliers to provide the raw materials we need. We cannot assure that a replacement
third party contractor or supplier could be found on reasonable terms or in a timely manner. Any interruption in our ability to
manufacture and distribute our display products could cause our display business to be unsuccessful and the price of our common
stock may decline.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Our
investments in the development and sale of OLED microdisplays may not be successful which may materially adversely affect our
sales, profitability and cash flow. </i>We historically have sold products that incorporate our proprietary AMLCDs. We believe
that for certain applications OLED microdisplays have performance advantages and we believe some customers have switched or will
want to switch from AMCLDs to OLED microdisplays in the next two to three years. We are in the process of designing and developing
OLED microdisplays. We expect to make significant monetary investments in the development of OLED microdisplays. Our plan is to
outsource the production of the OLED microdisplays. We have little experience in production outsourcing. If we are unsuccessful
in designing and developing OLED microdisplays or if we are unable to find cost-effective third party production partners our
sales and profitability may be negatively affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>The
markets in which we operate are highly competitive and rapidly changing and we may be unable to compete successfully. </i>There
are a number of companies that develop or may develop products that compete in our targeted markets. The individual components
that we offer for sale (displays, optical lenses, backlights and ASICs) are also offered by companies whose sole business focuses
on that individual component. For example, there are companies whose sole business is to sell optical lenses. Accordingly, our
strategy requires us to develop technologies and to compete in multiple markets. Some of our competitors are much larger than
we are and have significantly greater financial, development and marketing resources than we do. The competition in these markets
could adversely affect our operating results by reducing the volume of the products we sell or the prices we can charge. These
competitors may be able to respond more rapidly than us to new or emerging technologies or changes in customer requirements. They
may also devote greater resources to the development, promotion and sale of their products than we do.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
success will depend substantially upon our ability to enhance our products and technologies and to develop and introduce, on a
timely and cost-effective basis, new products and features that meet changing customer requirements and incorporate technological
enhancements. If we are unable to develop new products and enhance functionalities or technologies to adapt to these changes,
our business will suffer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Disruptions
of our production could adversely affect our operating results. </i>If we were to experience any significant disruption in the
operation of our facilities, we would be unable to supply our products to our customers. Many of our sales contracts include financial
penalties for late delivery. In the past, we have experienced power outages at our facilities, which ranged in duration from one
to four days. We have certain critical pieces of equipment necessary to operate our facilities that are no longer offered for
sale and we may not have service contracts or spare parts for the equipment. Additionally, as we introduce new equipment into
our manufacturing processes, our display products could be subject to especially wide variations in manufacturing yields and efficiency.
We may experience manufacturing problems that would result in delays in product introduction and delivery or yield fluctuations.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>A
disruption to our information technology systems could significantly impact our operations, revenue and profitability. </i>Our
data processing systems and our Enterprise Resource Planning (&#8220;ERP&#8221;) software are cloud-based and hosted by third
parties. We also use software packages that are no longer supported by their developer. We have experienced short-term (i.e.,
a few days) interruptions in our Internet connectivity. An interruption of the third party systems or the infrastructure that
allows us to connect to the third party systems for an extended period may affect our ability to operate our business and process
transactions, which could result in a decline in sales and affect our ability to achieve or maintain profitability.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>If
our information technology security systems were infiltrated and confidential and or proprietary information were taken, we could
be subject to fines, lawsuits and loss of customers</i>. Significantly larger organizations with much greater resources than us
have been the victim of cybercrimes. We routinely receive emails probing our Internet security, and our Internet security systems
have detected outside organizations attempting to install Trojan virus software packages in our systems. We rely on our electronic
information systems to perform the routine transactions to run our business. We transact business over the Internet with customers,
vendors and our subsidiaries and have implemented security measures to protect unauthorized access to this information. We have
also implemented security policies that limit access via the Internet from the Company to the outside world based on the individual&#8217;s
position in the Company. We routinely receive security patches from software providers for the software we use. Our primary concerns
are inappropriate access to personnel information, information covered under the International Traffic in Arms Regulation, product
designs and manufacturing information, financial information and our intellectual property, trade secrets and know-how.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>We
may not achieve some or all of the anticipated benefits of our equity investments. </i>At December 26, 2020 we had equity investments
in companies totaling $4.5 million, where we have limited, if any, control over their governance, financial reporting and operations.
As a result, we face certain operating, financial and other risks relating to these investments, including risks related to the
financial strength of the investments. We are required to periodically review the value of these investments for impairment. For
example, in the fourth quarter of 2019, we reviewed the financial condition and other factors of RealWear and as a result, in
the fourth quarter of 2019, we recorded an impairment charge of $5.2 million to reduce our investment in RealWear to zero. These
investments may not contribute to our earnings or cash flows. In addition, these investments may be required to raise additional
capital, which may result in our ownership percentage being decreased.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>If
we are unable to obtain or maintain existing software license relationships or other relationships relating to the intellectual
property we use, our ability to grow revenue and achieve profitability and positive cash flow may be negatively affected. </i>Our
headset systems include software that we license from other companies. Should we violate the terms of a license, our license could
be canceled. Companies may decide to stop supporting the software we license or new versions of the software may not be compatible
with our software, which would require us to rewrite our software, which we may not be able to do. Moreover, the license fees
we pay may be increased, which would negatively affect our ability to achieve profitability and positive cash flow.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>The
process of seeking patent protection can be time consuming and expensive and we cannot be certain that patents will be issued
from currently pending or future patent applications or that our existing patents or any new patents that may be issued will be
sufficient in scope and strength to provide meaningful protection or any commercial advantage to us.</i> We may be subject to
or may initiate contested patent or patent application proceedings in the United States Patent and Trademark Office, foreign patent
offices or the courts, which can demand significant financial and management resources. Patent applications in the U.S. typically
are maintained in secrecy until they are published about 18 months after their earliest claim to priority. As publication of discoveries
in the scientific and patent literature lags behind actual discoveries, we cannot be certain that we were the first to conceive
of inventions covered by our pending patent applications or the first to file patent applications on such inventions. We also
cannot be certain that our pending patent applications or those of our licensors will result in issued patents or that any issued
patents will afford protection against a competitor. In addition, we cannot be certain that others will not obtain patents that
we would need to license, circumvent or cease manufacturing and sales of products covered by these patents, nor can we be sure
that licenses, if needed, would be available to us on favorable terms, if at all.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>We
may incur substantial costs in defending our intellectual property and may not be successful in protecting our intellectual property
and proprietary rights. </i>Our success depends in part on our ability to protect our intellectual property and proprietary rights.
We have obtained certain domestic and foreign patents and we intend to continue to seek patents on our inventions when appropriate.
We also attempt to protect our proprietary information with contractual arrangements and under trade secret laws. Our employees
and consultants generally enter into agreements containing provisions with respect to confidentiality and the assignment of rights
to us for inventions made by them while in our employ or consulting for us. These measures may not adequately protect our intellectual
property or proprietary rights. Existing trade secret, trademark and copyright laws afford only limited protection and our patents
could be invalidated, held to be unenforceable or circumvented. Moreover, the laws of certain foreign countries in which our products
are or may be manufactured or sold may not provide full protection of our intellectual property rights. Misappropriation of our
technology and the costs of defending our intellectual property rights from misappropriation could substantially impair our business.
If we are unable to protect our intellectual property or proprietary rights, our business may not be successful, and the price
of our common stock may decline.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><i></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>We
cannot be certain that foreign intellectual property laws will allow protection of our intellectual property rights or that others
will not independently develop similar products, duplicate our products or design around any patents issued or licensed to us.
</i>Our products might infringe upon the patent rights of others, whether existing now or in the future. For the same reasons,
the products of others could infringe upon our patent rights. We may be notified, from time to time, that we could be or we are
infringing certain patents or other intellectual property rights of others. Litigation, which could be very costly and lead to
substantial diversion of our resources, even if the outcome is favorable, may be necessary to enforce our patents or other intellectual
property rights or to defend us against claimed infringement of the rights of others. These problems can be particularly severe
in foreign countries. In the event of an adverse ruling in litigation against us for patent infringement, we might be required
to discontinue the use of certain processes, and cease the manufacture, use, importation and/or sale of infringing products, expend
significant resources to develop non-infringing technology or obtain licenses to patents of third parties covering the infringing
technology. We cannot be certain that licenses will be obtainable on acceptable terms, if at all, or that damages for infringement
will not be assessed or that litigation will not occur. The failure to obtain necessary licenses or other rights or litigation
arising out of any such claims could adversely affect our ability to conduct our business as we presently conduct it and as we
plan to conduct it in the future.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>We
also attempt to protect our proprietary information with contractual arrangements and under trade secret laws. We believe that
our future success will depend primarily upon the technical expertise, creative skills and management abilities of our officers
and key employees in addition to patent ownership.</i> Our employees enter into agreements containing provisions with respect
to confidentiality and assignment of rights to us for inventions made by them while in our employ. Agreements with consultants
generally provide that rights to inventions made by them while consulting for us will be assigned to us unless the assignment
of rights is prohibited by the terms of any of their prior agreements. Agreements with employees, consultants and collaborators
contain provisions intended to further protect the confidentiality of our proprietary information. To date, we have had no experience
in enforcing these agreements. We cannot be certain that these agreements will not be breached or that we would have adequate
remedies for any breaches. Our trade secrets may not be secure from discovery or independent development by competitors, in which
case we may not be able to rely on these trade secrets to prevent our competitors from using them.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Our
products could infringe on the intellectual property rights of others. </i>Companies in the display industry steadfastly pursue
and protect their intellectual property rights. This has resulted in considerable and costly litigation to determine the validity
and enforceability of patents and claims by third parties of infringement of patents or other intellectual property. Our products
could be found to infringe on the intellectual property rights of others. Other companies may hold or obtain patents on inventions
or other proprietary rights in technology necessary for our business. Periodically, companies inquire about our products and technology
in their attempts to assess whether we violate their intellectual property rights. If we are forced to defend against patent infringement
claims, we may face costly litigation, diversion of technical and management personnel, and product shipment delays, even if the
allegations of infringement are unwarranted. If there are one or more successful claims of infringement against us and we are
unable to develop non-infringing technology or license the infringed or similar technology on a timely basis, or if we are required
to cease using one or more of our business or product names due to a successful trademark infringement claim against us, our business
could be adversely affected. We are currently involved in an intellectual property dispute with Blue Radios, Inc., as described
under <i>Item 3. Legal Proceedings</i>. If the outcome of such dispute is adverse to us, our business could be adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Our
business could suffer if we lose the services of, or fail to attract, key personnel. </i>To continue to provide quality products
in our rapidly changing business, we believe it is important to retain personnel with experience and expertise relevant to our
business. Our success depends in large part upon a number of key management and technical employees. The loss of the services
of one or more key employees, including Dr. John C.C. Fan, our President and Chief Executive Officer, could seriously impede our
success. We do not maintain any &#8220;key-man&#8221; insurance policies on Dr. Fan or any other employees. In addition, due to
the level of technical and marketing expertise necessary to support our existing and new customers, our success will depend upon
our ability to attract and retain highly skilled management, technical, and sales and marketing personnel. Competition for highly
skilled personnel is intense and there may be only a limited number of persons with the requisite skills to serve in these positions.
Due to the competitive nature of the labor markets in which we operate, we may be unsuccessful in attracting and retaining these
personnel. Our inability to attract and retain key personnel could adversely affect our ability to develop and manufacture our
products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>If
we fail to keep pace with changing technologies, we may lose customers. </i>Rapidly changing customer requirements, evolving technologies
and industry standards characterize our industries. To achieve our goals, we need to enhance our existing products and develop
and market new products that keep pace with continuing changes in industry standards, requirements and customer preferences. We
may be unable to bring to market technologies and products that are attractive to our customers, and as a result our business,
financial condition and results of operations may be materially adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>If
we fail to comply with complex procurement laws and regulations, we could lose business and be liable for various penalties or
sanctions. </i>We must comply with laws and regulations relating to the formation, administration and performance of federal government
contracts. These laws and regulations affect how we conduct business with our federal government customers. In complying with
these laws and regulations, we may incur additional costs, and non-compliance may result in fines and penalties, including contractual
damages. Among the more significant laws and regulations affecting our business are:</span></p>

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<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
    Federal Acquisition Regulation, which comprehensively regulates the formation, administration and performance of federal government
    contracts;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
    Truth in Negotiations Act, which requires certification and disclosure of all cost and pricing data in connection with contract
    negotiations;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
    Cost Accounting Standards and Cost Principles, which impose accounting requirements that govern our right to reimbursement
    under certain cost-based federal government contracts; and</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Laws,
    regulations and executive orders restricting the use and dissemination of information classified for national security purposes
    and the export of certain products, services and technical data. We engage in international work falling under the jurisdiction
    of U.S. export control laws. Failure to comply with these control regimes can lead to severe penalties, both civil and criminal,
    and can include debarment from contracting with the U.S. government.</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
contracting agency customers may review our performance under and compliance with the terms of our federal government contracts.
If a government review or investigation uncovers improper or illegal activities, we may be subject to civil or criminal penalties
or administrative sanctions, including:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Termination
    of contracts;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Forfeiture
    of profits;</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Cost
    associated with triggering of price reduction clauses;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Suspension
    of payments;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Fines;
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Suspension
    or debarment from doing business with federal government agencies.</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Additionally,
the False Claims Act provides for substantial civil penalties where, for example, a contractor presents a false or fraudulent
claim to the government for payment or approval. Civil actions under the False Claims Act may be brought by the government or
by other persons on behalf of the government (who may then share a portion of any recovery).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">If
we fail to comply with these laws and regulations, we may also suffer harm to our reputation, which could impair our ability to
win awards of contracts in the future or receive renewals of existing contracts. If we are subject to civil or criminal penalties
and administrative sanctions or suffer harm to our reputation, our current business, future prospects, financial condition or
operating results could be materially harmed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
U.S. government may also revise its procurement practices or adopt new contracting rules and regulations, including cost accounting
standards, at any time. Any new contracting methods could be costly to satisfy, be administratively difficult for us to implement
and could impair our ability to obtain new contracts.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Customer
demands and new regulations related to conflict-free minerals may adversely affect us. </i>The Dodd-Frank Wall Street Reform and
Consumer Protection Act (the &#8220;Dodd-Frank Act&#8221;) imposes disclosure requirements regarding the use of &#8220;conflict&#8221;
minerals mined from the Democratic Republic of Congo and adjoining countries in products, whether or not these products are manufactured
by third parties. These requirements could affect the pricing, sourcing and availability of minerals used in the manufacture of
semiconductor devices (including our products). We have incurred additional costs associated with complying with the disclosure
requirements, such as costs related to determining the source of any conflict minerals used in our products. Our supply chain
is complex and we may be unable to verify the origins for all metals used in our products. We purchase materials from foreign
sources that may not cooperate and provide us with the necessary information to allow us to comply with the Dodd-Frank Act. This
may require us to find alternative sources, which could delay product shipments. We may also encounter challenges with our customers
and stockholders if we are unable to certify that our products are conflict-free.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Changes
in tax laws, unfavorable resolution of tax examinations, or exposure to additional tax liabilities could have a material adverse
effect on our results of operations, financial condition and liquidity.</i> We are subject to taxes in the U.S., Korea, China
and the United Kingdom. Governments in the jurisdictions in which we operate implement changes to tax laws and regulations periodically.
Any implementation of tax laws that fundamentally change the taxation of corporations in the U.S. or in the foreign jurisdictions
in which we operate could materially affect our effective tax rate and could have a significant adverse impact on our financial
results.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>We
may incur significant liabilities if we fail to comply with stringent environmental laws and regulations and the ITAR, or if we
did not comply with these regulations in the past. </i>We are subject to a variety of federal, state and local government regulations
related to the use, storage, discharge and disposal of toxic or other hazardous chemicals used in our manufacturing process. We
are also subject to federal ITAR laws that regulate the export of technical data and export of products to other nations that
may use these products for defense purposes. The failure to comply with present or future regulations could result in fines, suspension
of production, or a cessation of operations. Any failure on our part to control the use of, or adequately restrict the discharge
of, hazardous substances, or otherwise comply with environmental regulations, could subject us to significant future liabilities.
Any failure on our part to obtain any required licenses for the export of technical data and/or export of our products or to otherwise
comply with ITAR, could subject us to significant future liabilities. In addition, we cannot be certain that we have not violated
applicable laws or regulations in the past, which violations could result in required remediation or other liabilities. We also
cannot be certain that past use or disposal of environmentally sensitive materials in conformity with then existing environmental
laws and regulations will protect us from required remediation or other liabilities under current or future environmental laws
or regulations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><i></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>We
may be unable to modify our products to meet regulatory or customer requirements. </i>From time to time our display products are
subject to new domestic and international requirements, such as the European Union&#8217;s Restriction on Hazardous Substances
Directive. Our customers&#8217; terms and conditions require us to be in compliance with &#8220;all laws.&#8221; If we are unable
to comply with these regulations, we may not be permitted to ship our products, which would adversely affect our revenue and ability
to maintain profitability. In addition, if we are found to be in violation of laws we may be subject to fines and penalties.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>We
may be unable to successfully integrate new strategic acquisitions and investments, which could materially adversely affect our
business, results of operations and financial condition. </i>In the past we have made, and in the future we may make, acquisitions
of, and investments in, businesses, products and technologies that could complement or expand our business. If we identify an
acquisition candidate, we may not be able to successfully integrate the acquired businesses, products or technologies into our
existing business and products. Future acquisitions could result in potentially dilutive issuances of equity securities, the incurrence
of debt and contingent liabilities, amortization expenses and write-downs of acquired assets. In 2017, 2012 and 2011, we acquired
100% of the outstanding shares of NVIS, 80% of the outstanding shares of eMDT Inc. and 100% of the outstanding shares of FDD,
respectively. If we are unable to operate NVIS, eMDT, and FDD profitably, our results of operations will be negatively affected.
We perform periodic reviews to determine if these investments are impaired, but such reviews are difficult and rely on significant
judgment about the company&#8217;s technology, ability to obtain customers, and ability to become cash flow positive and profitable.
We may take future impairment charges which will have an adverse impact of on our results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Additionally,
we have several investments where we may have limited, if any, control over their governance, financial reporting and operations.
As a result, we face certain operating, financial and other risks relating to these investments, including risks related to the
financial strength of the investments. As a result, these investments may not contribute to our earnings or cash flows. In addition,
these investments may be required to raise additional capital, which may result in our ownership percentage being decreased.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Changes
in China&#8217;s laws, legal protections or government policies on foreign investment in China may harm our business.</i> Our
business and corporate transactions are subject to laws and regulations applicable to foreign investment in China as well as laws
and regulations applicable to foreign-invested enterprises. These laws and regulations frequently change, and their interpretation
and enforcement involve uncertainties that could limit the legal protections available to us. Regulations and rules on foreign
investments in China impose restrictions on the means that a foreign investor like us may apply to facilitate corporate transactions
we may undertake. In addition, the Chinese legal system is based in part on government policies and internal rules, some of which
are not published on a timely basis or at all, that may have a retroactive effect. As a result, we may not be aware of our violation
of these policies and rules until sometime after the violation. If any of our past operations are deemed to be non-compliant with
Chinese law, we may be subject to penalties and our business and operations may be adversely affected. For instance, under the
catalogue for the Guidance of Foreign Investment Industries, some industries are categorized as sectors that are encouraged, restricted
or prohibited for foreign investment. As the catalogue for the Guidance of Foreign Investment Industries is updated every few
years, there can be no assurance that China&#8217;s government will not change its policies in a manner that would render part
or all of our business to fall within the restricted or prohibited categories. If we cannot obtain approval from relevant authorities
to engage in businesses that has become prohibited or restricted for foreign investors, we may be forced to sell or restructure
such business. Furthermore, China&#8217;s government has broad discretion in dealing with violations of laws and regulations,
including levying fines, revoking business and other licenses and requiring actions necessary for compliance. In particular, licenses
and permits issued or granted to us by relevant governmental bodies may be revoked at a later time by higher regulatory bodies.
If we are forced to adjust our corporate structure or business as a result of changes in government policy on foreign investment
or changes in the interpretation and application of existing or new laws, our business, financial condition, results of operations
and prospects may be harmed. Moreover, uncertainties in the Chinese legal system may impede our ability to enforce contracts with
our business partners, customers and suppliers, or otherwise pursue claims in litigation to recover damages or loss of property,
which could adversely affect our business and operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><i></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Raising
additional funds by issuing securities may cause dilution to our existing stockholders or restrict our operations.</i> To the
extent that we raise additional capital by issuing equity securities, the share ownership of existing stockholders will be diluted.
The terms of any financing may adversely affect the holdings or the rights of our stockholders and the issuance of additional
securities, whether equity or debt, or the possibility of such issuance, may cause the market price of our shares to decline.
We may sell shares or other securities in other offerings at a price per share that is less than the prices per share paid by
other investors, and investors purchasing shares of our common stock or other securities in the future could have rights superior
to existing stockholders. The sale of additional equity or convertible securities would dilute all of our stockholders and the
terms of these securities may include liquidation or other preferences that adversely affect our existing stockholders.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>We
have no present intention to pay dividends on our common stock in the foreseeable future and, consequently, your only opportunity
to achieve a return on your investment during that time is if the price of our common stock appreciates.</i> We have no present
intention to pay dividends on our common stock in the foreseeable future. Historically, our earnings, if any, have been retained
for the development of our businesses. Any recommendation by our Board of Directors to pay dividends will depend on many factors,
including our financial condition, results of operations, and other factors. Accordingly, if the price of our common stock declines
in the foreseeable future, you will incur a loss on your investment, without the likelihood that this loss will be offset in part
or at all by potential future cash dividends.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Our
stock price may be volatile in the future. </i>The trading price of our common stock has been subject to wide fluctuations in
response to quarter-to-quarter variations in results of operations, announcements of technological innovations or new products
by us or our competitors, general conditions in the wireless communications, semiconductor and display markets, changes in earnings
estimates by analysts or other events or factors. In addition, the public stock markets recently have experienced extreme price
and trading volatility. This volatility has significantly affected the market prices of securities of many technology companies
for reasons frequently unrelated to the operating performance of the specific companies. These broad market fluctuations may adversely
affect the market price of our common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Our
operations are subject to political, legal and economic risks and natural disasters, which could adversely affect our business,
results of operations, financial condition and prospects.</i> Credit rating downgrades in certain European countries and/or speculation
regarding changes to the composition or viability of the EU create uncertain global economic conditions. The ongoing uncertainty
could have a negative economic impact and result in further volatility in the markets for several years. The impact of the Brexit
referendum and such ongoing uncertainty may result in various economic and financial consequences for businesses operating in
the UK, the EU and beyond. We hold significant assets in the UK and operate a UK subsidiary, and the future impacts of the Brexit
and the continued uncertainty surrounding the EU could have a material impact on our business, financial condition, results of
operations and cash flows.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Changes
in government trade policies may increase the cost of our products, which may materially adversely affect our sales or profitability.
</i>We depend on a Taiwanese foundry for the manufacture of integrated circuits for our AMLCD display products and on Chinese
and Korean foundries for our OLED display products. In recent years the U.S. has imposed, among other actions, new or higher tariffs
on specified imported products originating from China in response to what it characterizes as unfair trade practices, and China
has responded by proposing or implementing new or higher tariffs on specified products imported from the U.S. Tariffs on components
that we import from China or other nations that have imposed, or may in the future impose, tariffs have in some case and may in
the future cause our expenses to increase, which would adversely affect our profitability unless we were able to exclude our products
from the tariffs or we raise prices for our products, which may result in our products becoming less attractive relative to products
offered by our competitors. In addition, future actions or escalations by either the U.S. or China that affect trade relations
may also affect our business or that of our suppliers or customers, and we cannot provide any assurances as to whether such actions
will occur or the form that they may take. Moreover, it is uncertain to what extent, if any, the U.S. tariffs on components that
we import from China will affect the Taiwanese foundries on which we depend, in part because many Taiwanese foundries conduct
parts of their manufacturing in China.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">A
protectionist trade environment in either the U.S. or those foreign countries in which we do business, such as a change in the
current tariff structures, export compliance or other trade policies, may materially adversely affect our ability to sell our
products in foreign markets. To the extent that our sales or profitability are affected negatively by any such tariffs or other
trade actions, our business and results of operations may be materially adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><i>As a publicly traded
company, we are subject to a significant body of regulation, including the Sarbanes-Oxley Act of 2002.</i> While we have developed
and instituted a corporate compliance program based on what we believe are the current best practices in corporate governance
and continue to update this program in response to newly implemented or changing regulatory requirements, we cannot provide assurance
that we are or will be in compliance with all potentially applicable corporate regulations.&#160;If we fail to comply with any
of these regulations, we could be subject to a range of regulatory actions, fines or other sanctions or litigation. If we must
disclose any material weakness in our internal control over financial reporting, our stock price could decline.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.7in"><span style="font: 10pt Times New Roman, Times, Serif"><span id="sa_001"></span><b>Item
    1B.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Unresolved
    Staff Comments</i></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">None.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.7in"><span style="font: 10pt Times New Roman, Times, Serif"><span id="sa_002"></span><b>Item
    2.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Properties</i></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
lease our 74,000 square foot production facility in Westborough, Massachusetts, 10,000 square feet of which is contiguous environmentally
controlled production clean rooms operated between Class 10 and Class 1,000 levels. In addition to our Massachusetts facility,
we lease a 10,000 square foot facility in San Jose, California which houses our OLED design team and ASIC development. We also
have a lease in Tokyo, Japan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">NVIS,
our subsidiary in Reston, Virginia, leases 6,100 square feet in Reston. FDD, our subsidiary in Scotland, leases 20,000 square
feet in Dalgety Bay, 5,000 square feet of which is contiguous environmentally controlled production clean rooms operated between
Class 10 and Class 10,000 levels. FDD also leases an office in Berlin, Germany.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">At
this time, we believe these properties are suitable for our needs for the foreseeable future.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.7in"><span id="sa_003"></span><span style="font: 10pt Times New Roman, Times, Serif"><b>Item
    3.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Legal
    Proceedings</i></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company may engage in legal proceedings arising in the ordinary course of business. Claims, suits, investigations and proceedings
are inherently uncertain and it is not possible to predict the ultimate outcome of such matters and our business, financial condition,
results of operations or cash flows could be affected in any particular period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>BlueRadios,
Inc. v. Kopin Corporation, Civil Action No. 16-02052-JLK (D. Col.):</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">On
August 12, 2016, BlueRadios, Inc. (&#8220;BlueRadios&#8221;) filed a complaint in the U.S. District Court for the District of
Colorado, alleging that the Company breached a contract between it and BlueRadios concerning an alleged joint venture between
the Company and BlueRadios to design, develop and commercialize micro-display products with embedded wireless technology referred
to as &#8220;Golden-i&#8221; breached the covenant of good faith and fair dealing associated with that contract, breached its
fiduciary duty to BlueRadios, and misappropriated trade secrets owned by BlueRadios in violation of Colorado law (C.R.S. &#167;
7-74-104(4)) and the Defend Trade Secrets Act (18 U.S.C. &#167; 1836(b)(1)). BlueRadios further alleges that the Company was unjustly
enriched by its alleged misconduct, BlueRadios is entitled to an accounting to determine the amount of profits obtained by the
Company as a result of its alleged misconduct, and the inventorship on at least ten patents or patent applications owned by the
Company need to be corrected to list BlueRadios&#8217; employees as inventors and thereby list BlueRadios as co-assignees of the
patents. BlueRadios seeks monetary, declaratory, and injunctive relief, including for alleged non-payment of engineering retainer
fees.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">On
October 11, 2016, the Company filed its Answer and Affirmative Defenses. The parties completed expert depositions on November
15, 2019. On December 2, 2019, the Company filed a Motion for Partial Summary Judgment requesting the Court dismiss counts 2-7
in their entirety and counts 1 and 8 in part. BlueRadios also filed a Motion for Partial Summary Judgment alleging it is the co-owner
of U.S. Patent No. 8,909,296. Responses to the Motions for Partial Summary Judgment were filed on January 15, 2020, and replies
were filed on February 19, 2020. On September 25, 2020, the Court denied BlueRadios&#8217; Motion for Partial Summary Judgment.
A trial date has not yet been set by the Court. The Company has not concluded a loss from this matter is probable; therefore,
we have not recorded an accrual for litigation or claims related to this matter for the period ended December 26, 2020. The Company
will continue to evaluate information as it becomes known and will record an estimate for losses at the time or times when it
is both probable that a loss has been incurred and the amount of the loss is reasonably estimable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.7in"><span style="font: 10pt Times New Roman, Times, Serif"><span id="sa_004"></span><b>Item
    4.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Mine
    Safety Disclosures</i></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="sa_006"></span><b>Part
II</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
    <td style="text-align: justify; width: 0.7in"><span id="sa_005"></span><span style="font: 10pt Times New Roman, Times, Serif"><b>Item
    5.</b></span></td>
    <td style="text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Market for Registrant&#8217;s Common Equity, Related
Stockholder Matters and Issuer Purchases of Equity Securities.</i></b></span></td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 27pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
common stock is traded on the Nasdaq Capital Market under the symbol &#8220;KOPN&#8221;.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 27pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">As
of March 1, 2021, there were approximately 320 stockholders of record of our common stock, which does not reflect
those shares held beneficially or those shares held in &#8220;street&#8221; name.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
have not paid cash dividends in the past, nor do we expect to pay cash dividends for the foreseeable future. We anticipate that
earnings, if any, will be retained for the development of our businesses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Equity
Compensation Plan Information</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
following table sets forth information as of December 26, 2020 about shares of the Company&#8217;s common stock issuable upon
exercise of outstanding options, warrants and rights and available for issuance under our existing equity compensation plans.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left">Plan Category</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of securities to be issued upon exercise of outstanding options, <br />warrants and rights (a)</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted-average exercise price of outstanding options, warrants and rights (b)</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of securities remaining available for future issuance under equity compensation plans (excluding securities reflected in column <br />&#160; <br />(a) (b)</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 43%; text-align: left">Equity compensation plans approved by security holders</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 15%; text-align: right">&#8212;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">&#8212;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 15%; text-align: right">2,386,387</td><td style="width: 1%; text-align: left"><sup>(1)</sup></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Equity compensation plans not approved by security holders</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">(1)
Amount includes shares available under the 2020 Equity Incentive Plan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Company
Stock Performance</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
following graph shows a five-year comparison of cumulative total shareholder return for the Company, the Nasdaq US Benchmark TR
Index and the S&amp;P 500 Information Technology index. The graph assumes $100 was invested in each of the Company&#8217;s common
stock, the Nasdaq US Benchmark TR Index and the S&amp;P 500 Information Technology index on December 31, 2015. Data points on
the graph are annual. Note that historical price performance is not necessarily indicative of future performance.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><img src="image_001.jpg" alt="" style="height: 421px; width: 670px" />&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.7in"><span style="font: 10pt Times New Roman, Times, Serif"><span id="sa_007"></span><b>Item
7.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Management&#8217;s
    Discussion and Analysis of Financial Condition and Results of Operations</i></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Overview</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>The
following discussion should be read in conjunction with our consolidated financial statements and notes to those statements and
other financial information appearing elsewhere in this Form 10-K. The following discussion contains forward-looking statements.
Our actual results could differ materially from those anticipated in the forward-looking statements as a result of a number of
factors, including the risks discussed in Item 1A &#8220;Risk Factors,&#8221; and elsewhere in this Form 10-K. Please refer to
our cautionary note on Forward Looking Statements on page 3 of this Form 10-K.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
are a leading developer, manufacturer and seller of miniature displays and optical lenses (our &#8220;components&#8221;) for sale
as individual displays, components, modules or higher-level subassemblies. We also license our intellectual property through technology
license agreements. Our component products are used in highly demanding high-resolution portable defense, enterprise and consumer
electronic applications, training and simulation equipment and 3D metrology equipment. Our products enable our customers to develop
and market an improved generation of products for these target applications.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Critical
Accounting Estimates</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Management&#8217;s
discussion and analysis of our financial condition and results of operations are based upon our audited consolidated financial
statements. The preparation of these financial statements requires us to make estimates and judgments that affect the reported
amount of assets, liabilities, revenues and expenses and related disclosure of contingent assets and liabilities. On an ongoing
basis, we evaluate our estimates, including those related to revenue recognition under the percentage-of-completion method, bad
debts, inventories, warranty reserves, investment valuations, valuation of stock compensation awards, recoverability of deferred
tax assets, liabilities for uncertain tax positions and contingencies. We base our estimates on historical experience and on various
other assumptions that we believe to be reasonable under the circumstances, the results of which form the basis for judgments
about carrying values of assets and liabilities that are not apparent from other sources. Actual results may differ from these
estimates under different assumptions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
adopted the Financial Accounting Standards Board&#8217;s (&#8220;FASB&#8221;) Accounting Standards Update (&#8220;ASU&#8221;)
No. <i>2014-09, Revenue from Contracts with Customers (Topic 606)</i> effective December 31, 2017 (the first day of our fiscal
year 2018) and applied the modified retrospective method. Our results for reporting periods beginning after December 31, 2017
are presented under ASC 606, while prior period amounts are not adjusted and continue to be reported in accordance with our historic
accounting policies ASC 605. We believe the following critical accounting policies are most affected by our more significant judgments
and estimates used in the preparation of our consolidated financial statements:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Revenue
Recognition</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Substantially
all of our product revenues are primarily derived from the sales of microdisplays, which are sold as individual displays, modules
which include electronics and optics, or higher-level subassemblies for use in defense, industrial and consumer near-eye applications
such as avionic helmets, thermal weapon sights or virtual reality headsets. We also have development contracts for the design,
manufacture and modification of products for the U.S. government or a prime contractor for the U.S. government or for a customer
that sells into the industrial or consumer markets. The Company&#8217;s contracts with the U.S. government are typically subject
to the Federal Acquisition Regulations (&#8220;FAR&#8221;) and are priced based on estimated or actual costs of producing goods.
The FAR provides guidance on the types of costs that are allowable in establishing prices for goods provided under U.S. government
contracts. The pricing for non-U.S. government contracts is based on the specific negotiations with each customer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
fixed-price contracts with the U.S. government or other customers may result in revenue recognized in excess of amounts currently
billed. We disclose the excess of revenues over amounts actually billed as Contract assets and unbilled receivables on the balance
sheet. Amounts billed and due from our customers are classified as Accounts receivable on the balance sheets. In some instances,
the U.S. government retains a small portion of the contract price until completion of the contract. The portion of the payments
retained until final contract settlement is not considered a significant financing component because the intent is to protect
the customer. For contracts with the U.S. government, we typically receive interim payments either as work progresses or by achieving
certain milestones or based on a schedule in the contract. We recognize a liability for these advance payments in excess of revenue
recognized and present it as Contract liabilities and billings in excess of revenue earned on the balance sheets. The advanced
payment typically is not considered a significant financing component because it is used to meet working capital demands that
can be higher in the early stages of a contract and to protect us from the other party failing to adequately complete some or
all of its obligations under the contract. For industrial and consumer purchase orders, we typically receive payments within 30
to 60 days of shipments of the product, although for some purchase orders, we may require an advanced payment prior to shipment
of the product.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">To
determine the proper revenue recognition method for contracts with the same customer, we evaluate whether two or more contracts
should be combined and accounted for as one single contract and whether the combined or single contract should be accounted for
as more than one performance obligation. For most of our development contracts and contracts with the U.S. government, the customer
contracts with us to provide a significant service of integrating a set of components into a single unit. Hence, the entire contract
is accounted for as one performance obligation. Less frequently, however, we may promise to provide distinct goods or services
within a contract in which case we separate the contract into more than one performance obligation. If a contract is separated
into more than one performance obligation, we allocate the total transaction price to each performance obligation in an amount
based on the estimated relative standalone selling prices of the promised goods or services underlying each performance obligation.
In cases where we sell standard products, the observable standalone sales are used to determine the standalone selling price.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company recognizes revenue from a contract when it has approval and commitment from both parties, the rights of the parties are
identified, payment terms are identified, the contract has commercial substance and collectability of consideration is probable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">For
certain contracts with the U.S. government, the Company recognizes revenue over time as we perform because of continuous transfer
of control to the customer and the lack of an alternative use for the product. The continuous transfer of control to the customer
is supported by liability clauses in the contract that allow the U.S. government to unilaterally terminate the contract for convenience,
pay us for costs incurred plus a reasonable profit and take control of any work in process. For contracts with commercial customers,
while the contract may have a similar liability clause, our products historically have an alternative use and thus, revenue is
recognized at a point in time.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">In
situations where control transfers over time, revenue is recognized based on the extent of progress towards completion of the
performance obligation. We generally use the cost-to-cost approach to measure the extent of progress towards completion of the
performance obligation for our contracts because we believe it best depicts the transfer of assets to the customer. Under the
cost-to-cost measure approach, the extent of progress towards completion is measured based on the ratio of costs incurred to date
to the total estimated costs at completion of the performance obligation. Revenues are recorded proportionally as costs are incurred.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Accounting
for design, development and production contracts requires judgment relative to assessing risks, estimating contract revenues and
costs and making assumptions for schedule and technical issues. Due to the size and nature of the work required to be performed
on many of our contracts, the estimation of total revenue and cost at completion is complicated and subject to many variables.
Contract costs include material, labor and subcontracting costs, as well as an allocation of indirect costs. We have to make assumptions
regarding the number of labor hours required to complete a task, the complexity of the work to be performed, the availability
and cost of materials and performance by our subcontractors. For contract change orders, claims or similar items, we apply judgment
in estimating the amounts and assessing the potential for realization. These amounts are only included in contract value when
they can be reliably estimated and realization is considered probable. If our estimate of total contract costs or our determination
of whether the customer agrees that a milestone is achieved is incorrect, our revenue could be overstated or understated and the
profits or loss reported could be subject to adjustment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">For
our commercial customers, the Company&#8217;s revenue is recognized when obligations under the terms of a contract with our customer
is satisfied and the Company transfers control of the products or services, which is generally upon delivery to the customer.
Revenue is recorded as the amount of consideration we expect to receive in exchange for transferring goods or providing services.
Provisions for product returns and allowances are reductions in the transaction price and are recorded in the same period as the
related revenues. We analyze historical returns, current economic trends and changes in customer demand when evaluating the adequacy
of sales returns and other allowances. Certain product sales are made to distributors under agreements allowing for a limited
right of return on unsold products. Sales to distributors are primarily made for sales to the distributors&#8217; customers and
not for stocking of inventory. Sales, value add and other taxes we collect concurrent with revenue-producing activities are excluded
from revenue.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company also licenses its intellectual property (&#8220;IP&#8221;) through technology license agreements which provides the customer
the right to use our IP as it exists at a point in time. These agreements may include other performance obligations including
the sale of product to the customer. The satisfaction of the Company&#8217;s performance obligation, and related recognition of
revenue, occurs when the IP is delivered to the customer, the license period has begun and there are no additional performance
obligations in the agreement. When the license is distinct from other obligations in the agreement, the Company treats the license
and other performance obligations as separate performance obligations. Accordingly, the license is recognized at a point in time
or over time based on the standalone selling price. Under certain license agreements, we may receive royalties based on the sales
of the licensed product. We recognize royalty revenue upon the later of when the related sales occur, or when the performance
obligation to which some or all of the royalty has been allocated has been satisfied (or partially satisfied). Under our current
license agreements for which a royalty exists, we have recorded revenue when the related sales by our customer occurs because
the performance obligation related to the delivery of the license to the customer has been satisfied.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Inventory</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
provide a reserve for estimated obsolete or unmarketable inventory based on assumptions about future demand and market conditions
and our production plans. Inventories that are obsolete or slow moving are generally fully reserved (representing the estimated
net realizable value) as such information becomes available. Our display products are manufactured based upon production plans
whose critical assumptions include non-binding demand forecasts provided by our customers, lead times for raw materials, lead
times for wafer foundries to perform circuit processing and yields. If a customer were to cancel an order or actual demand was
lower than forecasted demand, we may not be able to sell the excess display inventory and additional reserves would be required.
If we were unable to sell the excess inventory, we would establish reserves to reduce the inventory to its estimated realizable
value (generally zero).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Investment
Valuation</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
periodically make equity investments in private companies, accounted for as an equity investment, whose values are difficult to
determine. The Company adopted ASU No. <i>2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement
of Financial Assets and Liabilities</i> and the related amendments on December 31, 2017. The Company adopted the measurement alternative
for equity investments without readily determinable fair values (often referred to as cost method investments) on a prospective
basis. When assessing investments in private companies for impairment, we consider such factors as, among others, the share price
from the investee&#8217;s latest financing round, the performance of the investee in relation to its own operating targets and
its business plan, the investee&#8217;s revenue and cost trends, the liquidity and cash position, including its cash burn rate
and market acceptance of the investee&#8217;s products and services. Because these are private companies which we do not control
we may not be able to obtain all of the information we would want in order to make a complete assessment of the investment on
a timely basis. Accordingly, our estimates may be revised if other information becomes available at a later date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">In
addition to the above, we make investments in government and agency-backed securities and corporate debt securities. For all of
our investments we provide for an impairment valuation if we believe a decline in the value of an investment is other-than-temporary,
which may have an adverse impact on our results of operations. The determination of whether a decline in value is other-than-temporary
requires that we estimate the cash flows we expect to receive from the security. We use publicly available information such as
credit ratings and financial information of the entity that issued the security in the development of our expectation of the cash
flows to be received. Historically, we have periodically recorded other than temporary impairment losses, however we have not
done so recently.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Income
Taxes</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
have historically incurred domestic operating losses from both a financial reporting and tax return standpoint. We establish valuation
allowances if it appears more likely than not that our deferred tax assets will not be realized. These judgments are based on
our projections of taxable income and the amount and timing of our tax operating loss carryforwards and other deferred tax assets.
Given our federal operating tax loss carryforwards, we do not expect to pay domestic federal taxes in the near term. It is possible
that we could pay foreign and state income taxes. We are also subject to foreign taxes from our Korean and U.K. subsidiary operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt">Our income tax provision
is based on calculations and assumptions that will be subject to examination by tax authorities. Despite our history of operating
losses there can be exposures for state taxes or foreign tax that may be due. We regularly assess the potential outcomes of these
examinations and any future examinations for the current or prior years in determining the adequacy of our provision for income
taxes. Should the actual results differ from our estimates, we would have to adjust the income tax provision in the period in which
the facts that give rise to the revision become known. Such adjustment could have a material impact on our results of operations.
We have historically established valuation allowances against all of our net deferred tax assets because of our history of generating
operating losses and restrictions on the use of certain items. Our evaluation of the recoverability of deferred tax assets has
also included analysis of the expiration dates of net operating loss carryforwards. In forming our conclusions as to whether the
deferred tax assets are more likely than not to be realized we consider the sources of our income and the projected stability of
those sources and product life cycles.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Goodwill</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
account for goodwill in accordance with ASC Topic 350. Under ASC Topic 350, goodwill is considered to have an indefinite life,
and is carried at cost. Goodwill is not amortized, but is subject to an annual impairment test, as well as between annual tests
when events or circumstances indicate that the carrying value may not be recoverable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company performs impairment tests of goodwill at its reporting unit level. The goodwill valuations that are utilized to test these
assets for impairment are depending on a number of significant estimates and assumptions, including macroeconomic conditions,
overall growth rates, competitive activities, cost containment, Company business plans and the discount rate applied to cash flows.
We believe these estimates and assumptions are reasonable and are comparable to those that would be used by other market participants.
However, actual events and results could differ substantially from those used in our valuations. At December 26, 2020 and December
28, 2019, the ending balance of goodwill was zero.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Results
of Operations</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
have two principal sources of revenues: product revenues and research and development (&#8220;R&amp;D&#8221;) revenues. R&amp;D
revenues consist primarily of development contracts with agencies or prime contractors of the U.S. government and commercial enterprises.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
manufacture transmissive microdisplays and reflective microdisplays. Our commercial and defense transmissive display production
is being performed entirely in our Westborough, Massachusetts facility. FDD, our wholly-owned subsidiary, manufactures our reflective
microdisplays in its facility located in Scotland. In 2017, we commenced development of OLED displays which are designed by us
and manufactured by third parties for us.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
are a display supplier for the U.S. Army&#8217;s Family of Weapon Sights Individual program and are undergoing qualification for
the FWS - Crew Served variant. We are also in development for a new series of displays for armored vehicles under the M1A2 program.
The FWS, M1A2 and our existing production avionic programs are expected to increase production for the next several years. There
are other firms offering products which compete against us in the defense programs and all of the programs we supply product to
are subject to the U.S. government defense budget and procurement process. Accordingly, there can be no assurances we will continue
to ship under our defense contracts.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
offer microdisplays and optical lenses for use in consumer, enterprise and public safety products and systems which are targeted
at AR and VR markets, among other areas. We refer to the sale of microdisplays and optical lenses as our component sales. We also
offer head mounted, voice and gesture controlled, hands-free headset system designs that include our components and software for
consumer and enterprise applications.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Predicting
our R&amp;D revenue and related trends is challenging because we have limited ability to forecast if we will be awarded additional
R&amp;D contracts in the future as such awards depend on the U.S. military budget and priorities. We cannot assure that the R&amp;D
contracts will result in workable products or if successful our products developed under these contracts will be procured but
our customers. If we do not continue to win R&amp;D contracts or if there is no demand for the products developed under these
contracts, our ability to achieve profitability and positive cash flow could be negatively affected because the R&amp;D revenues
(or the products derived from the R&amp;D contracts) would not be available to cover the allocated overhead and selling, general
and administrative costs which may remain. Some of our contracts are fixed priced and we may incur cost overruns which would result
on losses on the contracts. If we incur such losses on our contracts our ability to achieve profitability and positive cash flow
could be negatively affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Because
our fiscal year ends on the last Saturday of December every seven years we have a fiscal year with 53 weeks. Our fiscal years
2020, 2019, and 2018 were each 52 week years.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Revenues.
</i>Our revenues by display application, which include product sales and amounts earned from research and development contracts,
for fiscal years 2020, 2019 and 2018 by category, were as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">275</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">40,128</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">29,519</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Fiscal
Year 2020 Compared to Fiscal Year 2019</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Sales
of our products for Defense applications include systems used by the military both in the field and for training and simulation.
Sales of our products for Defense applications may be for a one-time purchase order or for programs that run for several years.
Product sales to defense customers increased in 2020 compared to 2019 due to an increase in shipments of our products into the
Family of Weapon Sights Individual (FWS-I) program and the Joint Strike Fighter program. FWS-I and Joint Strike Fighter revenues
increased in 2020 over 2019 by 167% and 139%, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Industrial/Enterprise
applications revenues represent customers who purchase our display products for use in headsets used for manufacturing, distribution,
public safety, 3D metrology equipment and other industrial applications. Our 3D metrology customers are primarily located in Asia
and they sell to Asian contract manufacturers who use the 3D metrology machines for quality control purposes. The decrease in
Industrial/Enterprise applications revenues in 2020 compared to 2019 was primarily due to a decrease in sales to customers who
use our display components in industrial headsets, 3D metrology and safety applications.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Sales
of our displays for Consumer applications is primarily for the use in thermal imaging products, recreational rifle and hand-held
scopes and drone racing headsets. The decrease in Consumer applications in 2020 compared to 2019 was primarily due to decreased
demand for displays and components used in drone racing headsets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">R&amp;D
revenues increased in 2020 as compared to 2019 primarily due to the completion of performance obligations on funded U.S. defense
programs partially offset by lower revenues from OLED development contracts. R&amp;D revenues primarily increased in 2020 over
2019 because we were awarded and commenced work on new contracts to develop technologies we believe will be used in U.S. defense
programs. These contracts typically reimburse us for direct costs and allocated overhead and selling, general and administrative
costs and in some cases profit. In 2020 and 2019 our R&amp;D revenues exceeded funded R&amp;D expenses by approximately $2.4 million
and $0.8 million, respectively, and this increase aided our improved operating results in 2020 as compared to 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
decrease in license and royalty revenue in 2020 compared to 2019 is due to the one-time license of IP to RealWear for $3.5 million
in 2019 partially offset by royalties earned under IP license agreements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">International
sales represented approximately 20% and 44% of product revenues for 2020 and 2019, respectively. Our international sales are primarily
denominated in U.S. dollars. Consequently, a strengthening of the U.S. dollar could increase the price in local currencies of
our products in foreign markets and make our products relatively more expensive than competitors&#8217; products that are denominated
in local currencies, which could result in a reduction in sales or profitability in those foreign markets. As a result, our financial
position and results of operations are subject to exchange rate fluctuation in transactional and functional currency. We have
not taken any protective measures against exchange rate fluctuations, such as purchasing hedging instruments with respect to such
fluctuations, because of the historically stable exchange rate between the Japanese yen, Great Britain pound and the U.S. dollar.
Foreign currency translation impact on our results, if material, is described in further detail under &#8220;Item 7A. Quantitative
and Qualitative Disclosures About Market Risk&#8221; section below.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Fiscal
Year 2019 Compared to Fiscal Year 2018</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Sales
of our products for Defense applications include systems used by the military both in the field and for training and simulation.
Sales of our products for Defense applications may be for a one-time purchase order or for programs that run for several years.
Product sales to defense customers were essentially flat for 2019 and 2018.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Industrial
applications revenues represent customers who purchase our display products for use in headsets used for manufacturing, distribution,
public safety, 3D metrology equipment and other industrial applications. Our 3D metrology customers are primarily located in Asia
and they sell to Asian contract manufacturers who use the 3D metrology machines for quality control purposes. The increase in
Industrial applications in 2019 compared to 2018 was primarily due to an increase in sales to customers who use our display components
in industrial headsets and safety applications.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Sales
of our displays for Consumer applications is primarily for the use in thermal imaging products, recreational rifle and hand-held
scopes and drone racing headsets. The decrease in Consumer applications in 2019 compared to 2018 was primarily due to decreased
demand for displays and components used in drone racing headsets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Research
&amp; Development (&#8220;R&amp;D&#8221;) revenues decreased in 2019 as compared to 2018 primarily due to due to the completion
of performance obligations on funded U.S. defense programs partially offset by revenues from OLED development contracts.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
increase in license and royalty revenue in 2019 is due to the one-time license of IP to RealWear for $3.5 million and royalties
earned under IP license agreements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">International
sales represented approximately 44% and 41% of product revenues for 2019 and 2018, respectively. Our international sales
are primarily denominated in U.S. currency.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Cost
of Product Revenues.</i> Cost of product revenues, which is comprised of materials, labor and manufacturing overhead related to
the production of our products for fiscal years 2020, 2019 and 2018 were as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left">(In thousands, except percentages)</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2020</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2018</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 55%; text-align: left">Cost of product revenue</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 11%; font-weight: bold; text-align: right">21,398</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">20,902</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">15,831</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Cost of product revenues as a % of net product revenues</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">75.0</td><td style="font-weight: bold; text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">103.0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">82.4</td><td style="text-align: left">%</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Fiscal
Year 2020 Compared to Fiscal Year 2019</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Cost
of product revenues decreased as a percentage of revenues in 2020 as compared to 2019 primarily due to improved yields from our
manufacturing process. Improved yields result in lower material cost per unit because we are scrapping less material to produce
a unit. In addition, the labor cost per unit declined as employees are not reworking or performing the same manufacturing process
multiple times to create a finished product. Also, fixed overhead costs per unit decline because we are producing more units in
the manufacturing facility but the cost to run the manufacturing facility does not significantly increase. We were able to improve
yields because we have more experience manufacturing our two primary defense products and we are learning ways to improve our
processes. In addition, we are working with our subcontractors to improve the quality and lower the cost of the raw materials
we acquire. In 2021 we expect some products that are currently in R&amp;D to go into production. We expect these new products
to start at lower yields and for us to improve these yields over time. Accordingly, we expect our 2021 cost of product revenues
as a percentage of product revenues to be negatively affected by these new products. We are unable to forecast whether our continued
yield improvement efforts on our existing products will offset the initial negative impact of the new products coming into production
in 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Fiscal
Year 2019 Compared to Fiscal Year 2018</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Cost
of product revenues increased as a percentage of revenues in 2019 as compared to 2018 primarily due to lower than historical yields
from our manufacturing process as a result of initial production of our FWS programs and a charge for inventory obsolescence that
resulted from the discontinuance of certain products and the write-off of materials as we have found substitute materials that
will provide for better long-term manufacturing yields. The FWS program went into volume production in 2019 and our yields were
lower than we historically have as our supply chain took time to consistently meet quality standards.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Research
and Development.</i> R&amp;D expenses are incurred in support of internal display development programs or programs funded by agencies
or prime contractors of the U.S. government and commercial partners. R&amp;D costs include staffing, purchases of materials and
laboratory supplies, circuit design costs, fabrication and packaging of display products and allocated overhead. In fiscal year
2020, our R&amp;D expenditures were primarily related to our display products and defense systems. R&amp;D expenses for fiscal
years 2020, 2019 and 2018 were as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 23pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left">(In thousands)</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2020</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2018</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 43%">Funded</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 15%; font-weight: bold; text-align: right">7,746</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">4,216</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">4,892</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Internal</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">3,924</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,133</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">12,553</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">11,670</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,349</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">17,445</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Fiscal
Year 2020 Compared to Fiscal Year 2019</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Funded
R&amp;D expense for 2020 increased as compared to 2019 primarily due to an increase in the number of defense related contracts
we have been awarded. Internal R&amp;D expense for 2020 decreased as compared to the prior year primarily due to the licensing
of certain products and other development programs being curtailed. We expect to incur significant development costs in fiscal
year 2021 to develop OLED display products and defense products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Fiscal
Year 2019 Compared to Fiscal Year 2018</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Funded
R&amp;D expense for 2019 decreased as compared to 2018 primarily due to due to the completion of performance obligations on funded
U.S. defense programs. Internal R&amp;D expense for 2019 decreased as compared to the prior year primarily due to the licensing
of certain products and other development programs being curtailed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Selling,
General and Administrative.</i> Selling, general and administrative (&#8220;S,G&amp;A&#8221;) expenses consist of the expenses
incurred by our sales and marketing personnel and related expenses, and administrative and general corporate expenses. SG&amp;A
expenses for the fiscal years 2020, 2019 and 2018 were as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left">(In thousands, except percentages)</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2020</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2018</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left">Selling, general and administrative expense</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 12%; font-weight: bold; text-align: right">11,823</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">21,316</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">27,211</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Selling, general and administrative expense as a % of total revenue</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">29.5</td><td style="font-weight: bold; text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">72.2</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">111.2</td><td style="text-align: left">%</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Fiscal
Year 2020 Compared to Fiscal Year 2019</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">S,G&amp;A
for 2020 decreased as compared to 2019 primarily due to decreases of approximately $1.2 million in non-cash stock-based compensation,
$2.9 million in professional fees, $1.4 million in bad debt expense, $1.5 million in product promotion and marketing
expenses, and $0.7 million in travel and related expenses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Fiscal
Year 2019 Compared to Fiscal Year 2018</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">S,G&amp;A
for 2019 decreased as compared to 2018 primarily due to decrease of approximately $2.0 million in non-cash stock-based compensation,
$1.0 million in product promotion and marketing expenses, $0.8 million in IT spending, $0.9 million amortization of intangibles
and $0.8 million of accrued contingent consideration which were partially offset by an approximate increase of $1.0 million in
professional fees.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Impairment
of Goodwill and Intangibles. </i>Goodwill and intangibles are evaluated for impairment annually or more often if indicators of
a potential impairment are present. Our annual impairment testing of goodwill is performed separately from our impairment testing
of intangibles. The Company performs impairment tests of goodwill at its reporting unit level. The goodwill valuations that are
utilized to test these assets for impairment are depending on a number of significant estimates and assumptions, including macroeconomic
conditions, overall growth rates, competitive activities, cost containment, Company business plans and the discount rate applied
to cash flows. We believe these estimates and assumptions are reasonable and are comparable to those that would be used by other
market participants. Impairment of goodwill for the fiscal years 2020, 2019 and 2018 were as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left">(In thousands)</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2020</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2018</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; width: 52%">Impairment of goodwill</td><td style="padding-bottom: 1.5pt; width: 2%; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 12%; font-weight: bold; text-align: right">&#8211;&#8211;</td><td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; width: 2%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right">331</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; width: 2%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right">1,417</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">During
fiscal 2019, we recognized a $0.3 million goodwill impairment charge related to our e-MDT subsidiary. During fiscal 2018, we recognized
a $1.4 million goodwill impairment charge related to our NVIS and our Kopin Software Ltd. subsidiaries. See Note 5 of the &#8220;Notes
to Consolidated Financial Statements&#8221; for more information.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Impairment
of Assets. </i>The Company periodically reviews the carrying value of its long-lived assets to determine if facts and circumstances
suggest that they may be impaired or that the amortization or depreciation period may need to be changed. The carrying value of
a long-lived asset is considered impaired when the anticipated identifiable undiscounted cash flows from such asset are less than
its carrying value. For assets that are to be held and used, impairment is measured based upon the amount by which the carrying
amount of the asset exceeds its fair value. Impairment of assets for the fiscal years 2020, 2019 and 2018 were as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid">(In thousands)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2018</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; padding-bottom: 1.5pt">Impairment of assets</td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 12%; font-weight: bold; text-align: right">&#8212;</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 12%; font-weight: bold; text-align: right">&#8212;</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right">2,527</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">During
fiscal 2018, we recognized a $2.5 million asset impairment charge related to equipment as discussed further in Note 2. of the
&#8220;Notes to Consolidated Financial Statements.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Total
Other Income (Expense), Net. </i>Other income (expense), net, is primarily composed of interest income, foreign currency transaction,
remeasurement gains and losses incurred by our UK-based subsidiaries and other non-operating income items. Other income (expense),
net, for the fiscal years 2020, 2019 and 2018 were as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid">(In thousands)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2018</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left; padding-bottom: 1.5pt">Total other income (expense), net</td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 12%; font-weight: bold; text-align: right">361</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right">(2,887</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right">5,514</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 22.5pt; text-align: justify; text-indent: -22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Fiscal
Year 2020 Compared to Fiscal Year 2019</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">In
2020 we recorded $0.3 million of foreign currency gains compared to $0.2 million of foreign currency gains recorded in 2019. In
2019, we recorded a non-cash $1.4 million gain on equity investments and an impairment charge of $5.2 million on equity investment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Fiscal
Year 2019 Compared to Fiscal Year 2018</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">In
2019 we recorded $0.2 million of foreign currency gains compared to $1.2 million of foreign currency gains recorded in
2018. In 2019, we recorded a non-cash $1.4 million gain on equity investments and an impairment charge of $5.2 million on equity
investment. In 2018, we recorded a non-cash $2.8 million gain on equity investments. In 2018, the Company received $1.0 million
of insurance proceeds related to the embezzlement at our former Korean subsidiary.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Tax
provision</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid">(In thousands)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2018</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left; padding-bottom: 1.5pt">Tax provision</td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 12%; font-weight: bold; text-align: right">(129</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right">(108</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right">(30</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Fiscal
Year 2020 Compared to Fiscal Year 2019</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
provision for income taxes for the fiscal years ended 2020 and 2019 of approximately $(0.1) million was due to a change in estimates
related to uncertain tax positions and deferred tax liabilities for the Company&#8217;s former Korean subsidiary.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Fiscal
Year 2019 Compared to Fiscal Year 2018</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
provision for income taxes for the fiscal years ended 2019 and 2018 of approximately $(0.1) and $(0.03) million respectively,
was due to a change in estimates related to uncertain tax positions and deferred tax liabilities for the Company&#8217;s former
Korean subsidiary.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Net
(income) loss attributable to noncontrolling interest.</i> As of December 26, 2020, we owned 80% of the equity of eMDT. Net loss
attributable to noncontrolling interest on our consolidated statement of operations represents the portion of the results of operations
of our majority owned subsidiaries which is allocated to the shareholders of the equity interests not owned by us. The change
in net loss attributable to noncontrolling interest in 2020 compared to 2019 is $0.3 million and is a result of net loss attributable
to minority shareholders of eMDT.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">The
change in net (income) loss attributable to noncontrolling interest in 2019 compared to 2018 is $0.1 million and is a result of
net income attributable to minority shareholders of eMDT.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Liquidity
and Capital Resources</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">At
December 26, 2020 and December 28, 2019, we had cash and cash equivalents and marketable securities of $20.7 million and working
capital of $22.6 million compared to $21.8 million and $22.5 million, respectively. The change in cash and cash equivalents and
marketable securities was primarily due to net outflow of cash used in operating activities of $4.4 million, which was offset
by financing activities of $3.7 million.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt">In the fourth quarter of
2020, we issued 1.9 million shares of our common stock pursuant to our At-The-Market Equity Offering Sales Agreement dated as
of February 8, 2019 with Stifel, Nicolaus &amp; Company, Incorporated, as agent (the &#8220;ATM Agreement&#8221;) for $4.0 million
(average of $2.05 per share) in gross proceeds before deducting broker expenses paid by us of $0.1 million. The net proceeds from
the sale of common shares were used for general corporate purposes, including working capital. In Q1 2021, we sold 2.4
million shares of common stock for gross proceeds of $16 million (average of $6.66 per share), before deducting broker expenses
paid by us of $0.5 million under the ATM Agreement. The ATM Agreement has since terminated pursuant to its terms as a result of
the sale of all the shares subject to such agreement.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">During
the second quarter of the fiscal year ending December 26, 2020, we received the proceeds from loans in the amount of approximately
$2.2 million (the &#8220;PPP Loan&#8221;) pursuant to the Paycheck Protection Program (&#8220;PPP&#8221;) of the Coronavirus Aid,
Relief, and Economic Security Act (the &#8220;CARES Act&#8221;). During the second quarter of the fiscal year ending December
26, 2020 we repaid $2.1 million of the loans and we repaid $0.1 million in July 2020. Our decision to terminate the loans was
based on additional guidance issued by the Small Business Administration. There were no prepayment penalties in connection with
the voluntary repayment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">On
March 15, 2019, we sold 7.3 million shares of registered common stock for gross proceeds of $8.0 million ($1.10 per share), before
deducting underwriting discounts and offering expenses paid by us of $0.7 million. This represented approximately 8.9% of Kopin&#8217;s
total outstanding shares of common stock as of the date of purchase. The net proceeds from the offering were used for general
corporate purposes, including working capital. On April 10, 2019, we sold 0.7 million shares of registered common stock for gross
proceeds of $0.8 million ($1.10 per share), before deducting underwriting discounts and offering expenses paid by us of less than
$0.1 million, pursuant to the partial exercise of the underwriters&#8217; overallotment option in connection with the March 15,
2019 public offering. This represented approximately 0.8% of Kopin&#8217;s total outstanding shares of common stock as of the
date of purchase.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Cash
and cash equivalents and marketable debt securities held in U.S. dollars at:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 28,<br /> 2019</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left">Domestic locations</td><td style="width: 2%; font-weight: bold">&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Subtotal cash and cash equivalents and marketable debt securities held in U.S. dollars</td><td style="font-weight: bold">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,064,320</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21,293,621</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Cash and cash equivalents held in other currencies and converted to U.S. dollars</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">684,230</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">488,623</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total cash and cash equivalents and marketable debt securities</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><b>20,748,550</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><b></b></span></p></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">21,782,244</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
have no plans to repatriate the cash and cash equivalents held in our foreign subsidiary FDD.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
manufacturing operations at our Korean facility, Kowon, have ceased and Kowon was liquidated at fiscal year ended 2018. The Company
has approximately $0.4 million of cash and cash equivalents in Korea at December 26, 2020. The Company has recorded deferred tax
liabilities for any additional withholding tax that may be due to the Korean government upon Kowon&#8217;s final tax return acceptance.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23.75pt"><span style="font: 10pt Times New Roman, Times, Serif">In
March 2017, we purchased 100% of the outstanding stock of NVIS, a producer of virtual reality systems for 3D applications, for
$3.7 million. As part of the purchase, we agreed to pay up to an additional $2.0 million if certain future operating performance
milestones are met and the selling shareholders remain employed with NVIS through March 2020. We have paid $1.8 million
in contingent consideration through December 26, 2020 and there are no remaining contingent payment obligations related to the
NVIS purchase as of December 26, 2020. As there was a requirement to remain employed to earn the contingent payments, these contingent
payments were treated as compensation expense.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23.75pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
expect to expend between $1.0 million and $2.0 million on capital expenditures over fiscal 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
entered into an agreement in August 2017 to acquire an approximate 3.5% equity interest in Kunming BOE Display Technology Co.,
Ltd. (&#8220;BOE&#8221;), which is located in China, for 35.0 million Chinese Yuan Renminbi (approximately $5.0 million). We initially
attempted to make our investment but were unable to due to Chinese investment rules and we received an extension to make our investment.
However, BOE needed to complete the fund raising and we agreed to transfer our rights to the equity to another shareholder of
BOE.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">In
the second quarter of 2019, we made an additional equity investment in RealWear, Inc. of $2.5 million by participating in an equity
raise by RealWear. In the fourth quarter of 2019 Kopin reviewed the financial condition and other factors of RealWear and as a
result, in the fourth quarter of 2019, we recorded an impairment charge of $5.2 million to reduce our investment in RealWear to
zero as of December 28, 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">On
September 30, 2019 we entered into the Solos Purchase Agreement with Solos Technology, pursuant to which we sold and licensed
certain assets of our Solos product line and Whisper technology. As consideration for the transaction, we received a 20.0% equity
stake in Solos Technology&#8217;s parent company, Solos Inc. Our 20.0% equity stake will be maintained until Solos Inc. has raised
a total of $7.5 million in equity financing. We will also receive a royalty in the single digits on the net sales amount of Solos
products for a three-year period, after commencement of commercial production. Based on the price paid for equity by the other
80% owners of Solos Inc., volatility based on a peer group and assumptions about the risk free interest rate, we estimated the
fair value of our equity holdings at $0.6 million and recorded $0.6 million gain on investment for this equity transaction as
the basis of assets transferred was zero.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23.75pt"><span style="font: 10pt Times New Roman, Times, Serif">We
have incurred net losses of $4.4 million, $29.5 million and $34.5 million for the fiscal years 2020, 2019 and 2018, respectively,
and net cash outflows from operations of $4.4 million, $21.0 million and $28.1 million for the fiscal years ended 2020, 2019 and
2018, respectively. Our decline in cash and cash equivalents and marketable debt securities was partially a result of funding
our ongoing investments in research and development which we believe will continue. We have in the past sold equity securities
through an At The Money program and in the traditional fashion of significant equity offerings. We estimate we will have sufficient
liquidity to fund operations at least through Q1 2022. Nonetheless, we monitor the capital markets on an ongoing basis and may
consider raising capital if favorable market conditions develop. If our actual results are less than projected or we need to raise
capital for additional liquidity, we may be required to do additional equity financings, reduce expenses or enter into a strategic
transaction. However, we can make no assurance that we will be able to raise additional capital, reduce expenses sufficiently,
or enter into a strategic transaction on terms acceptable to us, or at all.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 23.75pt"><span style="font: 10pt Times New Roman, Times, Serif"></span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Off-Balance
Sheet Arrangements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
have no off-balance sheet arrangements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Seasonality</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
revenues have not followed a seasonal pattern for the past three years and we do not anticipate any seasonal trend to our revenues
in 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Contractual
Obligations</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
following is a summary of our contractual lease payment obligations as of December 26, 2020:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="border-bottom: Black 1.5pt solid; text-align: center">Payment due by period</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Less than 1 year</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">1-3 Years</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">More than 5 years</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 30%; text-align: left; padding-bottom: 1.5pt">Operating Lease Obligations</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 10%; text-align: right">1,924,296</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 10%; text-align: right">1,065,879</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 10%; text-align: right">858,417</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 10%; text-align: right">&#8212;</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 10%; text-align: right">&#8212;</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.7in"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="sa_008"></span>Item
    7A.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Quantitative
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</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
invest our excess cash in high-quality U.S. government, government-backed (i.e.: Fannie Mae, FDIC guaranteed bonds and certificates
of deposit) and corporate debt instruments, which bear lower levels of relative risk. We believe that the effect, if any, of reasonably
possible near-term changes in interest rates on our financial position, results of operations and cash flows should not be material
to our cash flows or income. It is possible that interest rate movements would increase our unrealized gain or loss on debt securities.
We are exposed to changes in foreign currency exchange rates primarily through our translation of our foreign subsidiaries&#8217;
financial position, results of operations, and transaction gains and losses as a result of non U.S. dollar denominated cash flows
related to business activities in Asia and Europe, and remeasurement of U.S. dollars to the functional currency of our U.K. subsidiary.
We are also exposed to the effects of exchange rates in the purchase of certain raw materials which are in U.S. dollars but the
price on future purchases is subject to change based on the relationship of the Japanese yen to the U.S. dollar. We do not currently
hedge our foreign currency exchange rate risk. We estimate that any market risk associated with our international operations or
investments is unlikely to have a material adverse effect on our business, financial condition or results of operation. Our portfolio
of marketable debt securities is subject to interest rate risk although our intent is to hold securities until maturity. The credit
rating of our investments may be affected by the underlying financial health of the guarantors of our investments. We use silicon
wafers in our production processes but do not enter into forward or futures hedging contracts.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.7in"><span style="font: 10pt Times New Roman, Times, Serif"><span id="sa_009"></span><b>Item
    8.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Financial
    Statements and Supplementary Data</i></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
financial statements required by this Item are included in this Report on pages 41 through 70. Reference is made
to Item 15 of this Report.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.7in"><span id="sa_010"></span><span style="font: 10pt Times New Roman, Times, Serif"><b>Item
    9.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Changes
    in and Disagreements with Accountants on Accounting and Financial Disclosure</i></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.7in"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="sa_011"></span>Item
    9A.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Controls
    and Procedures</i></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Evaluation
of Disclosure Controls and Procedures</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">In
connection with filing the Form 10-K, management, under the supervision of and with the participation of our Chief Executive Officer
and our Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures, as such term is defined
in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), as of the
end of the period covered by our Annual Report on Form 10-K for the fiscal year ended December 26, 2020. Based upon that evaluation,
our CEO and CFO concluded that, as of the end of the period covered by this report, our disclosure controls and procedures were
effective in ensuring that material information required to be disclosed by us in the reports that we file or submit under the
Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC&#8217;s rules and forms,
including ensuring that such material information is accumulated and communicated to our management, including our CEO and CFO,
as appropriate to allow timely decisions regarding required disclosure.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Management&#8217;s
Annual Report on Internal Control Over Financial Reporting</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
management is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rules
13a-15(f) and 15d-15(f) under the Exchange Act. A company&#8217;s internal control over financial reporting is a process designed
by, or under the supervision of, the company&#8217;s principal executive and principal financial officers, or persons performing
similar functions, and effected by the Company&#8217;s Board of Directors, management, and other personnel to provide reasonable
assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in
accordance with generally accepted accounting principles and include those policies and procedures that:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Pertain
    to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions
    of the assets of the company;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Provide
    reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance
    with generally accepted accounting principles, and that receipts and expenditures of the company are being made in accordance
    with authorizations of management and directors of the company; and</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Provide
    reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the company&#8217;s
    assets that could have a material effect on the financial statements.</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Because
of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of
any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes
in conditions, or that the degree of compliance with the policies or procedures may deteriorate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Under
the supervision of and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer,
we conducted an evaluation of our internal control over financial reporting as of December 26, 2020, based on the framework set
forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control-Integrated Framework
(2013 framework). Based on that evaluation, our management concluded that, as of December 26, 2020, internal control over financial
reporting was effective based on criteria established in Internal Control-Integrated Framework issued by the COSO.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Remediation</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">To
remediate the material weakness, we implemented additional review procedures, including increasing the scope of activities from
the accounting firm we use to assist us in internal control reviews, to ensure the financial statements we issue are prepared
in accordance with GAAP and are fairly presented in all material respects. During 2019 and 2020 we did not identify any deficiencies
in the monitoring and of accounting for non-routine transactions and therefore management concluded that the material weakness
has been remedied as of December 26, 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Changes
in Internal Control Over Financial Reporting</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Except
for the change in our internal controls, as discussed in this Item 9A, there were no changes in our internal control over financial
reporting that occurred during the fiscal year ended December 26, 2020 that have materially affected or are reasonably likely
to materially affect our internal control over financial reporting.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.7in"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="sa_012"></span>Item
    9B.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Other
    Information</i></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">None.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.7in"><span style="font: 10pt Times New Roman, Times, Serif"><span id="sa_013"></span><b>Item
    10.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Directors,
    Executive Officers and Corporate Governance</i></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
information required under this item is incorporated herein by reference from our Proxy Statement relating to our 2021 Annual
Meeting of Stockholders (the &#8220;Proxy Statement&#8221;). We expect to file the Proxy Statement with the SEC in April, 2021
(and, in any event, no later than 120 days after the close of our last fiscal year).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Code
of Ethics</i>. We have adopted a Code of Business Conduct and Ethics (the Code) that applies to all of our employees (including
our CEO and CFO) and directors. The Code is available on our website at www.kopin.com. We intend to satisfy the disclosure requirement
regarding any amendment to or waiver of a provision of the Code applicable to any executive officer or director, by posting such
information on our website.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
corporate governance guidelines, whistleblower policy and the charters of the audit committee, compensation committee and nominating
and corporate governance committee of the Board of Directors as well as other corporate governance document materials are available
on our website at www.kopin.com under the heading &#8220;Investors,&#8221; then &#8220;Corporate Governance&#8221; then &#8220;Governance
Documents.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.7in"><span id="sa_014"></span><span style="font: 10pt Times New Roman, Times, Serif"><b>Item
    11.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Executive
    Compensation</i></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
information required by this item is incorporated herein by reference from the Proxy Statement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.7in"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="sa_015"></span>Item
    12.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Security
    Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters</i></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
information required by this item is incorporated herein by reference from the Proxy Statement. Refer also to the equity compensation
plan information set forth in Part II Item 5 of this Annual Report on Form 10-K.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.7in"><span id="sa_016"></span><span style="font: 10pt Times New Roman, Times, Serif"><b>Item
    13.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Certain
    Relationships and Related Transactions, and Director Independence</i></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
information required by this item is incorporated herein by reference from the Proxy Statement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.7in"><span style="font: 10pt Times New Roman, Times, Serif"><span id="sa_017"></span><b>Item
    14.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Principal
    Accounting Fees and Services</i></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
information required by this item is incorporated herein by reference from the Proxy Statement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="sa_018"></span>Part
IV</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.7in"><span style="font: 10pt Times New Roman, Times, Serif"><span id="sa_019"></span><b>Item
    15.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Exhibits
    and Financial Statement Schedules</i></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">(1)
<i>Consolidated Financial Statements:</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Page</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 81%; text-align: left"><a href="#ar_001">Reports of Independent Registered Public Accounting Firm</a></td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td><td style="width: 15%; text-align: center">42</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><a href="#f_002">Consolidated Balance Sheets</a></td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">44</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><a href="#f_003">Consolidated Statements of Operations</a></td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">45</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><a href="#f_004">Consolidated Statements of Comprehensive Loss</a></td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">46</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><a href="#f_005">Consolidated Statements of Stockholders&#8217; Equity</a></td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">47</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><a href="#f_006">Consolidated Statements of Cash Flows</a></td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">48</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><a href="#f_007">Notes to Consolidated Financial Statements</a></td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">49</td><td style="text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">(2)
<i>Financial Statement Schedules:</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Financial
Statement Schedules have been omitted because the information required to be set forth therein is not applicable or is shown in
the accompanying Consolidated Financial Statements or notes thereto.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">(3)
<i>Exhibits:</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
exhibits filed as part of this Form 10-K are listed on the exhibit index immediately preceding such exhibits and is incorporated
herein by reference.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="ar_001"></span>Report
of Independent Registered Public Accounting Firm</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">To
the Stockholders and the Board of Directors of Kopin Corporation</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Opinion
on the Financial Statements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have audited the accompanying consolidated balance sheets of Kopin Corporation and its subsidiaries (the Company) as of December
26, 2020 and December 28, 2019, the related consolidated statements of operations, comprehensive loss, stockholders&#8217; equity
and cash flows for the years then ended, and the related notes to the consolidated financial statements (collectively, the financial
statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the
Company as of December 26, 2020 and December 28, 2019, and the results of its operations and its cash flows for the years then
ended, in conformity with accounting principles generally accepted in the United States of America.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Basis
for Opinion</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">These
financial statements are the responsibility of the Company&#8217;s management. Our responsibility is to express an opinion on
the Company&#8217;s financial statements based on our audits. We are a public accounting firm registered with the Public Company
Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance
with U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error
or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial
reporting. As part of our audits we are required to obtain an understanding of internal control over financial reporting but not
for the purpose of expressing an opinion on the effectiveness of the Company&#8217;s internal control over financial reporting.
Accordingly, we express no such opinion.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to
error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence
regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles
used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that our audits provide a reasonable basis for our opinion.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Critical
Audit Matters</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">The
critical audit matter communicated below is a matter arising from the current period audit of the financial statements that was
communicated or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material
to the financial statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of
critical audit matters does not alter in any way our opinion on the financial statements, taken as a whole, and we are not, by
communicating the critical audit matters below, providing separate opinions on the critical audit matters or on the accounts or
disclosures to which they relate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"><b>Research
and Development Revenues</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As
described in Note 1 of the consolidated financial statements, the Company&#8217;s research and development revenues were $11,609,795
for the year ending December 26, 2020. The Company recognizes revenue for certain of its research and development contracts over
time, generally using the input method. Progress and revenues from research and development contracts are generally recognized
on an input method of accounting as costs are incurred. Under the input method, revenue is recognized based on contract costs
expended to date relative to total contract costs intended to be expended. Management exercises significant judgment in determining
revenue recognition for these customer contracts as the estimate of the total contract costs is critical to the recognition of
revenue based under the input method.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
identified the Company&#8217;s accounting for revenue recognition of research and development contracts to be a critical audit
matter because of the significant assumptions and judgments used by management in determining the estimated costs to be incurred
throughout the customer contract. Auditing management&#8217;s estimation of cost recognition required significant audit effort
and a high degree of auditor judgment and subjectivity to evaluate the audit evidence obtained.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
audit procedures related to the Company&#8217;s revenue recognition of research and development contracts included the following,
among others:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#9679;<span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="3" style="text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Evaluated the reasonableness
    of management estimates of cost recognition for a selection of contracts by comparing costs incurred under completed contracts
    to the costs estimated by management.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#9679;</td>
    <td colspan="3" style="text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We selected a sample of customer
    contracts and performed the following procedures:</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify; width: 0.25in">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9675;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Read
    the underlying contracts and agreed the Company&#8217;s total budgeted costs to approved management budgets.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9675;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Evaluated
    management&#8217;s ability to achieve the estimates of total profit by performing corroborating inquiries with Company personnel,
    including project managers, and comparing the estimates to actual subsequent results and documentation such as management&#8217;s
    internal budgets and specified contract terms.</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>/s/
RSM US LLP</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have served as the Company&#8217;s auditor since 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Stamford,
Connecticut</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">March
5, 2021</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>


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    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"><b>REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">To
the Stockholders and the Board of Directors of Kopin Corporation</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: #221E1F"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: #221E1F"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline">Opinion
on the 2018 Financial Statements</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have audited the consolidated statements of operations, comprehensive loss, stockholders&#8217; equity, and cash flows of Kopin
Corporation and subsidiaries (the &#8220;Company&#8221;) for the year ended December 29, 2018, and the related notes (collectively
referred to as the &#8220;2018 financial statements&#8221;). In our opinion, the 2018 financial statements, present fairly, in
all material respects, the results of the Company&#8217;s operations and its cash flows for the year ended December 29, 2018,
in conformity with accounting principles generally accepted in the United States of America.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: #221E1F"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline">Going
Concern</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: #666666"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
2018 financial statements were prepared assuming that the Company would continue as a going concern. The Company had suffered
recurring losses from operations and recurring negative operating cash flows that raised substantial doubt about its ability to
continue as a going concern. The 2018 financial statements did not include any adjustments that might result from the outcome
of this uncertainty.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: #221E1F"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: #221E1F"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline">Change
in Accounting Principle</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: #221E1F"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: #221E1F"><span style="font: 10pt Times New Roman, Times, Serif">As
discussed in Note 1 to the 2018 financial statements, the Company adopted Accounting Standards Codification (ASC) Topic 606, &#8220;Revenue
from Contracts with Customers,&#8221; using the modified retrospective adoption method on December 31, 2017.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: #221E1F"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: #221E1F"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline">Basis
for Opinion</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">These
2018 financial statements are the responsibility of the Company&#8217;s management. Our responsibility is to express an opinion
on the Company&#8217;s 2018 financial statements based on our audit. We are a public accounting firm registered with the Public
Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance
with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the
PCAOB.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the 2018 financial statements are free of material misstatement, whether due to error
or fraud. Our audits included performing procedures to assess the risks of material misstatement of the 2018 financial statements,
whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a
test basis, evidence regarding the amounts and disclosures in the 2018 financial statements. Our audit also included evaluating
the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of
the 2018 financial statements. We believe that our audit provides a reasonable basis for our opinion.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>/s/
Deloitte and Touche LLP</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Boston,
Massachusetts</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">March
13, 2019 (November 7, 2019, as to the effects of the correction of previously issued financial statements)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
served as the Company&#8217;s auditor since at least 1987; however, an earlier year could not be reliably determined. In 2019
we became the predecessor auditor.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="f_002"></span>KOPIN
CORPORATION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CONSOLIDATED
BALANCE SHEETS </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

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<tr id="xdx_408_ecustom--CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear_i02I_pp0p0_maACzPst_zqKc9mCxtHuc" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_402_ecustom--EquityInvestmentFairValue_i01I_pp0p0_maAziHZ_zvzA7rqKPODa" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_409_eus-gaap--LiabilitiesCurrentAbstract_i01B" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_40C_eus-gaap--ProductWarrantyAccrualClassifiedCurrent_i02I_pp0p0_maLCzwKB_zKazIa8us4bj" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_402_eus-gaap--ContractWithCustomerLiability_i02I_pp0p0_maLCzwKB_z0nPIhLthrUb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_40E_eus-gaap--OperatingLeaseLiabilityCurrent_i02I_pp0p0_maLCzwKB_zd7NXsWi9EEb" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Operating lease liabilities</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">982,375</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
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<tr id="xdx_400_eus-gaap--OtherAccruedLiabilitiesCurrent_i02I_pp0p0_maLCzwKB_zeKnGvtWBdA6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:OtherAccruedLiabilitiesCurrent" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,809,495</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
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<tr id="xdx_405_ecustom--CustomerDepositCurrent_i02I_pp0p0_maLCzwKB_zUIUBbb9sXP" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_408_ecustom--DeferredTaxLiabilitiesCurrent1_i02I_pp0p0_maLCzwKB_zAiyX5vEqsgb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_403_eus-gaap--LiabilitiesCurrent_i02TI_pp0p0_mtLCzwKB_maLASEzW2t_zwIFP3em0YG4" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_40B_eus-gaap--AssetRetirementObligationsNoncurrent_i01I_pp0p0_maLASEzW2t_z17baD1wNzTh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_405_eus-gaap--OperatingLeaseLiabilityNoncurrent_i01I_pp0p0_maLASEzW2t_zjQjN4QRswDg" style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">821,306</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
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<tr id="xdx_40D_eus-gaap--OtherLiabilitiesNoncurrent_i01I_pp0p0_maLASEzW2t_zGC9f9blnM67" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_407_eus-gaap--CommitmentsAndContingencies_i01I_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Commitments and contingencies (Note 13)</td><td>&#160;</td>
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<tr id="xdx_402_eus-gaap--StockholdersEquityAbstract_i01B" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_405_eus-gaap--PreferredStockValue_i02I_pp0p0_maSEzufG_z3B0mVPbOKr9" style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0144">&#8212;</span></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40D_eus-gaap--CommonStockValue_i02I_pp0p0_maSEzufG_zm6QMD8BAOYg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Common stock, par value $<span id="xdx_904_eus-gaap--CommonStockParOrStatedValuePerShare_c20191228_pii"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2019-12-28" decimals="INF" unitRef="USDPShares">.01</ix:nonFraction>
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    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:CommonStockValue" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">880,075</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CommonStockValue" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">870,496</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40D_eus-gaap--AdditionalPaidInCapital_i02I_pp0p0_maSEzufG_zjCjWFXWgzoi" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Additional paid-in capital</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">341,512,893</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">344,456,537</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40C_eus-gaap--TreasuryStockValue_i02NI_pp0p0_di_msSEzufG_zMt7VYK14y3d" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Treasury stock (<span id="xdx_900_eus-gaap--TreasuryStockShares_c20201226_pii" title="Treasury stock, shares"><ix:nonFraction name="us-gaap:TreasuryStockShares" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,564,155</ix:nonFraction></span> and <span id="xdx_90A_eus-gaap--TreasuryStockShares_c20191228_pii" title="Treasury stock, shares"><ix:nonFraction name="us-gaap:TreasuryStockShares" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">4,513,256</ix:nonFraction></span> shares in 2020 and 2019, at cost)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:TreasuryStockValue" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,793,946</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:TreasuryStockValue" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">17,238,669</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr id="xdx_40A_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_i02I_pp0p0_maSEzufG_zhY4xDXQGPa4" style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,484,434</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,757,184</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_403_eus-gaap--RetainedEarningsAccumulatedDeficit_i02I_pp0p0_maSEzufG_z4SDIrsOZ8ye" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Accumulated deficit</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">305,648,025</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">301,236,913</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr id="xdx_40F_eus-gaap--StockholdersEquity_i02TI_pp0p0_mtSEzufG_maSEIPAzTDq_zUpd7kwmA2A9" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left">Total Kopin Corporation stockholders&#8217; equity</td><td style="font-weight: bold">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">See
Accompanying Notes to Consolidated Financial Statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 44; Value: 42 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span id="f_003"></span><span style="font: 10pt Times New Roman, Times, Serif"><b>KOPIN
CORPORATION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CONSOLIDATED
STATEMENTS OF OPERATIONS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

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<tr style="display: none; vertical-align: bottom">
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<tr id="xdx_409_eus-gaap--OperatingExpenses_i01T_pp0p0_mtOEzY2Q_msOILzHfC_zaGnW9HURTNl" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_405_eus-gaap--OperatingIncomeLoss_iT_pp0p0_mtOILzHfC_maILFCOzXb2_zSaW0RUN01C5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_40F_eus-gaap--NonoperatingIncomeExpenseAbstract_iB" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Non-operating income (expense), net:</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40C_eus-gaap--InterestIncomeOperating_i01_pp0p0_maNIEzcHq_zHK5DhBbD945" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Interest income</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:InterestIncomeOperating" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">132,642</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
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<tr id="xdx_401_eus-gaap--OtherNonoperatingIncomeExpense_i01_pp0p0_maNIEzcHq_zMl2G3x1F5Qf" style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:OtherNonoperatingIncomeExpense" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">35,463</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
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<tr id="xdx_405_eus-gaap--ForeignCurrencyTransactionGainLossRealized_i01_pp0p0_maNIEzcHq_z89mU8U07nGi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_40F_eus-gaap--GainLossOnInvestments_i01_pp0p0_maNIEzcHq_zIZYq9kOPCSc" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">(Loss) gain on investments</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:GainLossOnInvestments" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,858,453</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:GainLossOnInvestments" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,849,816</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_40F_eus-gaap--NonoperatingIncomeExpense_i01T_pp0p0_mtNIEzcHq_maILFCOzXb2_zhBOIeIsKkYi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Total non-operating income (expense)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">2,886,560</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,514,235</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_400_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_iT_pp0p0_mtILFCOzXb2_maPLz7xt_zpKe0hwLqxi8" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Loss before provision for income taxes and net loss (income) of noncontrolling interest</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,401,925</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">29,266,222</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">34,452,492</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr id="xdx_400_eus-gaap--IncomeTaxExpenseBenefit_iN_pp0p0_di_msPLz7xt_znRIgUEaHNki" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Tax provision</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">129,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">108,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">30,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr id="xdx_40E_eus-gaap--ProfitLoss_iT_pp0p0_mtPLz7xt_maNILz4r0_zw0lRlRZCzY1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Net loss</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,530,925</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">29,374,222</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">34,482,492</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr id="xdx_401_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_iN_pp0p0_di_msNILz4r0_zb8HW5C6bXNh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Net loss (income) attributable to the noncontrolling interest</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">119,813</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">132,030</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">51,050</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr id="xdx_406_eus-gaap--NetIncomeLoss_iT_pp0p0_mtNILz4r0_zTVjorRoTKUl" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Net loss attributable to Kopin Corporation</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,411,112</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">29,506,252</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">34,533,542</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
<tr id="xdx_40E_eus-gaap--EarningsPerShareAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Net loss per share:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40B_eus-gaap--EarningsPerShareBasicAndDiluted_i01_pii" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Basic and diluted</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasicAndDiluted" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.05</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasicAndDiluted" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.37</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasicAndDiluted" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.47</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr id="xdx_40D_eus-gaap--WeightedAverageNumberOfSharesOutstandingAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Weighted average number of common shares outstanding:</td><td>&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">See
Accompanying Notes to Consolidated Financial Statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="f_004"></span>KOPIN
CORPORATION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CONSOLIDATED
STATEMENTS OF COMPREHENSIVE LOSS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">See
Accompanying Notes to Consolidated Financial Statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span id="f_005"></span><span style="font: 10pt Times New Roman, Times, Serif"><b>KOPIN
CORPORATION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CONSOLIDATED
STATEMENTS OF STOCKHOLDERS&#8217; EQUITY</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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<tr id="xdx_433_c20171231__20181229_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iS_zrWAEAYoJTWd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 28%"><span style="font: 9pt Times New Roman, Times, Serif">Balance
    at December 30, 2017</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2017-12-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">775,720</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2017-12-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">329,917,858</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2017-12-30_us-gaap_TreasuryStockMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">17,238,669</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2017-12-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,564,779</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2017-12-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">240,256,502</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2017-12-30_custom_TotalKopinCorporationStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">76,763,186</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2017-12-30_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">616,661</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 4%; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2017-12-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">77,379,847</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_400_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures_zMXUOLg4V13a" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">Vesting
    of restricted stock</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
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<tr id="xdx_406_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_z0i5LBBh9JZh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0369">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
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<tr id="xdx_400_eus-gaap--OtherComprehensiveIncomeLossNetOfTax_zX6Hd2qBtmli" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0378">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0379">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0380">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossNetOfTax" contextRef="From2017-12-312018-12-29_custom_TotalKopinCorporationStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,010,192</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
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<tr id="xdx_400_eus-gaap--AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation_iN_pp0p0_di_zQl2fvFfRzx4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">Restricted
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98C_eus-gaap--SharesPaidForTaxWithholdingForShareBasedCompensation_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_pii" title="Restricted stock for tax withholding obligations, shares" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:SharesPaidForTaxWithholdingForShareBasedCompensation" contextRef="From2017-12-312018-12-29_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="Shares">142,972</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0390">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
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<tr id="xdx_407_eus-gaap--MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders_iN_di_zsAQHkJ0QzG4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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<tr id="xdx_40C_ecustom--NewAccountingPronouncementsOrChangeInAccountingPrincipleEffectOfAdoptionQuantification_z18YLkAxYXr1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_400_eus-gaap--StockIssuedDuringPeriodValueNewIssues_i_pp0p0" style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_40B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_i_pii" style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_40A_eus-gaap--TreasuryStockValueAcquiredCostMethod_i_pp0p0" style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_40A_eus-gaap--ProfitLoss_zALqkKcltmUj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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<tr id="xdx_433_c20171231__20181229_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iE_z6hpv5dgDpC3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">Balance
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2018-12-29_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">785,220</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2018-12-29_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">334,491,397</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2018-12-29_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,554,587</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2018-12-29_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">271,730,661</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2018-12-29" format="ixt:numdotdecimal" decimals="0" unitRef="USD">47,712,821</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_434_c20181230__20191228_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iS_zYC1AebGkSwa" style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">Balance
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_980_eus-gaap--SharesOutstanding_iS_pii_c20181230__20191228__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z3IHN2KKcAg6" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2018-12-29_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">78,522,066</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2018-12-29_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">785,220</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2018-12-29_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">334,491,397</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2018-12-29_us-gaap_TreasuryStockMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">17,238,669</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2018-12-29_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,554,587</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2018-12-29_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">271,730,661</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2018-12-29_custom_TotalKopinCorporationStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">47,861,874</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2018-12-29_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">149,053</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2018-12-29" format="ixt:numdotdecimal" decimals="0" unitRef="USD">47,712,821</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_402_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures_z8nk8wnDiz8b" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">Vesting
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_982_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures_pii_c20181230__20191228__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zgcF2GtiAFS8" title="Vesting of restricted stock, shares" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures" contextRef="From2018-12-302019-12-28_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">634,511</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures" contextRef="From2018-12-302019-12-28_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,345</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures" contextRef="From2018-12-302019-12-28_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,345</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0475">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0476">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0477">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0478">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0479">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0480">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40E_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_zYkt3lyYiSbi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">Stock-based
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif">&#8212;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0484">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2018-12-302019-12-28_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,057,400</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0486">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0487">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0488">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2018-12-302019-12-28_custom_TotalKopinCorporationStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,057,400</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0490">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,057,400</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_400_eus-gaap--OtherComprehensiveIncomeLossNetOfTax_zukR8XP1CN1j" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">Other
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif">&#8212;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0493">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0494">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0495">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossNetOfTax" contextRef="From2018-12-302019-12-28_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">202,597</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0497">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossNetOfTax" contextRef="From2018-12-302019-12-28_custom_TotalKopinCorporationStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">202,597</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0499">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossNetOfTax" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" unitRef="USD">202,597</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40D_eus-gaap--AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation_iN_pp0p0_di_zRbUMpdKYEy2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">Restricted
    stock for tax withholding obligations</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98C_eus-gaap--SharesPaidForTaxWithholdingForShareBasedCompensation_c20181230__20191228__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_pii" title="Restricted stock for tax withholding obligations, shares" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:SharesPaidForTaxWithholdingForShareBasedCompensation" contextRef="From2018-12-302019-12-28_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="Shares">86,086</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation" contextRef="From2018-12-302019-12-28_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">861</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation" contextRef="From2018-12-302019-12-28_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">44,652</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0504">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0505">&#8212;</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
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<tr id="xdx_404_eus-gaap--StockIssuedDuringPeriodValueNewIssues_znpJlDTFFhb5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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<tr id="xdx_40D_eus-gaap--ProfitLoss_zj9FBbXqTqK8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_430_c20181230__20191228_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iE_zFH1JiI5kSr3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">Balance
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2019-12-28_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">870,496</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2019-12-28_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">344,456,537</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2019-12-28_us-gaap_TreasuryStockMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">17,238,669</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2019-12-28_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,757,184</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2019-12-28_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">301,236,913</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2019-12-28_custom_TotalKopinCorporationStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">28,608,635</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2019-12-28_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">17,023</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
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<tr id="xdx_43D_c20191229__20201226_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iS_zkY54HSHAfL6" style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">Balance
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2019-12-28_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">870,496</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2019-12-28_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">344,456,537</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2019-12-28_us-gaap_TreasuryStockMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">17,238,669</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2019-12-28_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,757,184</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2019-12-28_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">301,236,913</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2019-12-28_custom_TotalKopinCorporationStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">28,608,635</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2019-12-28_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">17,023</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" unitRef="USD">28,591,612</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_401_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures_zyd22SwkdUYh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">Vesting
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    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_pii" title="Vesting of restricted stock, shares" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures" contextRef="From2019-12-292020-12-26_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,038,655</ix:nonFraction></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures" contextRef="From2019-12-292020-12-26_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,387</ix:nonFraction></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures" contextRef="From2019-12-292020-12-26_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">10,387</ix:nonFraction></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">)</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0556">&#8212;</span></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0557">&#8212;</span></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0558">&#8212;</span></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0559">&#8212;</span></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0560">&#8212;</span></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0561">&#8212;</span></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_401_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_zrT96yuiUSkg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">Stock-based
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    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif">&#8212;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0565">&#8212;</span></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2019-12-292020-12-26_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">821,122</ix:nonFraction></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0567">&#8212;</span></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0568">&#8212;</span></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0569">&#8212;</span></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2019-12-292020-12-26_custom_TotalKopinCorporationStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">821,122</ix:nonFraction></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0571">&#8212;</span></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" unitRef="USD">821,122</ix:nonFraction></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr id="xdx_40F_eus-gaap--OtherComprehensiveIncomeLossNetOfTax_zl52dCfRUnkh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">Other
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    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0574">&#8212;</span></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9pt Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0576">&#8212;</span></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 9pt Times New Roman, Times, Serif">&#160;</span></td>
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<tr id="xdx_40F_eus-gaap--AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation_iN_pp0p0_di_zxyaOo03Xx73" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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<tr id="xdx_408_eus-gaap--TreasuryStockValueAcquiredCostMethod_zw75rjse9Y37" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 9pt Times New Roman, Times, Serif">Sale
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<tr id="xdx_40C_eus-gaap--ProfitLoss_zb1KgHLS9eg9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">See
Accompanying Notes to Consolidated Financial Statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="f_006"></span><b>KOPIN
CORPORATION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CONSOLIDATED
STATEMENTS OF CASH FLOWS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_303_112_z2zQ03s4lxOa" summary="xdx: Statement - Consolidated Statements of Cash Flows" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="display: none; vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid"></td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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<tr id="xdx_400_eus-gaap--DepreciationAndAmortization_i02_pp0p0_maCF1_zreaqDqNzwi2" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_40C_eus-gaap--DeferredIncomeTaxExpenseBenefit_i02_pp0p0_maCF1_zbibyBbANoMk" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_407_ecustom--ForeignCurrencyTransactionLossesGains_i02_pp0p0_maCF1_z3KoVGY4LNp" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_407_eus-gaap--GainLossOnDispositionOfAssets_i02N_pp0p0_di_msCF1_ziajFGKClQjh" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_404_eus-gaap--AssetImpairmentCharges_i02_pp0p0_maCF1_zVuYeE08cmFj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_40F_eus-gaap--GoodwillAndIntangibleAssetImpairment_i02_pp0p0_maCF1_zM2vpOliUvM7" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_404_ecustom--IncreaseDecreaseintheAllowanceforDoubtfulAccounts_i02_pp0p0_maCF1_zbhIaslvh7tc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_40E_eus-gaap--InventoryWriteDown_i02_pp0p0_maCF1_z9XKhGlwCeUl" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_403_eus-gaap--ExtendedProductWarrantyAccrualPreexistingIncreaseDecrease_i02N_pp0p0_di_msCF1_zb523xR5Txqc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_40B_eus-gaap--IncreaseDecreaseInOperatingCapitalAbstract_i01B" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_407_eus-gaap--IncreaseDecreaseInAccountsReceivable_i02N_pp0p0_di_msCF1_zRAVZb2P5Wfb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_408_eus-gaap--IncreaseDecreaseInContractWithCustomerAsset_i02N_pp0p0_di_msCF1_zdZyWv6ZwyPj" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_40A_eus-gaap--IncreaseDecreaseInInventories_i02N_pp0p0_di_msCF1_zs9rCbwpRxvg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_402_eus-gaap--IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_i02N_pp0p0_di_msCF1_zv6PdVeRLvy6" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_40D_eus-gaap--IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_i02_pp0p0_maCF1_zfhs3n3UGPba" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_403_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_i02_pp0p0_maCF1_ztcJgx67L8ua" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_407_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01T_pp0p0_mtCF1_maCCERCzZU1_zN72UfVxkH7g" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,417,157</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
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<tr id="xdx_40E_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_40A_eus-gaap--ProceedsFromSaleOfAvailableForSaleSecuritiesDebt_i01_pp0p0_maNCPBUzBVn_zAqodNNC3UOl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_402_eus-gaap--PaymentsToAcquireAvailableForSaleSecuritiesDebt_i01N_pp0p0_di_msNCPBUzBVn_z9XTYtTRKfnh" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_404_eus-gaap--PaymentsToAcquireEquityMethodInvestments_i01N_pp0p0_di_msNCPBUzBVn_zQDG7CHGb0x" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_40C_eus-gaap--PaymentsForProceedsFromOtherInvestingActivities_i01N_pp0p0_di_msNCPBUzBVn_z4Ypi1U5EF95" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_40A_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_i01N_pp0p0_di_msNCPBUzBVn_z4B5UyWTyDp6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">542,862</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
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<tr id="xdx_407_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01T_pp0p0_mtNCPBUzBVn_maCCERCzZU1_z3A0DIcyv9Wi" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Net cash provided by investing activities</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,742,922</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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<tr id="xdx_40F_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Cash flows from financing activities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_405_eus-gaap--ProceedsFromSaleOfTreasuryStock_i01_pp0p0_maNCPBUzTZs_zQU1c9i2amkg" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left">Sale of treasury stock, net of costs</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromSaleOfTreasuryStock" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,829,462</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0748">&#8212;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0749">&#8212;</span></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40E_ecustom--SaleOfRegisteredStock_i01_pp0p0_maNCPBUzTZs_zEJ9PUenHzI" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left">Sale of registered stock, net of costs</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0751">&#8212;</span></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="KOPN:SaleOfRegisteredStock" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,038,529</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0753">&#8212;</span></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40E_eus-gaap--PaymentsRelatedToTaxWithholdingForShareBasedCompensation_i01N_pp0p0_di_msNCPBUzTZs_zYm0VBxOPIS" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left">Settlements of restricted stock for tax withholding obligations</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsRelatedToTaxWithholdingForShareBasedCompensation" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">139,926</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:PaymentsRelatedToTaxWithholdingForShareBasedCompensation" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">45,513</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:PaymentsRelatedToTaxWithholdingForShareBasedCompensation" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">208,015</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr id="xdx_40D_ecustom--DistributionToNoncontrollingInterestHolder_i01N_pp0p0_di_msNCPBUzTZs_znFd2g1I6LMl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Distribution to noncontrolling interest holder</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0759">&#8212;</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0760">&#8212;</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="KOPN:DistributionToNoncontrollingInterestHolder" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">699,105</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr id="xdx_407_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01T_pp0p0_mtNCPBUzTZs_maCCERCzZU1_zzWerwiC5Rhf" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Net cash provided by (used in) financing activities</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,689,536</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,993,016</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">907,120</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr id="xdx_40A_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_pp0p0_maCCERCzZU1_zPqExtVRhxnl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Effect of exchange rate changes on cash</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">12,802</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">6,184</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">268,223</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr id="xdx_40A_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_iT_pp0p0_mtCCERCzZU1_zYlAJjP2hCS5" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Net increase (decrease) in cash and cash equivalents</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">11,083,622</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">8,297,100</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">10,521,880</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr id="xdx_40F_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iS_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Cash and cash equivalents at beginning of year</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,029,247</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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<tr id="xdx_400_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_pp0p0" style="vertical-align: bottom; background-color: White">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">See
Accompanying Notes to Consolidated Financial Statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="f_007"></span><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:SignificantAccountingPoliciesTextBlock"><p id="xdx_806_eus-gaap--SignificantAccountingPoliciesTextBlock_zW2skCHiirTa" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>1.
<span id="xdx_82D_zY145wnOmCwf">Summary of Significant Accounting Policies</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States
of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and
disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and
expenses during the reporting period. Actual results could differ from those estimates. As used in these notes, the terms &#8220;we,&#8221;
&#8220;us,&#8221; &#8220;our,&#8221; &#8220;Kopin&#8221; and the &#8220;Company&#8221; mean Kopin Corporation and its subsidiaries,
unless the context indicates another meaning.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="KOPN:FiscalYearPolicyTextBlock"><p id="xdx_845_ecustom--FiscalYearPolicyTextBlock_z26UU6JGuMQh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_868_zv8LW6weo1dl">Fiscal
Year</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company&#8217;s fiscal year ends on the last Saturday in December. The fiscal years ended December 26, 2020, December 28, 2019,
and December 29, 2018 includes 52 weeks and are referred to as fiscal years 2020, 2019 and 2018, respectively, herein. Because
our fiscal year ends on the last Saturday of December every seven years we have a fiscal year with 53 weeks.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ConsolidationPolicyTextBlock"><p id="xdx_848_eus-gaap--ConsolidationPolicyTextBlock_zxGp0CuACmE9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86A_z7xVs86ZkA58">Principles
of Consolidation</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
consolidated financial statements include the accounts of the Kopin Corporation, its wholly owned subsidiaries and a majority
owned <span id="xdx_90E_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_pii_dp_uPure_c20201226__srt--OwnershipAxis__custom--EMDTMember_zItRymWzYJ1k" title="Subsidary percentage"><ix:nonFraction name="us-gaap:MinorityInterestOwnershipPercentageByParent" contextRef="AsOf2020-12-26_custom_EMDTMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">80</ix:nonFraction>%</span> subsidiary, eMDT America Inc. (&#8220;eMDT&#8221;), located in California (collectively the Company). Net loss attributable
to noncontrolling interest in the Company&#8217;s Consolidated Statement of Operations represents the portion of the results of
operations of which is allocated to the shareholders of the equity interests not owned by the Company. All intercompany transactions
and balances have been eliminated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:RevenueFromContractWithCustomerPolicyTextBlock"><p id="xdx_84E_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zqNGWl0dEGy7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_865_ztMcuqBoKZz8">Revenue
Recognition</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company adopted ASU No. <i>2014-09, Revenue from Contracts with Customers (Topic 606)</i> effective December 31, 2017 and applied
the modified retrospective method. The Company recognized the cumulative effect of initially applying the new revenue standard
as an adjustment to the opening balance of accumulated deficit.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Substantially
all of our product revenues are either derived from the sales of components or subassemblies for use in defense applications or
industrial headset systems. We also have development contracts for the design, manufacture and or modification of products for
the U.S. government or prime contractors for the U.S. government and for customers that expects to sell into the industrial or
consumer markets. The Company&#8217;s contracts with the U.S. government are typically subject to the Federal Acquisition Regulations
(&#8220;FAR&#8221;) and are priced based on estimated or actual costs of producing goods. The FAR provides guidance on the types
of costs that are allowable in establishing prices for goods provided under U.S. government contracts. The pricing for non-U.S.
government contracts is based on the specific negotiations with each customer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
fixed-price contracts with the U.S. government or other customers may result in revenue recognized in excess of amounts currently
billed. We disclose the excess of revenues over amounts actually billed as Contract assets and unbilled receivables on the balance
sheet. Amounts billed and due from our customers are classified as Accounts receivable on the balance sheets. In some instances,
the U.S. government retains a small portion of the contract price until completion of the contract. The portion of the payments
retained until final contract settlement is not considered a significant financing component because the intent is to protect
the customer. For contracts with the U.S. government and some commercial customers, we typically receive interim payments either
as work progresses or by achieving certain milestones or based on a schedule in the contract. We recognize a liability for these
advance payments in excess of revenue recognized and present it as Contract liabilities and billings in excess of revenue earned
on the balance sheets. The advanced payment typically is not considered a significant financing component because it is used to
meet working capital demands that can be higher in the early stages of a contract and to protect us from the other party failing
to adequately complete some or all of its obligations under the contract. For industrial and consumer purchase orders, we typically
receive payments within 30 to 60 days of shipments of the product, although for some purchase orders, we may require an advanced
payment prior to shipment of the product.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">To
determine the proper revenue recognition method for contracts with the same customer, we evaluate whether two or more contracts
should be combined and accounted for as one single contract and whether the combined or single contract should be accounted for
as more than one performance obligation. For most of our development contracts and contracts with the U.S government, the customer
contracts with us to provide a significant service of integrating a set of components into a single unit. Hence, the entire contract
is accounted for as one performance obligation. Less frequently, however, we may promise to provide distinct goods or services
within a contract in which case we separate the contract into more than one performance obligation. If a contract is separated
into more than one performance obligation, we allocate the total transaction price to each performance obligation in an amount
based on the estimated relative standalone selling prices of the promised goods or services underlying each performance obligation.
In cases where we sell standard products, the observable standalone sales are used to determine the standalone selling price.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company recognizes revenue from a contract when it has approval and commitment from both parties, the rights of the parties are
identified, payment terms are identified, the contract has commercial substance and collectability of consideration is probable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">For
certain contracts with the U.S. government, the Company recognizes revenue over time as we perform because of continuous transfer
of control to the customer and the lack of an alternative use for the product. The continuous transfer of control to the customer
is supported by liability clauses in the contract that allow the U.S. government to unilaterally terminate the contract for convenience,
pay us for costs incurred plus a reasonable profit and take control of any work in process. For contracts with commercial customers,
while the contract may have a similar liability clause, our products historically have an alternative use and thus, revenue is
recognized at a point in time.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">In
situations where control transfers over time, revenue is recognized based on the extent of progress towards completion of the
performance obligation. We generally use the cost-to-cost approach to measure the extent of progress towards completion of the
performance obligation for our contracts because we believe it best depicts the transfer of assets to the customer. Under the
cost-to-cost measure approach, the extent of progress towards completion is measured based on the ratio of costs incurred to date
to the total estimated costs at completion of the performance obligation. Revenues are recorded proportionally as costs are incurred.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Accounting
for design, development and production contracts requires judgment relative to assessing risks, estimating contract revenues and
costs, and making assumptions for schedule and technical issues. Due to the size and nature of the work required to be performed
on many of our contracts, the estimation of total revenue and cost at completion is complicated and subject to many variables.
Contract costs include material, labor and subcontracting costs, as well as an allocation of indirect costs. We have to make assumptions
regarding the number of labor hours required to complete a task, the complexity of the work to be performed, the availability
and cost of materials, and performance by our subcontractors. For contract change orders, claims or similar items, we apply judgment
in estimating the amounts and assessing the potential for realization. These amounts are only included in contract value when
they can be reliably estimated and realization is considered probable. If our estimate of total contract costs or our determination
of whether the customer agrees that a milestone is achieved is incorrect, our revenue could be overstated or understated and the
profits or loss reported could be subject to adjustment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">For
our commercial customers, the Company&#8217;s revenue is recognized when obligations under the terms of a contract with our customer
is satisfied and the Company transfers control of the products or services, which is generally upon delivery to the customer.
Revenue is recorded as the amount of consideration we expect to receive in exchange for transferring goods or providing services.
Provisions for product returns and allowances are reductions in the transaction price and are recorded in the same period as the
related revenues. We analyze historical returns, current economic trends and changes in customer demand when evaluating the adequacy
of sales returns and other allowances. Certain product sales are made to distributors under agreements allowing for a limited
right of return on unsold products. Sales to distributors are primarily made for sales to the distributors&#8217; customers and
not for stocking of inventory. Sales, value add and other taxes we collect concurrent with revenue-producing activities are excluded
from revenue.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
rights and benefits to the Company&#8217;s intellectual property are conveyed to certain customers through technology license
agreements. These agreements may include other performance obligations including the sale of product to the customer. When the
license is distinct from other obligations in the agreement, the Company treats the license and other performance obligations
as separate performance obligations. Accordingly, the license is recognized at a point in time or over time based on the standalone
selling price. The sale of materials is recognized at a point in time, which occurs with the transfer of control of the Company&#8217;s
products or services. In certain instances, the Company is entitled to sales-based royalties under license agreements. These sales-based
royalties are recognized when they are earned. Revenues from sales-based royalties under license agreements are shown under Research
and development and other revenues on the Company&#8217;s Consolidated Statements of Operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span></span></span></p>

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accordance with the new revenue standard requirements, the impact of adoption on the Company&#8217;s consolidated statement of
operations for the fiscal year 2018 was as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B1_zTBdRNQCqgnh" style="display: none">Schedule of Restated Consolidated Statement of Operations</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Cost of product revenues</td><td style="font-weight: bold">&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Net loss attributable to Kopin Corporation</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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</table>

</ix:nonNumeric><p id="xdx_8AE_zR9LFbKkZPrf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">See
Note 15. Segments and Disaggregation of Revenue for additional information regarding the disaggregation of the Company&#8217;s
revenue by major source.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 13.5pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="KOPN:ContractAssetsPolicyTextBlock"><p id="xdx_84A_ecustom--ContractAssetsPolicyTextBlock_zksp78IJYJDc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 13.5pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_866_z1LCmYMxcRFe">Contract
Assets</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">Contract
assets include unbilled amounts typically resulting from sales under contracts when the cost-to-cost method of revenue recognition
is utilized and revenue recognized from customer arrangements, including licensing, exceeds the amount billed to the customer,
and right to payment is not just subject to the passage of time. Amounts may not exceed their net realizable value. Contract assets
are generally classified as current. The Company classifies the noncurrent portion of contract assets under other assets in its
condensed consolidated balance sheets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="KOPN:ContractLiabilitiesPolicyTextBlock"><p id="xdx_844_ecustom--ContractLiabilitiesPolicyTextBlock_z8zZZm3JM3Zi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 13.5pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_863_zgfK0VUtX0g6">Contract
Liabilities</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">Contract
liabilities consist of advance payments and billings in excess of revenue recognized for the contract.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="KOPN:PerformanceObligationsPolicyTextBlock"><p id="xdx_842_ecustom--PerformanceObligationsPolicyTextBlock_zMtZBru6AvC6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 13.5pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_868_zmaGzOzpSVG9">Performance
Obligations</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span>&#160;</span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock"><p id="xdx_89F_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock_zSsAXmQdMn96" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company&#8217;s revenue recognition related to performance obligations that were satisfied at a point in time and over time were
as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BC_zs5Q3epcG3Fc" style="display: none">Schedule of Satisfaction of Performance Obligations</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2018</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98E_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20191229__20201226__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zpKg6I0O6I3g" title="Revenue percentage from products and services transferred customers" style="width: 13%; font-weight: bold; text-align: right"><ix:nonFraction name="KOPN:RevenuePercentagefromProductsandServicesTransferredCustomers" contextRef="From2019-12-292020-12-26_us-gaap_TransferredAtPointInTimeMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">34</ix:nonFraction></td><td style="width: 1%; font-weight: bold; text-align: left">%</td><td style="width: 2%">&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98A_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20191229__20201226__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_z9ktEAVZZpU9" title="Revenue percentage from products and services transferred customers" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="KOPN:RevenuePercentagefromProductsandServicesTransferredCustomers" contextRef="From2019-12-292020-12-26_us-gaap_TransferredOverTimeMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">66</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98F_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20181230__20191228__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zyalvgpFpUo2" title="Revenue percentage from products and services transferred customers" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="KOPN:RevenuePercentagefromProductsandServicesTransferredCustomers" contextRef="From2018-12-302019-12-28_us-gaap_TransferredOverTimeMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">36</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
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</table>

</ix:nonNumeric><p id="xdx_8AC_zUQh0E2h1OAe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">The
value of remaining performance obligations represents the transaction price of orders for which work has not been performed and
excludes unexercised contract options and potential orders under ordering-type contracts (e.g., indefinite-delivery, indefinite-quantity
(&#8220;IDIQ&#8221;)). As of December 26, 2020, the aggregate amount of the transaction price allocated to remaining performance
obligations was $<span id="xdx_90C_eus-gaap--RevenueRemainingPerformanceObligation_iI_pn5n6_c20201226_zjUk9PKpJYnf" title="Remaining performance obligations"><ix:nonFraction name="us-gaap:RevenueRemainingPerformanceObligation" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">25.5</ix:nonFraction></span> million, which the Company expects to recognize revenue over the next 12 months. The remaining performance
obligations represent amounts to be earned under government contracts, which are subject to cancellation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ResearchAndDevelopmentExpensePolicy"><p id="xdx_848_eus-gaap--ResearchAndDevelopmentExpensePolicy_zjQcP9Rif05b" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86E_zf1CEmPn3sK">Research
and Development Costs</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Research
and development expenses are incurred in support of internal display product development programs or programs funded by agencies
or prime contractors of the U.S. government and commercial partners. Research and development costs include staffing, purchases
of materials and laboratory supplies, circuit design costs, fabrication and packaging of experimental display products, and overhead,
and are expensed immediately.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock"><p id="xdx_847_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zSv6tnfHVbk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_864_zkv2fraXi3w6">Cash
and Cash Equivalents</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company considers all highly liquid, short-term debt instruments with original maturities of three months or less to be cash equivalents.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:MarketableSecuritiesPolicy"><p id="xdx_848_eus-gaap--MarketableSecuritiesPolicy_zgKu755IaFi2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_861_z3Hl5rXavUW6">Marketable
Debt Securities</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Marketable
debt securities consist primarily of commercial paper, medium-term corporate notes, and U.S. government and agency backed securities.
The Company classifies these marketable debt securities as available-for-sale at fair value in &#8220;Marketable debt securities,
at fair value&#8221;. The Company records the amortization of premium and accretion of discounts on marketable debt securities
in the results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company uses the specific identification method as a basis for determining cost and calculating realized gains and losses with
respect to marketable debt securities. The gross gains and losses realized related to sales and maturities of marketable debt
securities were not material during the fiscal years ended 2020, 2019 and 2018.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:FairValueOfFinancialInstrumentsPolicy"><p id="xdx_848_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zptCLsyWxdy4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_866_zk7MyzbiWW8k">Fair
Value of Financial Instruments</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Financial
instruments consist of marketable debt securities, accounts receivable and certain current liabilities. These assets (excluding
marketable securities which are recorded at fair value) and liabilities are carried at cost, which approximates fair value.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:InventoryPolicyTextBlock"><p id="xdx_844_eus-gaap--InventoryPolicyTextBlock_zrHsjaYleoI8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_861_z9vxhYm8CPX4">Inventory</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Inventories
are stated at standard cost adjusted to approximate the lower of cost (first-in, first-out method) or net realizable value. The
Company adjusts inventory carrying value for the estimated difference between the cost of inventory and the estimated net realizable
value based upon assumptions about future demand and market conditions. The Company fully reserves for inventories and non-cancellable
purchase orders for inventory deemed obsolete. The Company performs periodic reviews of inventory items to identify excess inventories
on hand by comparing on-hand balances to anticipated usage using recent historical activity as well as anticipated or forecasted
demand. If estimates of customer demand diminish further or market conditions become less favorable than those projected by the
Company, additional inventory adjustments may be required. Inventory write-downs are inherently difficult to assess and dependent
on market conditions. At the point of a loss recognition, a new, lower cost basis for that inventory is established, and subsequent
changes in facts and circumstances do not result in the restoration or increase in that newly established basis.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span></span></span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ScheduleOfInventoryCurrentTableTextBlock"><p id="xdx_89E_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zOPY90210mpj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Inventory
consists of the following at December 26, 2020 and December 28, 2019:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B8_zrBem5kGE1o9" style="display: none">Schedule of Inventory</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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<tr id="xdx_40E_eus-gaap--InventoryRawMaterials_iI_pp0p0_maINz5PK_zJqULGYT3h8i" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:InventoryRawMaterials" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,630,156</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_406_eus-gaap--InventoryWorkInProcess_iI_pp0p0_maINz5PK_zHMlEHlsO2R1" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_408_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maINz5PK_zwFxiiDW3wzi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_403_eus-gaap--InventoryNet_iTI_pp0p0_mtINz5PK_zWg0FGEKvuR4" style="vertical-align: bottom; background-color: White">
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</ix:nonNumeric><p id="xdx_8A4_zMNpYKpA2ft2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"></p>

<ix:exclude><!-- Field: Page; Sequence: 52; Value: 42 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:PropertyPlantAndEquipmentPolicyTextBlock"><p id="xdx_842_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zzxbVPKqBIze" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86D_zMN0uE56ge67">Property,
Plant and Equipment</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Property,
plant and equipment are recorded at cost. Depreciation and amortization are provided using the straight-line method over the estimated
useful lives of the assets, generally <span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20191229__20201226__srt--RangeAxis__srt--MinimumMember_zBszzgqtcNei" title="Property, plant and equipment estimated lives"><ix:nonNumeric contextRef="From2019-12-292020-12-26_srt_MinimumMember" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">3</ix:nonNumeric></span> to <span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20191229__20201226__srt--RangeAxis__srt--MaximumMember_zToC8WE101Xf" title="Property, plant and equipment estimated lives"><ix:nonNumeric contextRef="From2019-12-292020-12-26_srt_MaximumMember" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">10</ix:nonNumeric></span> years. Leasehold improvements and leased equipment are amortized over the shorter
of the term of the lease or the useful life of the improvement or equipment. As discussed below, obligations for asset retirement
are accrued at the time property, plant and equipment is initially purchased or as such obligations are generated from use.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="KOPN:RecognitionAndMeasurementOfFinancialAssetsAndLiabilitiesPolicyTextBlock"><p id="xdx_84C_ecustom--RecognitionAndMeasurementOfFinancialAssetsAndLiabilitiesPolicyTextBlock_zyMBL08vcWv3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_864_zbY3bZKZXKw1">Recognition
and Measurement of Financial Assets and Liabilities</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
periodically make equity investments in private companies, accounted for as an equity investment, whose values are difficult to
determine. The Company uses the measurement alternative for equity investments without readily determinable fair values which
is often referred to as cost method investments. When assessing investments in private companies for impairment, we consider such
factors as, among other things, the share price from the investee&#8217;s latest financing round, the performance of the investee
in relation to its own operating targets and its business plan, the investee&#8217;s revenue and cost trends, the liquidity and
cash position, including its cash burn rate and market acceptance of the investee&#8217;s products and services. Because these
are private companies which we do not control we may not be able to obtain all of the information we would want in order to make
a complete assessment of the investment on a timely basis. Accordingly, our estimates may be revised if other information becomes
available at a later date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:StandardProductWarrantyPolicy"><p id="xdx_845_eus-gaap--StandardProductWarrantyPolicy_z2Dao9jxeTLj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86C_zmlMydcVcx76">Product
Warranty</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company generally sells products with a limited warranty of product quality and a limited indemnification of customers against
intellectual property infringement claims related to the Company&#8217;s products. The Company accrues for known warranty and
indemnification issues if a loss is probable and can be reasonably estimated and accrues for estimated incurred but unidentified
issues based on historical activity. Accrued warranty costs and warranty claims are not material in the periods presented.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ExtendedProductWarrantyPolicy"><p id="xdx_849_eus-gaap--ExtendedProductWarrantyPolicy_ziIg68HD7rwf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86A_z7R5D5BZbRp7">Extended
Warranties</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company recognizes revenue from an extended warranty on the straight-line method over the life of the extended warranty, which
is typically 12 to 18 months beyond the standard 12 month warranty. The Company classifies the current portion of extended warranties
under contract liabilities and billings in excess of revenue earned and the noncurrent portion of extended warranties under contract
liabilities, noncurrent in its consolidated balance sheets. The Company currently has approximately less than $<span id="xdx_90A_eus-gaap--ContractWithCustomerLiability_iI_c20201226__srt--RangeAxis__srt--MaximumMember_zNXT7RbeHnW5" title="Contract liabilities"><ix:nonFraction name="us-gaap:ContractWithCustomerLiability" contextRef="AsOf2020-12-26_srt_MaximumMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,000</ix:nonFraction></span> of contract
liabilities related to extended warranties at December 26, 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:AssetRetirementObligationsPolicy"><p id="xdx_848_eus-gaap--AssetRetirementObligationsPolicy_zRncYOi8JRH7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_861_zwd7edbhOdzb">Asset
Retirement Obligations</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ScheduleOfAssetRetirementObligationsTableTextBlock"><p id="xdx_89E_eus-gaap--ScheduleOfAssetRetirementObligationsTableTextBlock_zPgfjUHbGbSe" style="font: normal 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company recorded asset retirement obligations (&#8220;ARO&#8221;) liabilities of $<span id="xdx_90F_ecustom--AssetRetirementObligations_iI_c20201226_zJzzOUgFpKb3" title="Asset retirement obligation"><span id="xdx_90F_ecustom--AssetRetirementObligations_iI_c20191228_zf1nirULdEuc" title="Asset retirement obligation">0.3</span></span> million at December 26, 2020 and December
28, 2019. This represents the legal obligations associated with retirement of the Company&#8217;s assets when the timing and/or
method of settling the obligation are conditional on a future event that may or may not be within the control of the Company.
Changes in ARO liabilities for fiscal years 2020 and 2019 are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BE_zX8Qp8RPWPVl" style="display: none">Schedule of Changes in Asset Retirement Obligations</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
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<tr id="xdx_409_eus-gaap--AssetRetirementObligation_iS_pp0p0_zDfB4MeQ3g4e" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_405_eus-gaap--AssetRetirementObligationPeriodIncreaseDecrease_zwgY4HAHLvt6" style="vertical-align: bottom; background-color: White">
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</ix:nonNumeric><p id="xdx_8AB_zI743Kkwkr6b" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i></i></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:IncomeTaxPolicyTextBlock"><p id="xdx_84D_eus-gaap--IncomeTaxPolicyTextBlock_z43QlA76vtk9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86B_zUdFIrleU1Lj">Income
Taxes</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
consolidated financial statements reflect provisions for federal, state, local and foreign income taxes. The Company recognizes
deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement
carrying amounts of existing assets and liabilities and their respective tax basis, as well as operating loss and tax credit carryforwards.
The Company measures deferred tax assets and liabilities using enacted tax rates expected to apply to taxable income in the years
in which those temporary differences and carryforwards are expected to be recovered or settled. The effect on deferred tax assets
and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company provides
valuation allowances if, based on the weight of available evidence, it is more likely than not that some or all of the deferred
tax assets will not be realized.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
2017 Act imposes a U.S. tax on global intangible low taxed income (&#8220;GILTI&#8221;) that is earned by certain foreign affiliates
owned by a U.S. shareholder. The Company has made a policy election to treat future taxes related to GILTI as a current period
expense in the reporting period in which the tax is incurred.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock"><p id="xdx_84A_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zRYtAIhTQGUd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_863_zJM2SNDMpVja">Foreign
Currency</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Assets
and liabilities of non-U.S. operations where the functional currency is other than the U.S. dollar are translated from the functional
currency into U.S. dollars at year end exchange rates, and revenues and expenses are translated at average rates prevailing during
the year. Resulting translation adjustments are accumulated as part of accumulated other comprehensive income. Transaction gains
or losses are recognized in income or loss in the period in which they occur.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:EarningsPerSharePolicyTextBlock"><p id="xdx_84B_eus-gaap--EarningsPerSharePolicyTextBlock_zEjnGhmHspl1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_866_zJIXB9lUrXyc">Net
Loss Per Share</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Basic
net loss per share is computed using the weighted-average number of shares of common stock outstanding during the period less
any unvested restricted shares. Diluted net loss per share is calculated using weighted-average shares outstanding and contingently
issuable shares, less weighted-average shares reacquired during the period. The net outstanding shares are adjusted for the dilutive
effect of shares issuable upon the assumed conversion of the Company&#8217;s common stock equivalents, which consist of outstanding
stock options and unvested restricted stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock"><p id="xdx_890_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zCn5PYKeuy3a" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
following were not included in weighted-average common shares outstanding-diluted because they are anti-dilutive:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BF_zDcbMt9KFdF4" style="display: none">Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49D_20191229__20201226_znrlBHDbYbkk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49B_20181230__20191228_z4DYSphqpPV6" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49E_20171231__20181229_zGJoXt9HP4d4" style="border-bottom: Black 1.5pt solid; text-align: center">2018</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
<tr id="xdx_40C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pii_zYxJ3hItufg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 49%; text-align: justify; padding-bottom: 1.5pt">Nonvested restricted common stock</td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 13%; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,051,874</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
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</table>

</ix:nonNumeric><p id="xdx_8AA_zUGH1eJjXA6b" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ConcentrationRiskCreditRisk"><p id="xdx_845_eus-gaap--ConcentrationRiskCreditRisk_zLxicWozJ8vi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86C_zhqFMy8do0Sd">Concentration
of Credit Risk</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Financial
instruments that potentially subject the Company to concentration of credit risk other than marketable securities consist principally
of trade accounts receivable. Trade receivables are primarily derived from sales to manufacturers of consumer electronic devices
and wireless components or defense applications. The Company sells its products to customers worldwide and generally does not
require collateral. The Company maintains a reserve for potential credit losses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company primarily invests its excess cash in government backed and corporate debt securities that management believes to be of
high credit worthiness, which bear lower levels of relative credit risk. The Company relies on rating agencies to ascertain the
credit worthiness of its marketable securities and, where applicable, guarantees made by the Federal Deposit Insurance Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="KOPN:OtherthantemporaryImpairmentsPolicyTextBlock"><p id="xdx_847_ecustom--OtherthantemporaryImpairmentsPolicyTextBlock_zY4ZHdYN6Ubh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_862_zjTdgTpGTiS4">Other-than-Temporary
Impairments</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company conducts a review of its marketable debt securities on a quarterly basis for the presence of other-than-temporary impairment
(&#8220;OTTI&#8221;). The Company assesses whether OTTI is present when the fair value of a debt security is less than its amortized
cost basis at the balance sheet date. Under these circumstances OTTI is considered to have occurred (1) if the Company intends
to sell the security before recovery of its amortized cost basis; (2) if it is &#8220;more likely than not&#8221; the Company
will be required to sell the security before recovery of its amortized cost basis; or (3) the present value of expected cash flows
is not sufficient to recover the entire amortized cost basis.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"></p>

<ix:exclude><!-- Field: Page; Sequence: 54; Value: 42 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company further estimates the amount of OTTI resulting from a decline in the creditworthiness of the issuer (credit-related OTTI)
and the amount of non credit-related OTTI. Non credit-related OTTI can be caused by such factors as market illiquidity. Credit-related
OTTI is recognized in earnings while non credit-related OTTI on securities not expected to be sold is recognized in other comprehensive
income (loss). The Company record a gain of approximately $<span id="xdx_90E_ecustom--GainInReversalOfOtherthantemporaryImpairment_pn5n6_c20191229__20201226_z1vkCIbkIXcg" title="Gain in reversal of other-than-temporary impairment"><ix:nonFraction name="KOPN:GainInReversalOfOtherthantemporaryImpairment" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.2</ix:nonFraction></span> million in fiscal year 2020 from the reversal of an OTTI previously
recorded. The Company did not record any OTTI for the fiscal years 2020, 2019 and 2018.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy"><p id="xdx_848_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zrZxyL22XxN2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_865_zPNYUWl00fae">Stock-Based
Compensation</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
fair value of nonvested restricted common stock awards is generally the quoted price of the Company&#8217;s equity shares on the
date of grant. The nonvested restricted common stock awards require the employee to fulfill certain obligations, including remaining
employed by the Company for periods ranging from <span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dtxL_c20191229__20201226__srt--RangeAxis__srt--MinimumMember_zwzHvjDT5gh5" title="Vesting period::XDX::P1Y"><span style="-sec-ix-hidden: xdx2ixbrl0924">one</span></span> to <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dtxL_c20191229__20201226__srt--RangeAxis__srt--MaximumMember_zu9Ry5pggHF5" title="Vesting period::XDX::P5Y"><span style="-sec-ix-hidden: xdx2ixbrl0926">five</span></span> years (the vesting period) and in certain cases also require meeting
either performance criteria or market condition. The performance criteria primarily consist of the achievement of established
milestones. For nonvested restricted common stock awards which solely require the recipient to remain employed with the Company,
the stock compensation expense is amortized over the anticipated service period. For nonvested restricted common stock awards
which require the achievement of performance criteria, the Company reviews the probability of achieving the performance goals
on a periodic basis. If the Company determines that it is probable that the performance criteria will be achieved, the amount
of compensation cost derived for the performance goal is amortized over the service period. If the performance criteria are not
met, no compensation cost is recognized, and any previously recognized compensation cost is reversed. The Company recognizes compensation
costs on a straight-line basis over the requisite service period for time vested awards.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
value of restricted stock grants that vest based on market conditions is computed on the date of grant using the Monte Carlo model.
The fair value of stock option awards is estimated on the date of grant using the Black-Scholes-Merton option-pricing model. There
were <span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pii_do_c20191229__20201226_z07Jd1q5bOUl" title="Stock options granted"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pii_do_c20181230__20191228_zFppFx6ZOoF2" title="Stock options granted"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pii_do_c20171231__20181229_zUPu9ueqfgR4" title="Stock options granted"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" contextRef="From2019-12-29to2020-12-26" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" contextRef="From2018-12-302019-12-28" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" contextRef="From2017-12-312018-12-29" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares">no</ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span> stock options granted in fiscal years 2020, 2019 or 2018.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ComprehensiveIncomePolicyPolicyTextBlock"><p id="xdx_847_eus-gaap--ComprehensiveIncomePolicyPolicyTextBlock_zk8V7bXVAwP5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_867_z8SCmXOKRWHj">Comprehensive
Loss</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Comprehensive
loss is the total of net (loss) income and all other non-owner changes in equity including such items as unrealized holding (losses)
gains on marketable equity and debt securities classified as available-for-sale and foreign currency translation adjustments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock"><p id="xdx_899_eus-gaap--ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock_zw1xRLEUNVLh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
components of accumulated other comprehensive income are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B3_zC4RjPDFbEo1" style="display: none">Schedule of Accumulated Other Comprehensive Income</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Cumulative Translation Adjustment</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Unrealized holding (loss) gain on marketable securities</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Reclassifications of gain (loss) of marketable securities in net loss</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Accumulated Other Comprehensive Income</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 35%; text-align: justify">Balance as of December 30, 2017</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zuHiFgMaZwHk" title="Beginning balance" style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2017-12-30_us-gaap_AccumulatedTranslationAdjustmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,231,706</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_z5o0dN67boEa" title="Beginning balance" style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2017-12-30_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">387,733</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_z7s5pI6OQofl" title="Beginning balance" style="width: 13%; text-align: right">(<ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2017-12-30_us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">54,660</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229_zMjfTA2hZj9d" title="Beginning balance" style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2017-12-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,564,779</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1.5pt">Changes during year</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zqHL1bpwL9Uf" title="Changes during year, before reclassifications" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:OciBeforeReclassificationsNetOfTaxAttributableToParent" contextRef="From2017-12-312018-12-29_us-gaap_AccumulatedTranslationAdjustmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,794,768</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_pp0p0" title="Changes during year, before reclassifications" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:OciBeforeReclassificationsNetOfTaxAttributableToParent" contextRef="From2017-12-312018-12-29_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">264,949</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent_pp0p0_c20171231__20181229__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zOhqWa4QwS68" title="Changes during year, reclassifications" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent" contextRef="From2017-12-312018-12-29_us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">49,525</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent_c20171231__20181229_pp0p0" title="Changes during year" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">2,010,192</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Balance as of December 29, 2018</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zVGuP1GswVIa" title="Beginning balance" style="text-align: right"><ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2018-12-29_us-gaap_AccumulatedTranslationAdjustmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,436,938</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_zt3PMp6QtLae" title="Beginning balance" style="text-align: right"><ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2018-12-29_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">122,784</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zznm061xnKX" title="Beginning balance" style="text-align: right">(<ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2018-12-29_us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">5,135</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229_zz3twM4g2Dr2" title="Beginning balance" style="text-align: right"><ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,554,587</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1.5pt">Changes during year</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20181230__20191228__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_pp0p0" title="Changes during year, before reclassifications" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:OciBeforeReclassificationsNetOfTaxAttributableToParent" contextRef="From2018-12-302019-12-28_us-gaap_AccumulatedTranslationAdjustmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">206,580</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20181230__20191228__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_pp0p0" title="Changes during year, before reclassifications" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OciBeforeReclassificationsNetOfTaxAttributableToParent" contextRef="From2018-12-302019-12-28_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">446,533</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent_pp0p0_c20181230__20191228__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_znWsOeDOG5Ol" title="Changes during year, reclassifications" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent" contextRef="From2018-12-302019-12-28_us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">37,356</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent_c20181230__20191228_pp0p0" title="Changes during year" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">202,597</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Balance as of December 28, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zdGXK24LB5t4" title="Beginning balance" style="text-align: right"><ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2019-12-28_us-gaap_AccumulatedTranslationAdjustmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,230,358</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_zCGOConAkSNb" title="Beginning balance" style="text-align: right"><ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2019-12-28_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">569,317</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zSm86RrhfA8b" title="Beginning balance" style="text-align: right">(<ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2019-12-28_us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">42,491</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226_zEJAGDSq6xLj" title="Beginning balance" style="text-align: right"><ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,757,184</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt">Changes during year</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_pp0p0" title="Changes during year, before reclassifications" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:OciBeforeReclassificationsNetOfTaxAttributableToParent" contextRef="From2019-12-292020-12-26_us-gaap_AccumulatedTranslationAdjustmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">67,852</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_pp0p0" title="Changes during year, before reclassifications" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:OciBeforeReclassificationsNetOfTaxAttributableToParent" contextRef="From2019-12-292020-12-26_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">183,870</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent_pp0p0_c20191229__20201226__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zVbUHhiEeZ68" title="Changes during year, reclassifications" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent" contextRef="From2019-12-292020-12-26_us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">21,028</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent_c20191229__20201226_pp0p0" title="Changes during year" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">272,750</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Balance as of December 26, 2020</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
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</table>

</ix:nonNumeric><p id="xdx_8A8_znqiOy7u26S3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock"><p id="xdx_84F_eus-gaap--GoodwillAndIntangibleAssetsPolicyTextBlock_zb1dRff0Fxb1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86F_zr9Ug5bwiqA">Goodwill</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
account for goodwill in accordance with ASC Topic 350. Under ASC Topic 350, goodwill is considered to have an indefinite life,
and is carried at cost. Goodwill is not amortized, but is subject to an annual impairment test, as well as between annual tests
when events or circumstances indicate that the carrying value may not be recoverable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 55; Value: 42 -->
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    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company&#8217;s policy is to perform impairment tests of goodwill at its reporting unit level when applicable. The goodwill valuations
that are utilized to test these assets for impairment depend on a number of significant estimates and assumptions, including macroeconomic
conditions, overall growth rates, competitive activities, cost containment, Company business plans and the discount rate applied
to cash flows. As of December 26, 2020 and December 28, 2019, the ending balance of goodwill was <span id="xdx_902_eus-gaap--Goodwill_iI_dxL_c20201226_z17NXozc8E5g" title="Goodwill::XDX::0"><span id="xdx_903_eus-gaap--Goodwill_iI_dxL_c20191228_zRaoHLVkq2Wa" title="Goodwill::XDX::0"><span style="-sec-ix-hidden: xdx2ixbrl0996"><span style="-sec-ix-hidden: xdx2ixbrl0998">zero</span></span></span></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock"><p id="xdx_84F_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zzf6DjDuACCc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_868_z580L5pyIQHa">Impairment
of Long-Lived Assets</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company periodically reviews the carrying value of its long-lived assets to determine if facts and circumstances suggest that
they may be impaired or that the amortization or depreciation period may need to be changed. The carrying value of a long-lived
asset is considered impaired when the anticipated identifiable undiscounted cash flows from such asset are less than its carrying
value. For assets that are to be held and used, impairment is measured based upon the amount by which the carrying amount of the
asset exceeds its fair value.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:LesseeLeasesPolicyTextBlock"><p id="xdx_84F_eus-gaap--LesseeLeasesPolicyTextBlock_z59HkGodQjg5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_865_zuqRAlm6Uf5g">Leases</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Effective
December 30, 2018 (the first day of fiscal year 2019), the Company adopted the requirements of the new lease standard Accounting
Standards Update (&#8220;ASU&#8221;) <i>2016-02, Leases (Topic 842)</i> using the modified retrospective approach, applying the
new lease requirements at the beginning of fiscal year 2019. In addition, the Company elected the package of practical expedients
permitted under the transition guidance within the new standard, which, among other things, allows it to carry forward the historical
lease classification. The Company did not elect the practical expedient to use hindsight in determining the lease term and in
assessing impairment of right-of-use assets. The adoption of the standard resulted in the recognition of operating lease right-of-use
assets of $<span id="xdx_904_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pn5n6_c20181231_zNnEGnYu5s63" title="Operating Lease Right-of-use Assets"><ix:nonFraction name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="AsOf2018-12-31" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">3.7</ix:nonFraction></span> million and operating lease liabilities of $<span id="xdx_901_eus-gaap--OperatingLeaseLiability_iI_pn5n6_c20181231_zVxTgQXfJMub" title="Operating Lease Liabilities"><ix:nonFraction name="us-gaap:OperatingLeaseLiability" contextRef="AsOf2018-12-31" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">3.8</ix:nonFraction></span> million, of which $<span id="xdx_90F_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pn5n6_c20181231_zw4QOGULGdL4" title="Lease liability current"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="AsOf2018-12-31" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">1.0</ix:nonFraction></span> million was classified as current at the
beginning of fiscal year 2019. The standard had no material impact on the Company&#8217;s results of operations or cash flows
and there was no cumulative impact on accumulated deficit as of December 30, 2018. In addition, new disclosures are provided to
enable readers to assess the amount, timing and uncertainty of cash flows arising from leases.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company determines if an arrangement is a lease or contains an embedded lease at inception. For lease arrangements with both lease
and non-lease components (e.g., common-area maintenance costs), the Company accounts for the non-lease components separately.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">All
of the Company&#8217;s leases are operating leases. Operating lease right-of-use assets and operating lease liabilities are recognized
based on the present value of future lease payments over the lease term at the commencement date. The operating lease right-of-use
assets also includes any initial direct costs and any lease payments made at or before the commencement date and is reduced for
any unrestricted incentives received at or before the commencement date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">For
the majority of the Company&#8217;s leases, the discount rate used to determine the present value of the lease payments is the
Company&#8217;s incremental borrowing rate at the lease commencement date, as the implicit rate is not readily determinable. The
discount rate represents a risk-adjusted rate on a secured basis and is the rate at which the Company would borrow funds to satisfy
the scheduled lease liability payment streams commensurate with the lease term. For new or renewed leases starting in 2019, the
discount rate is determined using available data at lease commencement and based on the lease term including any reasonably certain
renewal periods.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">Some
of the Company&#8217;s leases include options to extend or terminate the lease. The Company includes these options in the recognition
of the Company&#8217;s ROU assets and lease liabilities when it is reasonably certain that the Company will exercise the option.
In most cases, the Company has concluded that renewal and early termination options are not reasonably certain of being exercised
by the Company (and thus not included in our ROU asset and lease liability) unless there is an economic, financial or business
reason to do so. None of our leases include variable lease-related payments, such as escalation clauses based on the consumer
price index (&#8220;CPI&#8221;) rates or residual guarantees.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 56; Value: 42 -->
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    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock"><p id="xdx_846_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zLtJS8yglpU6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_860_zXGL9KuSPWLe">Recently
Issued Accounting Pronouncements</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">In
June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial
Instruments. The amendments in ASU 2016-13 will provide more decision-useful information about the expected credit losses on financial
instruments and other commitments to extend credit held by a reporting entity at each reporting date. The ASU is effective for
annual reporting periods beginning after December 15, 2019, including interim periods within that year. Following the release
of ASU 2019-10 in November 2019, the new effective date, as long as the Company remains a smaller reporting company, would be
annual reporting periods beginning after December 15, 2022. The Company is currently evaluating the impact, if any, the adoption
of ASU 2016-13 may have on its consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">In
December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. The amendments
in ASU 2019-12 provide for simplified accounting to several income tax situations and removal of certain accounting exceptions.
The ASU is effective for annual reporting periods beginning after December 15, 2020, including interim periods within those periods.
The Company does not expect the impact of the adoption of ASU 2019-12 to be material to its consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric></ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock"><p id="xdx_80A_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zkIWB9Z2Azv2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>2.
<span id="xdx_821_zOrtdEJR7Wi2">Property, Plant and Equipment</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:PropertyPlantAndEquipmentTextBlock"><p id="xdx_89A_eus-gaap--PropertyPlantAndEquipmentTextBlock_zyhzV0HR21pd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Property,
plant and equipment consisted of the following at December 26, 2020 and December 28, 2019:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BD_zgd7WyEzmVUf" style="display: none">Schedule of Property Plant and Equipment</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center">Useful Life</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 38%">Equipment</td><td style="width: 2%">&#160;</td>
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    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentGross_c20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_pp0p0" title="Property, plant and equipment, gross" style="width: 16%; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-12-26_us-gaap_EquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">15,031,726</ix:nonFraction></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_c20191228__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_pp0p0" title="Property, plant and equipment, gross" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2019-12-28_us-gaap_EquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">16,344,040</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Leasehold improvements&#8239;&#8239;</td><td>&#160;</td>
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    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_c20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_pp0p0" title="Property, plant and equipment, gross" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-12-26_us-gaap_LeaseholdImprovementsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,574,103</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Furniture and fixtures</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
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    <td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20191228__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AssetUnderConstructionMember_pp0p0" title="Property, plant and equipment, gross" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1038">&#8212;</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Accumulated depreciation and amortization</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Property, plant and equipment, net</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentNet_c20201226_pp0p0" title="Property, plant and equipment, net" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,626,930</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentNet_c20191228_pp0p0" title="Property, plant and equipment, net" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,473,341</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

</ix:nonNumeric><p id="xdx_8A8_z928BJ2XqSkh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Depreciation
expense for the fiscal years 2020, 2019 and 2018 was approximately $<span id="xdx_907_eus-gaap--Depreciation_pn5n6_c20191229__20201226_zkz7BVDTci6e" title="Depreciation expense"><ix:nonFraction name="us-gaap:Depreciation" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.7</ix:nonFraction></span> million, $<span id="xdx_90B_eus-gaap--Depreciation_pn5n6_c20181230__20191228_zBkvVsS9zy14" title="Depreciation expense"><ix:nonFraction name="us-gaap:Depreciation" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.8</ix:nonFraction></span> million and $<span id="xdx_901_eus-gaap--Depreciation_pn5n6_c20171231__20181229_zCKKYOxw8ut8" title="Depreciation expense"><ix:nonFraction name="us-gaap:Depreciation" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">1.0</ix:nonFraction></span> million, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">During
the fiscal year 2018, the Company recorded asset impairment charges of $<span id="xdx_900_eus-gaap--AssetImpairmentCharges_pn5n6_c20171231__20181229_zzYxq08Oona" title="Asset impairment charges"><ix:nonFraction name="us-gaap:AssetImpairmentCharges" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">2.5</ix:nonFraction></span> million associated with equipment that either is not
currently being utilized or will not be utilized for its remaining useful life and is not recoverable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:LeasesOfLesseeDisclosureTextBlock"><p id="xdx_801_eus-gaap--LeasesOfLesseeDisclosureTextBlock_z1YQRinsuluf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>3.
<span id="xdx_820_ziTmtap0lQ0a">Leases</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company enters into operating leases primarily for manufacturing, engineering, research, administration and sales facilities,
and information technology (&#8220;IT&#8221;) equipment. At December 26, 2020 and December 28, 2019, the Company did not have
any finance leases. Almost all of our future lease commitments, and related lease liability, relate to the Company&#8217;s facility
leases. Some of the Company&#8217;s leases include options to extend or terminate the lease.</span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:LeaseCostTableTextBlock"><p id="xdx_896_eus-gaap--LeaseCostTableTextBlock_zj25Xbu6ZZ2j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8B6_zSb1dkxrHHrd" style="display: none">Schedule of Lease Expense</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_497_20191229__20201226_zBanbvwayrGj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr id="xdx_403_eus-gaap--OperatingLeaseCost_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 80%; text-align: left; padding-bottom: 1.5pt">Operating lease cost</td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseCost" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,155,967</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
</table>
</ix:nonNumeric><p id="xdx_8AB_zbDKCZQYlnU3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 57; Value: 42 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->57<!-- Field: /Sequence --></td></tr></table></div>
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    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock"><p id="xdx_89C_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_z3dRBDBsBKe1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">At
December 26, 2020, the Company&#8217;s future lease payments under non-cancellable leases were as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span><span id="xdx_8BF_zPGpLweVtw72" style="display: none">Schedule of Future Lease Payment Under Non-cancellable Lease</span></span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_491_20201226_zXz2Xg4h0idi" style="font-weight: bold; text-align: right">2020</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maLOLLPzloV_zMys8TmcCQL9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 80%; text-align: justify">2021</td><td style="width: 2%; font-weight: bold">&#160;</td>
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<tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPzloV_znZcskpJi1m2" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">2022</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">657,084</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPzloV_z8kQxEtU3uRl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">2023</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">201,333</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
<tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pp0p0_mtLOLLPzloV_zrgFZfVVSqT9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total future lease payments</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,924,296</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zKoYyFdvLvU9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Less imputed interest</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">115,546</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_405_ecustom--OperatingLeaseLiability1_iTI_pp0p0_zmc3Bxixso4g" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><ix:nonFraction name="KOPN:OperatingLeaseLiability1" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,808,750</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
</table>

</ix:nonNumeric><p id="xdx_8A5_zTZq42k3HgB8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="KOPN:ScheduleOfSupplementalInformationRelatedToLeasesTableTextBlock"><p id="xdx_89B_ecustom--ScheduleOfSupplementalInformationRelatedToLeasesTableTextBlock_z3EZrpyKFf96" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Supplemental
cash flow information related to leases was as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B6_zwKkDLkPoOXd" style="display: none">Schedule of Supplemental Information Related To Leases</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 80%; text-align: left; padding-bottom: 1.5pt">Cash paid for amounts included in the measurement of operating lease liabilities</td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98D_eus-gaap--OperatingLeasePayments_c20191229__20201226_pp0p0" title="Cash paid for amounts included in the measurement of operating lease liabilities" style="border-bottom: Black 1.5pt solid; width: 16%; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeasePayments" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,196,386</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Other
information related to leases was as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 80%">Weighted Average Discount Rate&#8212;Operating Leases</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pii_dp_uPure_c20201226_zQ0mXSizb1Qa" title="Weighted Average Discount Rate - Operating Leases" style="width: 16%; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">6.15</ix:nonFraction></td><td style="width: 1%; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Weighted Average Remaining Lease Term&#8212;Operating Leases (in years)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span id="xdx_907_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20201226_zyuS3WSW2WGk" title="Weighted Average Remaining Lease Term-Operating Leases (in years)"><ix:nonNumeric contextRef="AsOf2020-12-26" format="ixt-sec:duryear" name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1">2.22</ix:nonNumeric></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

</ix:nonNumeric><p id="xdx_8A0_zjPA1QgZSAFl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Supplemental
Information for Comparative Periods</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Prior
to December 30, 2018, the Company accounted for its leases in accordance with Topic 840, <i>Leases</i>. The Company leases various
facilities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Amounts
incurred under operating leases are recorded as rent expense on a straight-line basis. Total rent expense in the fiscal year ended
2018 was approximately $<span id="xdx_90F_eus-gaap--LeaseAndRentalExpense_pn5n6_c20181230__20190928_zG8tpgJPiy03" title="Rent expense"><ix:nonFraction name="us-gaap:LeaseAndRentalExpense" contextRef="From2018-12-302019-09-28" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">1.4</ix:nonFraction></span> million.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="KOPN:ContractAssetsLiabilitiesNetTextBlock"><p id="xdx_806_ecustom--ContractAssetsLiabilitiesNetTextBlock_zLFXk5IoGBEk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>4.
<span id="xdx_826_ztRu8hfsPsZf">Contract Assets and Liabilities</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ContractWithCustomerAssetAndLiabilityTableTextBlock"><p id="xdx_896_eus-gaap--ContractWithCustomerAssetAndLiabilityTableTextBlock_zasFhsQcpji7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Net
contract assets (liabilities) consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BF_zgMUosTf8HZk" style="display: none">Schedule of Contract With Customer, Asset And Liability</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; vertical-align: bottom">December 26, 2020</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; vertical-align: bottom">December 28, 2019</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; vertical-align: bottom">$ Change</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">% Change</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 39%; text-align: left">Contract assets and unbilled receivables</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98F_ecustom--CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear_c20201226_pp0p0" title="Contract assets and unbilled receivables" style="width: 12%; font-weight: bold; text-align: right"><ix:nonFraction name="KOPN:CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,521,753</ix:nonFraction></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear_c20191228_pp0p0" title="Contract assets and unbilled receivables" style="width: 12%; text-align: right"><ix:nonFraction name="KOPN:CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">921,082</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--ChangeCostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear_c20201226_pp0p0" title="Change in contract assets and unbilled receivables" style="width: 12%; text-align: right"><ix:nonFraction name="KOPN:ChangeCostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,600,671</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98B_ecustom--PercentageOfChangeInContractAssetscurrent_iI_pii_dp_c20201226_z6V1meRTeHzg" title="Percentage of change in contract assets-current" style="width: 12%; text-align: right"><ix:nonFraction name="KOPN:PercentageOfChangeInContractAssetscurrent" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">282</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Contract liabilities and billings in excess of revenue earned</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98F_ecustom--ContractLiabilitiesAndBillingsInExcessOfRevenueEarned_c20201226_pp0p0" title="Contract liabilities and billings in excess of revenue earned" style="font-weight: bold; text-align: right">(<ix:nonFraction name="KOPN:ContractLiabilitiesAndBillingsInExcessOfRevenueEarned" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,493,847</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--ContractLiabilitiesAndBillingsInExcessOfRevenueEarned_c20191228_pp0p0" title="Contract liabilities and billings in excess of revenue earned" style="text-align: right">(<ix:nonFraction name="KOPN:ContractLiabilitiesAndBillingsInExcessOfRevenueEarned" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">796,794</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--PercentageContractLiabilitiesAndBillingsInExcessOfRevenueEarned_iI_pii_dp_c20201226_zSmeWPY8ePi" title="Percentage Contract liabilities and billings in excess of revenue earned" style="text-align: right"><ix:nonFraction name="KOPN:PercentageContractLiabilitiesAndBillingsInExcessOfRevenueEarned" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">87</ix:nonFraction></td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Contract liabilities, noncurrent</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iNI_pp0p0_di_c20201226_z6NVeEum3go2" title="Contract liabilities-noncurrent" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityNoncurrent" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,069</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iNI_pp0p0_di_c20191228_z5fJZFNSrTmf" title="Contract liabilities-noncurrent" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityNoncurrent" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,557</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_ecustom--ChangeInContractLiabilitiesnoncurrent_c20201226_pp0p0" title="Change in contract liabilities-noncurrent" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="KOPN:ChangeInContractLiabilitiesnoncurrent" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,488</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--PercentageOfChangeInContractLiabilitiesnoncurrent_iI_pii_dp_c20201226_zCJ0QJHetRZh" title="Percentage of change in contract liabilities-noncurrent" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="KOPN:PercentageOfChangeInContractLiabilitiesnoncurrent" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="INF" scale="-2" sign="-" unitRef="Pure">23</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Net contract assets</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_985_ecustom--NetContractAssetsLiabilities_c20201226_pp0p0" title="Net contract assets" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><ix:nonFraction name="KOPN:NetContractAssetsLiabilities" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,022,837</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_ecustom--NetContractAssetsLiabilities_c20191228_pp0p0" title="Net contract assets" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="KOPN:NetContractAssetsLiabilities" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">117,731</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_ecustom--ChangeInNetContractAssetsLiabilities_c20201226_pp0p0" title="Change in Net contract assets" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="KOPN:ChangeInNetContractAssetsLiabilities" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,905,106</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td id="xdx_988_ecustom--PercentageOfChangeInNetContractAssetsLiabilities_iI_pii_dp_c20201226_zOhEoeAcpJ56" title="Percentage of change in Net contract assets" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="KOPN:PercentageOfChangeInNetContractAssetsLiabilities" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">1618</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

</ix:nonNumeric><p id="xdx_8A4_zEpXRXZHcmc8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">The
$<span id="xdx_905_ecustom--IncreaseInContractAssetsAndLiabilities_pn5n6_c20191229__20201226_zIdi3qHtn1Tg" title="Increase in contract assets"><ix:nonFraction name="KOPN:IncreaseInContractAssetsAndLiabilities" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">1.9</ix:nonFraction></span> million increase in the Company&#8217;s net contract assets from December 28, 2019 to December 26, 2020 was primarily due
to change in its fixed-price contracts with the U.S. government that resulted in revenue recognized in excess of amounts billed
and product revenue recognized over time for defense programs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company recognized revenue of approximately $<span id="xdx_909_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pn5n6_c20191229__20201226_zZtUvbt2Eqf7" title="Contract with customer, liability, revenue recognized"><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityRevenueRecognized" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.6</ix:nonFraction></span> million and $<span id="xdx_904_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pn5n6_c20181230__20191228_zE3O9qZ5dCaf" title="Contract with customer, liability, revenue recognized"><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityRevenueRecognized" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.8</ix:nonFraction></span> million related to our contract liabilities at December 26,
2020 and December 28, 2019, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company did not recognize impairment losses on our contract assets during the years ended December 26, 2020 and December 28, 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:BusinessCombinationDisclosureTextBlock"><p id="xdx_805_eus-gaap--BusinessCombinationDisclosureTextBlock_zQfqOXti5Zy9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>5.
<span id="xdx_828_zQ4n9C116RY5">Business Combinations</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 23.75pt"><span style="font: 10pt Times New Roman, Times, Serif">In
March 2017, we purchased <span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pii_dp_c20170331_zbx92Wt1m0U1"><ix:nonFraction name="us-gaap:EquityMethodInvestmentOwnershipPercentage" contextRef="AsOf2017-03-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">100</ix:nonFraction>%
</span></span><span style="font: 10pt Times New Roman, Times, Serif">of the outstanding stock of NVIS, a producer
of virtual reality systems for 3D applications. As part of the purchase, we paid $<span id="xdx_90C_eus-gaap--BusinessCombinationConsiderationTransferred1_pn5n6_c20200327__20200328_z5VRpLC78ypl"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2020-03-272020-03-28" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">1.8</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">million in contingent consideration
through March 28, 2020. There are no remaining contingent payment obligations related to the NVIS purchase as of December 26,
2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 23.75pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 58; Value: 42 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b></b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock"><p id="xdx_807_eus-gaap--GoodwillAndIntangibleAssetsDisclosureTextBlock_zCG0Aoq5AH5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>6.
<span id="xdx_825_zvZia8ZcVia4">Goodwill and Intangibles</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ScheduleOfGoodwillTextBlock"><p id="xdx_896_eus-gaap--ScheduleOfGoodwillTextBlock_zWDj8kS5Sb4b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">A
rollforward of the Company&#8217;s goodwill is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B1_zUe9kDlZGh7c" style="display: none">Schedule of Goodwill</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_493_20181230__20191228_zDBJ5Kc7UC21" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr id="xdx_409_eus-gaap--Goodwill_iS_pp0p0_z63NpRyGOedf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 80%">Balance, December 29, 2018</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">331,344</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_40C_eus-gaap--GoodwillImpairmentLoss_iN_di_zGqr9z4x3tCh" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Impairment of goodwill</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:GoodwillImpairmentLoss" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" unitRef="USD">331,344</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr id="xdx_40E_eus-gaap--Goodwill_iE_pp0p0_d0_z29TeOAV1fB7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Balance, December 28, 2019</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2019-12-28" format="ixt:zerodash" decimals="0" scale="0" unitRef="USD">&#8212;</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

</ix:nonNumeric><p id="xdx_8A9_zy3MtAfSOeUh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">In
2019, the Company performed a qualitative impairment analysis of goodwill for e-MDT operating unit and determined that the discounted
cash flows were not in excess of the carrying value. As a result of the analysis, the Company recorded impairment of goodwill
of $<span id="xdx_90C_eus-gaap--GoodwillImpairmentLoss_pn5n6_c20181230__20191228_zQ54fa9JubO1" title="Impairment of goodwill"><ix:nonFraction name="us-gaap:GoodwillImpairmentLoss" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.3</ix:nonFraction></span> million for the year ended December 28, 2019. At December 29, 2018, the Company performed an impairment analysis of goodwill
based on a comparison of the discounted cash flows to the recorded carrying value of the reporting units, and determined that
the discounted cash flows were not in excess of the carrying value of the NVIS reporting unit. At December 29, 2018, the Company
decided to discontinue operations at its wholly-owned subsidiary, Kopin Software Ltd. and expects no future cash flows to support
the carrying amount of goodwill. As a result, the Company recorded an impairment of goodwill for NVIS and Kopin Software Ltd.
of $<span id="xdx_90C_eus-gaap--GoodwillImpairmentLoss_pn5n6_c20181230__20191228__us-gaap--ReportingUnitAxis__custom--NVISAndKopinSoftwareLtdMember_z2tmBlDseV58" title="Impairment of goodwill"><ix:nonFraction name="us-gaap:GoodwillImpairmentLoss" contextRef="From2018-12-302019-12-28_custom_NVISAndKopinSoftwareLtdMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">1.4</ix:nonFraction></span> million for the year ended December 29, 2018. The input methods for goodwill are analyzed for impairment on a nonrecurring
basis using fair value measurements with unobservable inputs, which is Level 3 in the fair value hierarchy.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company recognized $<span id="xdx_902_eus-gaap--AmortizationOfIntangibleAssets_pn5n6_c20171231__20181229_z2uQDFubGYb5" title="Amortization of intangible assets"><ix:nonFraction name="us-gaap:AmortizationOfIntangibleAssets" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.9</ix:nonFraction></span> million in amortization expense for the fiscal years ended 2018 related to intangible assets. The Company
did not recognize any amortization expense in 2020 or 2019. At December 26, 2020, the Company has a carrying value of $<span id="xdx_901_eus-gaap--IntangibleAssetsGrossExcludingGoodwill_iI_pn5n6_c20201226_zpQITeVkShXb" title="Carrying value of intangible assets"><ix:nonFraction name="us-gaap:IntangibleAssetsGrossExcludingGoodwill" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">2.5</ix:nonFraction></span> million
and accumulated amortization of $<span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pn5n6_c20201226_z31A1JMOXItk" title="Accumulated amortization"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">2.5</ix:nonFraction></span> million related to intangibles. The intangibles have no remaining useful life.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:FinancialInstrumentsDisclosureTextBlock"><p id="xdx_807_eus-gaap--FinancialInstrumentsDisclosureTextBlock_z3SvobMKjIW5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>7.
<span id="xdx_827_zh7wbUICuVRk">Financial Instruments</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Fair
Value Measurements</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Financial
instruments are categorized as Level 1, Level 2 or Level 3 based upon the method by which their fair value is computed. An investment
is categorized as Level 1 when its fair value is based on unadjusted quoted prices in active markets for identical assets that
the Company has the ability to access at the measurement date. An investment is categorized as Level 2 if its fair market value
is based on quoted market prices for similar assets in active markets, quoted prices for identical or similar assets in markets
that are not active, based on observable inputs such as interest rates, yield curves, or derived from or corroborated by observable
market data by correlation or other means. An investment is categorized as Level 3 if its fair value is based on assumptions developed
by the Company about what a market participant would use in pricing the assets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:FairValueByBalanceSheetGroupingTextBlock"><p id="xdx_890_eus-gaap--FairValueByBalanceSheetGroupingTextBlock_zhR2w6czrlD4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
following table details the fair value measurements of the Company&#8217;s financial assets:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BC_zpJ9EGnWSu2g" style="display: none">Schedule of Fair Value Measurements of Financial Assets</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; vertical-align: bottom">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td>
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<tr style="vertical-align: bottom">
    <td style="text-align: center; vertical-align: bottom">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td>
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Level 1</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold; vertical-align: bottom">Level 2</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold; vertical-align: bottom">Level 3</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; font-weight: bold; text-align: left">Cash and cash equivalents</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98F_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" title="Financial instruments, owned, at fair value" style="width: 11%; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:FinancialInstrumentsOwnedAtFairValue" contextRef="AsOf2020-12-26_us-gaap_CashAndCashEquivalentsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">17,112,869</ix:nonFraction></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_982_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" title="Financial instruments, owned, at fair value" style="width: 11%; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:FinancialInstrumentsOwnedAtFairValue" contextRef="AsOf2020-12-26_us-gaap_FairValueInputsLevel1Member_us-gaap_CashAndCashEquivalentsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">17,112,869</ix:nonFraction></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" title="Financial instruments, owned, at fair value" style="width: 11%; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1164">&#8212;</span></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_980_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" title="Financial instruments, owned, at fair value" style="width: 11%; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1166">&#8212;</span></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">U.S. government and agency backed securities</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20201226__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zcPO1moBbyp3" title="Financial instruments, owned, at fair value" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:FinancialInstrumentsOwnedAtFairValue" contextRef="AsOf2020-12-26_custom_USGovernmentAndAgencyBackedSecuritiesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,023,120</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zoAgLgtRaeS4" title="Financial instruments, owned, at fair value" style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1170">&#8212;</span></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zA2TmjQmW5Eg" title="Financial instruments, owned, at fair value" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:FinancialInstrumentsOwnedAtFairValue" contextRef="AsOf2020-12-26_us-gaap_FairValueInputsLevel2Member_custom_USGovernmentAndAgencyBackedSecuritiesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,023,120</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zbumdSYWMk1f" title="Financial instruments, owned, at fair value" style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1174">&#8212;</span></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Corporate debt</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" title="Financial instruments, owned, at fair value" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:FinancialInstrumentsOwnedAtFairValue" contextRef="AsOf2020-12-26_custom_CorporateDebtMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,612,561</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" title="Financial instruments, owned, at fair value" style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1178">&#8212;</span></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" title="Financial instruments, owned, at fair value" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:FinancialInstrumentsOwnedAtFairValue" contextRef="AsOf2020-12-26_us-gaap_FairValueInputsLevel2Member_custom_CorporateDebtMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,612,561</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" title="Financial instruments, owned, at fair value" style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1182">&#8212;</span></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Equity Investments</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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</table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"></p>


<ix:exclude><!-- Field: Page; Sequence: 59; Value: 42 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->59<!-- Field: /Sequence --></td></tr></table></div>
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<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zZl6OuWMNd0g" title="Financial instruments, owned, at fair value" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1210">&#8212;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zMKcmdUUwOXl" title="Financial instruments, owned, at fair value" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1214">&#8212;</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Corporate debt</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" title="Financial instruments, owned, at fair value" style="text-align: right"><ix:nonFraction name="us-gaap:FinancialInstrumentsOwnedAtFairValue" contextRef="AsOf2019-12-28_custom_CorporateDebtMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,456,127</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" title="Financial instruments, owned, at fair value" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1228">&#8212;</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

</ix:nonNumeric><p id="xdx_8AF_zJLytAcoXChd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities approximate fair
value because of their short-term nature. If accrued liabilities were carried at fair value, these would be classified as Level
2 in the fair value hierarchy.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock"><p id="xdx_89F_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_ztXr76we4CW7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Changes
in Level 3 investments are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BF_zwipywuIZkWi" style="display: none">Schedule of Fair Value, Liabilities Measured On Recurring Basis</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 28, 2019</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Net unrealized gains</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Impairment Charge</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Transfers in and or out of Level 3</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 26, 2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 32%; text-align: left">Equity Investments</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--FinancialInstrumentsOwnedAndNotPledgedAtFairValue_iS_pp0p0_c20191228__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_zVTKKr8a9sL6" title="Financial instrument fair value, beginnning" style="width: 11%; text-align: right"><ix:nonFraction name="us-gaap:FinancialInstrumentsOwnedAndNotPledgedAtFairValue" contextRef="AsOf2019-12-28_custom_EquityInvestmentsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,150,448</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_984_eus-gaap--FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_c20191229__20201226__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" title="Net unrealized losses" style="width: 10%; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" contextRef="From2019-12-292020-12-26_custom_EquityInvestmentsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">259,186</ix:nonFraction></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_984_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlements_c20191229__20201226__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" title="Impairment Charge" style="width: 10%; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlements" contextRef="From2019-12-292020-12-26_custom_EquityInvestmentsMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">180,000</ix:nonFraction></td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_988_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersNet_c20191229__20201226__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" title="Transfers in and or out of Level 3" style="width: 10%; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1248">&#8212;</span></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_980_eus-gaap--FinancialInstrumentsOwnedAndNotPledgedAtFairValue_iE_pp0p0_c20201226__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_zqYzLGZAs0Ra" title="Financial instrument fair value, ending" style="width: 11%; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:FinancialInstrumentsOwnedAndNotPledgedAtFairValue" contextRef="AsOf2020-12-26_custom_EquityInvestmentsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,229,634</ix:nonFraction></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td></tr>
</table></ix:nonNumeric><p id="xdx_8A4_zF7qR27VNC02" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Equity
Investments</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Equity
investments rarely traded or not quoted will generally have less (or no) pricing observability and a higher degree of judgment
utilized in measuring fair value. Initial measurement of equity investments occurs when an observable price for the equity investment
is available. The Company adopted the measurement alternative for equity investments without readily determinable fair values
(often referred to as cost method investments) on a prospective basis. As a result, these investments will be revalued upon occurrence
of an observable price change for similar investments and for impairments. The Company has limited, if any, control over their
governance, financial reporting and operations. The Company relies on the financial reporting provided by these investments in
order to evaluate them for possible impairment. As a result, we face certain operating, financial and other risks relating to
these investments, including risks related to the financial strength of the investments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company acquired an equity interest in a company in the first quarter of 2018. The Company made $<span id="xdx_907_eus-gaap--PaymentsToAcquireEquityMethodInvestments_pn5n6_c20180101__20180331_zh0dctzXoIye" title="Payments to acquire equity method investments"><ix:nonFraction name="us-gaap:PaymentsToAcquireEquityMethodInvestments" contextRef="From2018-01-012018-03-31" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">1.9</ix:nonFraction></span> million in payments to acquire
this interest as of December 26, 2020. The Company also contributed certain intellectual property. For the years ended December
26, 2020 and December 28, 2019, the Company recorded approximately $<span id="xdx_902_ecustom--UnrealizedGainLossOnSecurities1_pn5n6_c20191229__20201226_ztbcSuTgoPJg" title="Unrealized gain (loss) on securities"><ix:nonFraction name="KOPN:UnrealizedGainLossOnSecurities1" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.3</ix:nonFraction></span> million and $<span id="xdx_90B_ecustom--UnrealizedGainLossOnSecurities1_pn5n6_c20181230__20191228_znva1GXe3Qvc" title="Unrealized gain (loss) on securities"><ix:nonFraction name="KOPN:UnrealizedGainLossOnSecurities1" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.1</ix:nonFraction></span> million of unrealized gain and loss,
respectively, on this equity investment respectively due to a fluctuation in the foreign exchange rate. As of December 26, 2020,
the Company owned an approximate <span id="xdx_909_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pii_dp_c20201226_zDdlADgBJv0d" title="Ownership percentage interest"><ix:nonFraction name="us-gaap:EquityMethodInvestmentOwnershipPercentage" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">11</ix:nonFraction>%</span> interest in this investment and the fair value of this equity investment was $<span id="xdx_90B_eus-gaap--EquityMethodInvestmentsFairValueDisclosure_iI_pn5n6_c20201226_z6o1ZdZl0BWe" title="Equity method investments, fair value disclosure"><ix:nonFraction name="us-gaap:EquityMethodInvestmentsFairValueDisclosure" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">3.8</ix:nonFraction></span> million
at December 26, 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">In
2017 the Company had a warrant to acquire up to <span id="xdx_90A_ecustom--OwnershipPercentageinEquityInvestmentWarrant_iI_pii_dp_c20171230__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MaximumMember_zgOiyiMFT7F9"><ix:nonFraction name="KOPN:OwnershipPercentageinEquityInvestmentWarrant" contextRef="AsOf2017-12-30_us-gaap_WarrantMember_srt_MaximumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">15</ix:nonFraction>%
</span></span><span style="font: 10pt Times New Roman, Times, Serif">of the next round of equity offered by
a customer as part of the licensing of technology to the customer. The Company used the pricing and terms of the qualified financing
round by the customer in determining the value of its Series A warrant and recorded a gain of $<span id="xdx_905_eus-gaap--FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_pn5n6_c20170101__20171230__us-gaap--StatementClassOfStockAxis__custom--SeriesAWarrantMember_zOORmZxqf5E1"><ix:nonFraction name="us-gaap:FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" contextRef="From2017-01-012017-12-30_custom_SeriesAWarrantMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">2.0</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">million. The Company acquired an equity
interest in the customer by exercising the Series A warrant into Series A shares in the second quarter of 2018 and recorded a
loss of less than $<span id="xdx_906_ecustom--LossOnWarrant_pn5n6_c20180401__20180630__us-gaap--StatementClassOfStockAxis__custom--SeriesAWarrantMember_zSPmv4lwWXKc"><ix:nonFraction name="KOPN:LossOnWarrant" contextRef="From2018-04-012018-06-30_custom_SeriesAWarrantMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.1</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">million. In addition, the Company acquired
shares of the customer&#8217;s Series B shares valued at $<span id="xdx_90C_eus-gaap--EquitySecuritiesFvNi_iI_pn5n6_c20190531__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBMember_zD8s9JHxZeIl"><ix:nonFraction name="us-gaap:EquitySecuritiesFvNi" contextRef="AsOf2019-05-31_us-gaap_SeriesBMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">2.5</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">million based on the fair value of the
Series B at the closing in May 2019. During the second quarter of 2019, the Company recognized a $<span id="xdx_902_ecustom--UnrealizedGainLossOnSecurities1_pn5n6_c20190331__20190629_zXEg8UBxjJxc"><ix:nonFraction name="KOPN:UnrealizedGainLossOnSecurities1" contextRef="From2019-03-312019-06-29" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.8</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">million gain based on an observable price
change for the Series A shares by using the customer&#8217;s Series B capital structure, pricing of the shares being offered and
the liquidation preference of Series B. In the fourth quarter of 2019, the Company reviewed the financial condition and other
factors of the customer and, as a result, the Company recorded an impairment charge of $<span id="xdx_906_ecustom--ImpairmentOfEquitySecurity_pn5n6_c20190929__20191228_zvdafC2lqeTe"><ix:nonFraction name="KOPN:ImpairmentOfEquitySecurity" contextRef="From2019-09-292019-12-28" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">5.2</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">million to reduce its investment in the
customer to zero as of December 28, 2019. As of December 26, 2020, the Company owned an approximate 3% interest in this investment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 60; Value: 42 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->60<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">On
September 30, 2019 the Company entered into an Asset Purchase Agreement (the &#8220;Solos Purchase Agreement&#8221;) pursuant
to which the Company sold and licensed certain assets of our Solos<sup>TM</sup> (&#8220;Solos&#8221;) product line and Whisper<sup>TM
</sup>Audio (&#8220;Whisper&#8221;) technology. As consideration for the transaction the Company received a 20.0% equity stake
in Solos Incorporation (&#8220;Solos Inc.&#8221;). The Company&#8217;s <span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pii_dp_c20190930__dei--LegalEntityAxis__custom--SolosIncMember_z2O0XHNTQ44k" title="Ownership percentage interest"><ix:nonFraction name="us-gaap:EquityMethodInvestmentOwnershipPercentage" contextRef="AsOf2019-09-30_custom_SolosIncMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">20.0</ix:nonFraction>%</span> equity stake will be maintained until Solos Inc.
has raised a total of $<span id="xdx_907_eus-gaap--PaymentsOfFinancingCosts_pn5n6_c20190927__20190930__dei--LegalEntityAxis__custom--SolosIncMember_ziUhaCZWs569" title="Payments of equity financing cost"><ix:nonFraction name="us-gaap:PaymentsOfFinancingCosts" contextRef="From2019-09-272019-09-30_custom_SolosIncMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">7.5</ix:nonFraction></span> million in equity financing. The Company will also receive a royalty in the single digits on the net
sales amount of Solos products for a three-year period, after commencement of commercial production. The Company has performed
the analysis and identified Solos Technology as a variable interest entity that should not be consolidated by Kopin, as Kopin
is not the primary beneficiary of the entity. Kopin is not obligated to provide any additional funding support to Solos Inc.,
and its potential loss exposure is the value of the investment recorded on its books. Based on the price paid for equity by the
other <span id="xdx_90C_ecustom--OwnershipPercentagebyOtherOwners_pii_dp_c20191229__20201226__dei--LegalEntityAxis__custom--SolosIncMember_zAHexTAaXzu4" title="Ownership percentage by other owners"><ix:nonFraction name="KOPN:OwnershipPercentagebyOtherOwners" contextRef="From2019-12-292020-12-26_custom_SolosIncMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">80.0</ix:nonFraction>%</span> owners of Solos Inc., volatility based on a peer group and assumptions about the risk free interest rate, the Company
estimated the fair value of its&#8217; equity holdings at $<span id="xdx_901_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pn5n6_c20190930__dei--LegalEntityAxis__custom--SolosIncMember_zAwAMSYxtpmf" title="Estimated fair value"><ix:nonFraction name="us-gaap:FinancialInstrumentsOwnedAtFairValue" contextRef="AsOf2019-09-30_custom_SolosIncMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.6</ix:nonFraction></span> million and recorded $<span id="xdx_908_eus-gaap--FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_pn5n6_c20191229__20201226__dei--LegalEntityAxis__custom--SolosIncMember_z3ElZoAOAXrf" title="Gain on fair value of warrant"><ix:nonFraction name="us-gaap:FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" contextRef="From2019-12-292020-12-26_custom_SolosIncMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.6</ix:nonFraction></span> million gain on investment for this equity
transaction as the basis of assets transferred was zero. In 2020 the Company performed impairment analysis and wrote the investment
down to $<span id="xdx_908_eus-gaap--EquityMethodInvestmentOtherThanTemporaryImpairment_pn5n6_c20191229__20201226__dei--LegalEntityAxis__custom--SolosIncMember_zqAO1BmEA594" title="Impairment on investment"><ix:nonFraction name="us-gaap:EquityMethodInvestmentOtherThanTemporaryImpairment" contextRef="From2019-12-292020-12-26_custom_SolosIncMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.4</ix:nonFraction></span> million as of December 26, 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Marketable
Debt Securities</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
corporate debt consists of floating rate notes with a maturity that is over multiple years but has interest rates that are reset
every three months based on the then-current three-month London Interbank Offering Rate (&#8220;three-month Libor&#8221;). The
Company validates the fair market values of the financial instruments above by using discounted cash flow models, obtaining independent
pricing of the securities or through the use of a model that incorporates the three-month Libor, the credit default swap rate
of the issuer and the bid and ask price spread of the same or similar investments which are traded on several markets. Investments
in available-for-sale marketable debt securities are as follows at December 26, 2020 and December 28, 2019:</span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:AvailableForSaleSecuritiesTextBlock"><p id="xdx_89C_eus-gaap--AvailableForSaleSecuritiesTextBlock_zqbLFBu5lCRb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B8_zOACjgxjbFae" style="display: none">Schedule of Available-for-sale Marketable Debt Securities</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Amortized Cost</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Unrealized Gains/(Losses)</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20191228__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_pp0p0" title="Fair Value" style="width: 7%; text-align: right"><ix:nonFraction name="us-gaap:AvailableForSaleSecuritiesDebtSecurities" contextRef="AsOf2019-12-28_custom_USGovernmentAndAgencyBackedSecuritiesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,296,870</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left">Corporate debt</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax_c20191228__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" title="Unrealized Gains/(Losses)" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax" contextRef="AsOf2019-12-28_custom_CorporateDebtMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,171</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201226__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" title="Fair Value" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:AvailableForSaleSecuritiesDebtSecurities" contextRef="AsOf2020-12-26_custom_CorporateDebtMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,612,561</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20191228__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" title="Fair Value" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AvailableForSaleSecuritiesDebtSecurities" contextRef="AsOf2019-12-28_custom_CorporateDebtMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,456,127</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Total&#8239;&#8239;&#8239;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98F_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20191228_pp0p0" title="Amortized Cost" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">15,763,527</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax_c20191228_pp0p0" title="Unrealized Gains/(Losses)" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">10,530</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201226_pp0p0" title="Fair Value" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:AvailableForSaleSecuritiesDebtSecurities" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,635,681</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20191228_pp0p0" title="Fair Value" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AvailableForSaleSecuritiesDebtSecurities" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">15,752,997</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

</ix:nonNumeric><p id="xdx_8A3_zxDmpXGqeZFl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:InvestmentsClassifiedByContractualMaturityDateTableTextBlock"><p id="xdx_896_eus-gaap--InvestmentsClassifiedByContractualMaturityDateTableTextBlock_z7SpODh98Wh7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
contractual maturity of the Company&#8217;s marketable debt securities is as follows at December 26, 2020:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span id="xdx_8B9_zgGRVcf3E1r2" style="display: none">Schedule of Contractual Maturity</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Less than <br />One year</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">One to <br />Five years</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 51%; text-align: left">U.S. government and agency backed securities</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_pp0p0" title="Less than One year" style="width: 13%; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1320">&#8212;</span></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_pp0p0" title="One to Five years" style="width: 13%; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue" contextRef="AsOf2020-12-26_us-gaap_USGovernmentAgenciesDebtSecuritiesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,023,120</ix:nonFraction></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_pp0p0" title="Debt Securities, Available-for-sale" style="width: 13%; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:AvailableForSaleSecuritiesDebtSecurities" contextRef="AsOf2020-12-26_us-gaap_USGovernmentAgenciesDebtSecuritiesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,023,120</ix:nonFraction></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Corporate debt</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_pp0p0" title="Less than One year" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue" contextRef="AsOf2020-12-26_us-gaap_CorporateDebtSecuritiesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,102,171</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_pp0p0" title="One to Five years" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue" contextRef="AsOf2020-12-26_us-gaap_CorporateDebtSecuritiesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,510,390</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_pp0p0" title="Debt Securities, Available-for-sale" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:AvailableForSaleSecuritiesDebtSecurities" contextRef="AsOf2020-12-26_us-gaap_CorporateDebtSecuritiesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,612,561</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue_c20201226_pp0p0" title="Less than One year" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,102,171</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue_c20201226_pp0p0" title="One to Five years" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,533,510</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_pp0p0_c20201226_zozwzgeM6v38" title="Debt Securities, Available-for-sale" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:AvailableForSaleSecuritiesDebtSecurities" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,635,681</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
</table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

</ix:nonNumeric><p id="xdx_8A7_zYTCPl2OlLx1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ShareholdersEquityAndShareBasedPaymentsTextBlock"><p id="xdx_809_eus-gaap--ShareholdersEquityAndShareBasedPaymentsTextBlock_zQsvdeHPwZia" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>8.
<span><span><span id="xdx_828_zB1pEW4NrXP3">Stockholders&#8217; Equity and Stock-Based Compensation</span></span></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Sale
of Treasury Stock:</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif">During
the three months and year ended December 26, 2020, the Company sold <span id="xdx_903_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pii_c20200927__20201226__us-gaap--SubsidiarySaleOfStockAxis__custom--AtTheMarketOfferingMember_z6ZsmjVVlTzl" title="Sale of Stock, Number of Shares Issued in Transaction"><ix:nonFraction name="us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction" contextRef="From2020-09-272020-12-26_custom_AtTheMarketOfferingMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,949,101</ix:nonFraction></span> shares of its common stock for approximately $<span id="xdx_90F_eus-gaap--ProceedsFromSaleOfTreasuryStock_pn5n6_c20200927__20201226__us-gaap--SubsidiarySaleOfStockAxis__custom--AtTheMarketOfferingMember_zSgiAfvM6aL9" title="Proceeds from sale of treasury stock"><ix:nonFraction name="us-gaap:ProceedsFromSaleOfTreasuryStock" contextRef="From2020-09-272020-12-26_custom_AtTheMarketOfferingMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">3.8</ix:nonFraction></span>
million, net of offering expenses, through the sale of shares under its At The Market Offering Agreement, dated December 14, 2018.
Commissions paid were approximately $<span id="xdx_906_eus-gaap--PaymentsOfStockIssuanceCosts_pn3n3_c20200927__20201226__us-gaap--SubsidiarySaleOfStockAxis__custom--AtTheMarketOfferingMember_zRj9tKRcVIlb" title="Commissions paid"><ix:nonFraction name="us-gaap:PaymentsOfStockIssuanceCosts" contextRef="From2020-09-272020-12-26_custom_AtTheMarketOfferingMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">120</ix:nonFraction></span>,000. The Company intends to use the net proceeds from sales made under the ATM offering
for working capital and other general corporate purposes<b>.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Registered
Sale of Equity Securities</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">On
March 15, 2019, the Company sold <span id="xdx_906_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pn5n6_c20190314__20190315_zm9IxkjPykb4" title="Sale of Stock, Number of Shares Issued in Transaction"><ix:nonFraction name="us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction" contextRef="From2019-03-142019-03-15" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="Shares">7.3</ix:nonFraction></span> million shares of registered common stock for gross proceeds of $<span id="xdx_90E_ecustom--GrossProceedsFromRegisteredSaleEquitySecurities_c20190314__20190315_pn5n6" title="Gross proceeds from registered sale equity securities"><ix:nonFraction name="KOPN:GrossProceedsFromRegisteredSaleEquitySecurities" contextRef="From2019-03-142019-03-15" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">8.0</ix:nonFraction></span> million ($<span id="xdx_908_eus-gaap--SharesIssuedPricePerShare_c20190315_pii" title="Shares Issued, Price Per Share"><ix:nonFraction name="us-gaap:SharesIssuedPricePerShare" contextRef="AsOf2019-03-15" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.10</ix:nonFraction></span> per share),
before deducting underwriting discounts and offering expenses paid by the Company of $<span id="xdx_900_ecustom--UnderwritingDiscountsAndOfferingExpensesfromSaleofEquity_pn5n6_c20190314__20190315_zWsoq4W14LJ2" title="Underwriting discounts and offering expenses from sale of equity"><ix:nonFraction name="KOPN:UnderwritingDiscountsAndOfferingExpensesfromSaleofEquity" contextRef="From2019-03-142019-03-15" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.7</ix:nonFraction></span> million. This represented approximately
<span id="xdx_90B_ecustom--PercentageOfCommonStockSharesOutstanding_pii_dp_c20190314__20190315_z7WlUi9Yyjc" title="Percentage of common stock outstanding"><ix:nonFraction name="KOPN:PercentageOfCommonStockSharesOutstanding" contextRef="From2019-03-142019-03-15" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">8.9</ix:nonFraction></span>% of Kopin&#8217;s total outstanding shares of common stock as of the date of purchase. The net proceeds from the offering
were used for general corporate purposes, including working capital. On April 10, 2019, the Company sold <span id="xdx_908_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pn5n6_c20190409__20190410_zrrwJQVEAb4g" title="Sale of Stock, Number of Shares Issued in Transaction"><ix:nonFraction name="us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction" contextRef="From2019-04-092019-04-10" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="Shares">0.7</ix:nonFraction></span> million shares of
registered common stock for gross proceeds of $<span id="xdx_90E_ecustom--GrossProceedsFromRegisteredSaleEquitySecurities_pn5n6_c20190409__20190410_zHn93zjFyjZ" title="Gross proceeds from registered sale equity securities"><ix:nonFraction name="KOPN:GrossProceedsFromRegisteredSaleEquitySecurities" contextRef="From2019-04-092019-04-10" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.8</ix:nonFraction></span> million ($<span id="xdx_90C_eus-gaap--SharesIssuedPricePerShare_c20190410_pii" title="Shares Issued, Price Per Share"><ix:nonFraction name="us-gaap:SharesIssuedPricePerShare" contextRef="AsOf2019-04-10" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.10</ix:nonFraction></span> per share), before deducting underwriting discounts and offering
expenses paid by the Company of less than $<span id="xdx_901_ecustom--UnderwritingDiscountsAndOfferingExpensesfromSaleofEquity_c20190409__20190410_pn5n6" title="Underwriting discounts and offering expenses from sale of equity"><ix:nonFraction name="KOPN:UnderwritingDiscountsAndOfferingExpensesfromSaleofEquity" contextRef="From2019-04-092019-04-10" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.1</ix:nonFraction></span> million, pursuant to the partial exercise of the underwriters&#8217; overallotment
option in connection with its March 15, 2019 public offering. This represented approximately <span id="xdx_906_ecustom--PercentageOfCommonStockSharesOutstanding_pii_dp_c20190409__20190410_zi2lpT4OR5w6" title="Percentage of common stock outstanding"><ix:nonFraction name="KOPN:PercentageOfCommonStockSharesOutstanding" contextRef="From2019-04-092019-04-10" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.8</ix:nonFraction></span>% of Kopin&#8217;s total outstanding
shares of common stock as of the date of purchase.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 61; Value: 42 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->61<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Restricted
Stock Awards</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">In
2020, the Company adopted a 2020 Equity Incentive Plan (&#8220;2020 Equity Plan&#8221;) which authorized the issuance of shares
of common stock to employees, non-employees, and the Board. The 2020 Equity Plan was a successor to the Company&#8217;s 2010 Equity
Incentive Plan (&#8220;2010 Equity Plan&#8221;). The number of shares authorized under the 2020 Equity Plan was <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_c20201226__us-gaap--PlanNameAxis__custom--TwoThousandTwentyEquityIncentivePlanMember_pii"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" contextRef="AsOf2020-12-26_custom_TwoThousandTwentyEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">4,000,000</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">shares of Company Stock. In addition,
shares of the Company Stock underlying any outstanding award granted under the 2010 Equity Plan that expires, or is terminated,
surrendered or forfeited for any reason without issuance of such shares shall be available for the award of new Grants under this
Plan. As of December 26, 2020, the Company has approximately <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_pn5n6_c20201226__us-gaap--PlanNameAxis__custom--TwoThousandTwentyEquityIncentivePlanMember_zQEPlI0ddEf9"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" contextRef="AsOf2020-12-26_custom_TwoThousandTwentyEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="Shares">2.4</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">million shares of common stock authorized
and available for issuance under the Company&#8217;s 2020 Equity Plan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
fair value of non-vested restricted common stock awards is generally the market value of the Company&#8217;s common stock on the
date of grant. The non-vested restricted common stock awards require the employee to fulfill certain obligations, including remaining
employed by the Company for periods ranging from one to five years (the vesting period) and in certain cases also require meeting
either performance criteria or the Company&#8217;s stock achieving a certain price. For non-vested restricted common stock awards
that solely require the recipient to remain employed with the Company, the stock compensation expense is amortized over the anticipated
service period. For non-vested restricted common stock awards that require the achievement of performance criteria, the Company
reviews the probability of achieving the performance goals on a periodic basis. If the Company determines that it is probable
that the performance criteria will be achieved, the amount of compensation cost derived for the performance goal is amortized
over the anticipated service period. If the performance criteria are not met, no compensation cost is recognized and any previously
recognized compensation cost is reversed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock"><p id="xdx_890_eus-gaap--ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock_z6ftxHe2WtN5"><span style="display: none"><span id="xdx_8BA_z0l0eyQIdlne">Schedule of Non-vested Restricted Stock Activity</span></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Shares</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; vertical-align: bottom"><p style="margin-top: 0; margin-bottom: 0">Weighted
Average Grant Fair Value</p></td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%">Outstanding at December 30, 2017</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pii_c20171231__20181229_zV2aIP6FfMcl" title="Number of Shares, Restricted stock Outstanding Beginning" style="width: 16%; text-align: right"><span title="Number of Shares, Restricted stock Outstanding Beginning"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" contextRef="AsOf2017-12-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,629,274</ix:nonFraction></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pii_c20171231__20181229_zr9MGMWUT7D8" title="Weighted Average Grant Date Fair Value, Restricted stock Outstanding Beginning" style="width: 16%; text-align: right"><span title="Weighted Average Grant Date Fair Value, Restricted stock Outstanding Beginning"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" contextRef="AsOf2017-12-30" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.31</ix:nonFraction></span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt">Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20171231__20181229_pii" title="Number of Shares, Restricted stock Granted" style="text-align: right"><span title="Number of Shares, Restricted stock Granted"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,549,000</ix:nonFraction></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20171231__20181229_pii" title="Weighted Average Grant Date Fair Value, Restricted stock Granted" style="text-align: right"><span title="Weighted Average Grant Date Fair Value, Restricted stock Granted"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.25</ix:nonFraction></span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt">Forfeited</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pii_di_c20171231__20181229_zSEJLHwLNRMh" title="Number of Shares, Restricted stock Forfeited" style="text-align: right"><span>(<ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">872,025</ix:nonFraction></span></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20171231__20181229_pii" title="Weighted Average Grant Date Fair Value, Restricted stock Forfeited" style="text-align: right"><span title="Weighted Average Grant Date Fair Value, Restricted stock Forfeited"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.78</ix:nonFraction></span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; padding-bottom: 1.5pt">Vested</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pii_di_c20171231__20181229_zLeqDnQRtm7f" title="Number of Shares, Restricted stock Vested" style="border-bottom: Black 1.5pt solid; text-align: right"><span title="Number of Shares, Restricted stock Vested">(<ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,093,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20171231__20181229_pii" title="Weighted Average Grant Date Fair Value, Restricted stock Vested" style="border-bottom: Black 1.5pt solid; text-align: right"><span title="Weighted Average Grant Date Fair Value, Restricted stock Vested"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.05</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Outstanding at December 29, 2018</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pii_c20171231__20181229_zW7Wd4sUsHY7" title="Number of Shares, Restricted stock Outstanding Ending" style="text-align: right"><span title="Number of Shares, Restricted stock Outstanding Ending"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" contextRef="AsOf2018-12-29" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,213,249</ix:nonFraction></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20171231__20181229_z3px7HDx4vNa" title="Weighted Average Grant Date Fair Value, Restricted stock Outstanding Ending" style="text-align: right"><span title="Weighted Average Grant Date Fair Value, Restricted stock Outstanding Ending"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" contextRef="AsOf2018-12-29" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.51</ix:nonFraction></span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt">Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20181230__20191228_pii" title="Number of Shares, Restricted stock Granted" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">645,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20181230__20191228_pii" title="Weighted Average Grant Date Fair Value, Restricted stock Granted" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.57</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt">Forfeited</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pii_di_c20181230__20191228_zbhqAf4R2HF2" title="Number of Shares, Restricted stock Forfeited" style="text-align: right">(<ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">355,625</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Balance at December 28, 2019</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; font-weight: bold">Forfeited</td><td style="font-weight: bold">&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; padding-bottom: 1.5pt">Balance at December 26, 2020</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pii_c20191229__20201226_zTCVylmBIiQ7" title="Number of Shares, Restricted stock Outstanding Ending" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,051,874</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20191229__20201226_zMcWjpqElNOg" title="Weighted Average Grant Date Fair Value, Restricted stock Outstanding Ending" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.67</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
</table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

</ix:nonNumeric><p id="xdx_8A5_zUU74R3KuOnh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">On
December 31, 2020 (fiscal year beginning 2021), the Company amended the employment agreement with our CEO Dr. John Fan to expire
on December 24, 2022 and as part of the amendment issued five tranches of <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20191229__20201226__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--DrJohnFanMember_pii" title="Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" contextRef="From2019-12-292020-12-26_custom_EmploymentAgreementMember_custom_DrJohnFanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">188,000</ix:nonFraction></span> shares of restricted stock grants. The grants
will vest upon the achievement of the Company&#8217;s stock price reaching certain levels for <span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dtD_c20191229__20201226__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--DrJohnFanMember_zXeZh5PGV156" title="Award vesting period"><ix:nonNumeric contextRef="From2019-12-292020-12-26_custom_EmploymentAgreementMember_custom_DrJohnFanMember" format="ixt-sec:durday" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1">20</ix:nonNumeric></span> consecutive trading day period
following the grant date. The Company used a Monte Carlo model to determine the estimated fair value of the awards. Total compensation
expense resulting from the awards is approximately $<span id="xdx_901_eus-gaap--ShareBasedCompensation_pn5n6_c20191229__20201226__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--DrJohnFanMember_zkHxQTI0fa46" title="Compensation expense"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2019-12-292020-12-26_custom_EmploymentAgreementMember_custom_DrJohnFanMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">2.1</ix:nonFraction></span> million. The Company&#8217;s stock price met the required levels in the
first quarter of fiscal year 2021 and the total stock compensation expense was recognized in the first quarter of fiscal year
2021. All of the grants are subject to certain acceleration events and terminate on December 24, 2022. The following table describes
inputs used to calculate fair value of the restricted stock grants:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ScheduleOfShareBasedPaymentAwardEmployeeStockPurchasePlanValuationAssumptionsTableTextBlock"><p id="xdx_892_eus-gaap--ScheduleOfShareBasedPaymentAwardEmployeeStockPurchasePlanValuationAssumptionsTableTextBlock_zPoVHauOaiW2"><span id="xdx_8B4_zOZ8l8I1l3v6" style="display: none">Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 78%; text-align: left">Expected volatility</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPure_c20191229__20201226_zrEbZDkI96K5" title="Expected volatility" style="width: 18%; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">94.2</ix:nonFraction></td><td style="width: 1%; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Interest rate</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pii_dp_uPure_c20191229__20201226_zrTftjptNOPd" title="Interest rate" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.2</ix:nonFraction></td><td style="font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Expected life (years)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20191229__20201226_zM1eLE6DV4fi" title="Expected life (years)" style="font-weight: bold; text-align: right"><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">0.7</ix:nonNumeric></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Dividend yield</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pii_dp0_uPure_c20191229__20201226_z4A1SJ1MKsS" title="Dividend yield" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" contextRef="From2019-12-29to2020-12-26" format="ixt:zerodash" decimals="INF" scale="-2" unitRef="Pure">&#8212;</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">%</td></tr>
</table>
</ix:nonNumeric><p id="xdx_8A2_zFhMIA9z6eR1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 62; Value: 42 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->62<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Stock-Based
Compensation</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock"><p id="xdx_89C_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_zroQpPj8htob" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
following table summarizes stock-based compensation expense within each of the categories below as it relates to non-vested restricted
common stock awards for the fiscal years 2020, 2019 and 2018 (no tax benefits were recognized):</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_8B0_zSkMIHnuBnu9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif; display: none">Schedule of Stock-based Compensation Expense&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2018</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 49%; text-align: left">Cost of product revenues</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_989_eus-gaap--AllocatedShareBasedCompensationExpense_c20191229__20201226__us-gaap--IncomeStatementLocationAxis__custom--CostOfProductRevenuesMember_pp0p0" title="Share-based Payment Arrangement, Expense" style="width: 13%; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2019-12-292020-12-26_custom_CostOfProductRevenuesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">113,517</ix:nonFraction></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20181230__20191228__us-gaap--IncomeStatementLocationAxis__custom--CostOfProductRevenuesMember_pp0p0" title="Share-based Payment Arrangement, Expense" style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2018-12-302019-12-28_custom_CostOfProductRevenuesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">102,629</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20171231__20181229__us-gaap--IncomeStatementLocationAxis__custom--CostOfProductRevenuesMember_pp0p0" title="Share-based Payment Arrangement, Expense" style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2017-12-312018-12-29_custom_CostOfProductRevenuesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">418,605</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AllocatedShareBasedCompensationExpense_c20171231__20181229_pp0p0" title="Share-based Payment Arrangement, Expense" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,791,054</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

</ix:nonNumeric><p id="xdx_8A7_z16VwQCDOPK2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Unrecognized
compensation expense for non-vested restricted common stock as of December 26, 2020 totaled $<span id="xdx_906_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_pn5n6_c20201226_zMmwnq98Cvil" title="Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount"><ix:nonFraction name="us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">2.0</ix:nonFraction></span> million and is expected to be
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ConcentrationRiskDisclosureTextBlock"><p id="xdx_807_eus-gaap--ConcentrationRiskDisclosureTextBlock_z391NqMYpGSd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>9.
<span id="xdx_82A_zDNUrZq8JRlf">Concentrations of Risk</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:SchedulesOfConcentrationOfRiskByRiskFactorTextBlock"><p id="xdx_892_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_zhcGTWg3pMqa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Ongoing
credit evaluations of customers&#8217; financial condition are performed and collateral, such as letters of credit, are generally
not required. Customer&#8217;s accounts receivable balance as a percentage of total accounts receivable was as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span id="xdx_8BB_z2ArHfWMggJ9" style="display: none">Schedules of Concentration of Risk, by Risk Factor</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Percent of Gross Accounts Receivable</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid">Customer</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 26, 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 28, 2019</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: left">Collins Aerospace</td><td style="width: 2%; font-weight: bold">&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">DRS Network &amp; Imaging Systems, LLC</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20191229__20201226__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--DRSNetworkAndImagingSystemsLLCMember_zwaI7VORPlIg" title="Concentrations of risk percentage" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2019-12-292020-12-26_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember_custom_DRSNetworkAndImagingSystemsLLCMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">15</ix:nonFraction></td><td style="font-weight: bold; text-align: left">%</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Scott Safety</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><b>*</b></span></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">RealWear, Inc.</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><b>*</b></span></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
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</table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Note:
The symbol &#8220;*&#8221; indicates that accounts receivables from that customer were less than 10% of the Company&#8217;s total
accounts receivable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Sales
to significant non-affiliated customers for fiscal years 2020, 2019 and 2018, as a percentage of total revenues, is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">Sales as a Percent of Total Revenue</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">Fiscal Year</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid">Customer</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2018</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 49%; text-align: left">Defense Customers in Total</td><td style="width: 2%; font-weight: bold">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20171231__20181229__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--DefenseCustomersMember_zq8rnJXsO2n4" title="Concentrations of risk percentage" style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2017-12-312018-12-29_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_DefenseCustomersMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">36</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">General Dynamics</td><td style="font-weight: bold">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Note:
The symbol &#8220;*&#8221; indicates that sales to that customer were less than 10% of the Company&#8217;s total revenues. The
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</ix:nonNumeric><p id="xdx_8A4_zsG62NDmdfxa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 63; Value: 42 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Change in valuation allowance</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Total (benefit) deferred provision</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98E_ecustom--DeferredIncomeTaxExpensesBenefit_pp0p0_c20191229__20201226_zz7ObBnbsI1i" title="Total (benefit) deferred provision" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1554">&#8212;</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_ecustom--DeferredIncomeTaxExpensesBenefit_pp0p0_c20171231__20181229_z8Svkwy5Bq8b" title="Total (benefit) deferred provision" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1558">&#8212;</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_984_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20191229__20201226_zre3aAgIyR7g" title="Total provision for income taxes" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">129,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20171231__20181229_zhLeoxotV3n2" title="Total provision for income taxes" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">30,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

</ix:nonNumeric><p id="xdx_8A9_zlFdNpC6Zpjd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:SummaryOfPositionsForWhichSignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleTextBlock"><p id="xdx_89C_eus-gaap--SummaryOfPositionsForWhichSignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleTextBlock_zhOWzrHQxka9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
following table sets forth the changes in the Company&#8217;s balance of unrecognized tax benefits for the year ended:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B7_z7DggOvx7j24" style="display: none">Schedule of Unrecognized Tax Benefit</span>&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 78%; text-align: left">Unrecognized tax benefits at December 29, 2018</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--UnrecognizedTaxBenefits_iS_pp0p0_c20181230__20191228_zohoDWCnUz72" title="Beginning balance" style="width: 18%; text-align: right"><ix:nonFraction name="us-gaap:UnrecognizedTaxBenefits" contextRef="AsOf2018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">394,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Gross increases&#8212;prior year tax positions</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions_pp0p0_c20181230__20191228_zr9LLHrj0p2g" title="Gross increases - prior year tax positions" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1570">&#8212;</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="display: none; vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Gross increases&#8212;current year tax positions</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"></td><td id="xdx_98E_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_pp0p0_c20181230__20191228_zn1cqCMLz0h6" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1571">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Unrecognized tax benefits at December 28, 2019</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--UnrecognizedTaxBenefits_iE_pp0p0_c20181230__20191228_zJk8xkZHLoy1" title="Ending balance" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:UnrecognizedTaxBenefits" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">394,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
<tr style="display: none; vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Unrecognized tax benefits at December 28, 2019</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--UnrecognizedTaxBenefits_iS_pp0p0_c20191229__20201226_z5FfsNJbh8Qa" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:UnrecognizedTaxBenefits" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">394,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Gross increases&#8212;current year tax positions</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_pp0p0_c20191229__20201226_zYzW4aQCve31" title="Gross increases - current year tax positions" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1576">&#8212;</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Unrecognized tax benefits at December 26, 2020</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_987_eus-gaap--UnrecognizedTaxBenefits_iE_pp0p0_c20191229__20201226_zDaVzNEWT2H3" title="Ending balance" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:UnrecognizedTaxBenefits" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">394,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
</table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"></p>

</ix:nonNumeric><p id="xdx_8AF_zbzR9eLh0dPe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">U.S.
GAAP requires applying a &#8216;more likely than not&#8217; threshold to the recognition and derecognition of uncertain tax positions
either taken or expected to be taken by the Company&#8217;s income tax returns. The total amount of our gross tax liability for
tax positions that may not be sustained under a &#8216;more likely than not&#8217; threshold amounts to $<span id="xdx_90F_ecustom--IncomeTaxThresholdAmount_iI_pn5n6_c20201226_zOYmLm2sVrMk" title="Income tax threshold amount"><span id="xdx_90A_ecustom--IncomeTaxThresholdAmount_iI_pn5n6_c20191228_z1FoiW3oCZOa" title="Income tax threshold amount"><ix:nonFraction name="KOPN:IncomeTaxThresholdAmount" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD"><ix:nonFraction name="KOPN:IncomeTaxThresholdAmount" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.4</ix:nonFraction></ix:nonFraction></span></span> million as of December
26, 2020 and December 28, 2019. The Company&#8217;s policy regarding the classification of interest and penalties is to include
these amounts as a component of income tax expense. The total amount of accrued interest and penalties related to the Company&#8217;s
unrecognized tax benefits was $<span id="xdx_906_eus-gaap--UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense_pn5n6_c20191229__20201226_zcFXjj1rkXN4" title="Accrued interest and penalties related to unrecognized tax benefits"><ix:nonFraction name="us-gaap:UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.9</ix:nonFraction></span> million and $<span id="xdx_90C_eus-gaap--UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense_pn5n6_c20181230__20191228_zEGyPmM4oMm7" title="Accrued interest and penalties related to unrecognized tax benefits"><ix:nonFraction name="us-gaap:UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.8</ix:nonFraction></span> million as of December 26, 2020 and December 28, 2019 respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Net
operating losses were not utilized in 2020, 2019 and 2018 to offset federal and state taxes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 64; Value: 42 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->64<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"><p id="xdx_89D_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zcxnEbKya1Gl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
actual income tax provision reported from operations are different than those which would have been computed by applying the federal
statutory tax rate to loss before income tax provision. A reconciliation of income tax (benefit) provision from continuing operations
as computed at the U.S. federal statutory income tax rate to the provision for income tax benefit is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_8BA_zRHMbMrsU0T5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif; display: none">Schedule of Effective Income Tax Rate Reconciliation</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">Fiscal Year</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2018</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 49%; text-align: left">Tax provision at federal statutory rates</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98D_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20191229__20201226_pp0p0" title="Tax provision at federal statutory rates" style="width: 13%; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">925,000</ix:nonFraction></td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20181230__20191228_pp0p0" title="Tax provision at federal statutory rates" style="width: 13%; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">6,196,000</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20171231__20181229_pp0p0" title="Tax provision at federal statutory rates" style="width: 13%; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">7,515,000</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">State tax liability</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20191229__20201226_pp0p0" title="State tax liability" style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1596">&#8212;</span></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20181230__20191228_pp0p0" title="State tax liability" style="text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20171231__20181229_pp0p0" title="State tax liability" style="text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Foreign deferred tax rate differential</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20191229__20201226_pp0p0" title="Foreign deferred tax rate differential" style="font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationForeignIncomeTaxRateDifferential" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">38,000</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20181230__20191228_pp0p0" title="Foreign deferred tax rate differential" style="text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationForeignIncomeTaxRateDifferential" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">64,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20171231__20181229_pp0p0" title="Foreign deferred tax rate differential" style="text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationForeignIncomeTaxRateDifferential" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">39,000</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Foreign withholding</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--IncomeTaxReconciliationRepatriationOfForeignEarnings_pp0p0_c20191229__20201226_zWRSzNSnxwya" title="Foreign withholding" style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1608">&#8212;</span></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--IncomeTaxReconciliationRepatriationOfForeignEarnings_pp0p0_c20181230__20191228_znq4h548fDu2" title="Foreign withholding" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1610">&#8212;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--IncomeTaxReconciliationRepatriationOfForeignEarnings_c20171231__20181229_pp0p0" title="Foreign withholding" style="text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationRepatriationOfForeignEarnings" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">301,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Outside basis in Kowon, net unremitted earnings</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_988_ecustom--IncomeTaxReconciliationOutsideBasisInSubsidiary_pp0p0_c20191229__20201226_zyZfcOXkvTGf" title="Outside basis in Kowon, net unremitted earnings" style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1614">&#8212;</span></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--IncomeTaxReconciliationOutsideBasisInSubsidiary_pp0p0_c20181230__20191228_zWNlvuuwL40f" title="Outside basis in Kowon, net unremitted earnings" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1616">&#8212;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--IncomeTaxReconciliationOutsideBasisInSubsidiary_c20171231__20181229_pp0p0" title="Outside basis in Kowon, net unremitted earnings" style="text-align: right">(<ix:nonFraction name="KOPN:IncomeTaxReconciliationOutsideBasisInSubsidiary" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">468,000</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Permanent items</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_c20191229__20201226_pp0p0" title="Permanent items" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationNondeductibleExpenseOther" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">238,000</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_c20181230__20191228_pp0p0" title="Permanent items" style="text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationNondeductibleExpenseOther" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,964,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_c20171231__20181229_pp0p0" title="Permanent items" style="text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationNondeductibleExpenseOther" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">186,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Increase in net state operating loss carryforwards</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_981_ecustom--IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards_c20191229__20201226_pp0p0" title="Increase in net state operating loss carryforwards" style="font-weight: bold; text-align: right">(<ix:nonFraction name="KOPN:IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">233,000</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards_c20181230__20191228_pp0p0" title="Increase in net state operating loss carryforwards" style="text-align: right">(<ix:nonFraction name="KOPN:IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,985,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards_c20171231__20181229_pp0p0" title="Increase in net state operating loss carryforwards" style="text-align: right">(<ix:nonFraction name="KOPN:IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">406,000</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Utilization of net operating losses for U.K. research and development refund</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--OtherIncomeTaxExpenseBenefitContinuingOperations_c20191229__20201226_pp0p0" title="Utilization of net operating losses for U.K. research and development refund" style="font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:OtherIncomeTaxExpenseBenefitContinuingOperations" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">151,000</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--OtherIncomeTaxExpenseBenefitContinuingOperations_c20181230__20191228_pp0p0" title="Utilization of net operating losses for U.K. research and development refund" style="text-align: right">(<ix:nonFraction name="us-gaap:OtherIncomeTaxExpenseBenefitContinuingOperations" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">148,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--OtherIncomeTaxExpenseBenefitContinuingOperations_pp0p0_c20171231__20181229_z7D20Hr7DhLe" title="Utilization of net operating losses for U.K. research and development refund" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1636">&#8212;</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Provision to tax return
adjustments and tax rate change <sup></sup></span></td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_985_ecustom--EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes_c20191229__20201226_pp0p0" title="Provision to tax return adjustments and tax rate change (1)" style="font-weight: bold; text-align: right">(<ix:nonFraction name="KOPN:EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">180,000</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes_c20181230__20191228_pp0p0" title="Provision to tax return adjustments and tax rate change (1)" style="text-align: right"><ix:nonFraction name="KOPN:EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">803,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes_c20171231__20181229_pp0p0" title="Provision to tax return adjustments and tax rate change (1)" style="text-align: right">(<ix:nonFraction name="KOPN:EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">76,000</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Tax credits</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--IncomeTaxReconciliationTaxCredits_c20191229__20201226_pp0p0" title="Tax credits" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationTaxCredits" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,000</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--IncomeTaxReconciliationTaxCredits_pp0p0_c20181230__20191228_zQRgDDUwISrl" title="Tax credits" style="text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationTaxCredits" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,931,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--IncomeTaxReconciliationTaxCredits_c20171231__20181229_pp0p0" title="Tax credits" style="text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationTaxCredits" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">239,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Non-deductible 162M compensation limitations</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98C_ecustom--EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation_pp0p0_c20191229__20201226_zZUgVaKKNQb5" title="Non-deductible 162M compensation limitations" style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1650">&#8212;</span></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation_pp0p0_c20181230__20191228_z38q0rpYANi4" title="Non-deductible 162M compensation limitations" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1652">&#8212;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation_c20171231__20181229_pp0p0" title="Non-deductible 162M compensation limitations" style="text-align: right"><ix:nonFraction name="KOPN:EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">13,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Equity compensation</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20191229__20201226_pp0p0" title="Non-deductible equity compensation" style="font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">121,000</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20181230__20191228_pp0p0" title="Non-deductible equity compensation" style="text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">16,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20171231__20181229_pp0p0" title="Non-deductible equity compensation" style="text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">290,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Uncertain tax position for transfer pricing</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--IncomeTaxReconciliationTaxContingencies_c20191229__20201226_pp0p0" title="Uncertain tax position for transfer pricing" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationTaxContingencies" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">129,000</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationTaxContingencies_c20181230__20191228_pp0p0" title="Uncertain tax position for transfer pricing" style="text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationTaxContingencies" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">105,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationTaxContingencies_c20171231__20181229_pp0p0" title="Uncertain tax position for transfer pricing" style="text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationTaxContingencies" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">91,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Other, net</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--IncomeTaxReconciliationOtherAdjustments_c20191229__20201226_pp0p0" title="Other, net" style="font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationOtherAdjustments" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">14,000</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--IncomeTaxReconciliationOtherAdjustments_c20181230__20191228_pp0p0" title="Other, net" style="text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationOtherAdjustments" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">22,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Total provision</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
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</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"></p>

</ix:nonNumeric><p id="xdx_8AF_zY4igrv0aU74" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Pretax
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Deferred income taxes are provided to recognize the effect of temporary differences between tax and financial reporting. Deferred
income tax assets and liabilities consist of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"><p id="xdx_897_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zjCHaNznqhQd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B6_z5peY1LFH2D1" style="display: none">Schedule
of Deferred Tax Assets and Liabilities</span></span>&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Deferred tax liability:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; width: 60%; text-align: left">Foreign withholding liability</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98E_ecustom--DeferredTaxLiabilitiesForeignTaxes_c20201226_pp0p0" title="Foreign withholding liability" style="width: 16%; font-weight: bold; text-align: right">(<ix:nonFraction name="KOPN:DeferredTaxLiabilitiesForeignTaxes" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">554,000</ix:nonFraction></td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 2%">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Deferred tax assets:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Federal net operating loss carryforwards</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsDomestic_c20201226_pp0p0" title="Federal net operating loss carryforwards" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsDomestic" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">46,311,000</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">State net operating loss carryforwards</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal_c20201226_pp0p0" title="State net operating loss carryforwards" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,454,000</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Foreign net operating loss carryforwards</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_c20201226_pp0p0" title="Foreign net operating loss carryforwards" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,319,000</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_c20191228_pp0p0" title="Foreign net operating loss carryforwards" style="text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,293,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Equity awards</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_c20201226_pp0p0" title="Equity awards" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">549,000</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_c20191228_pp0p0" title="Equity awards" style="text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">428,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Tax credits</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwards_c20201226_pp0p0" title="Tax credits" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsTaxCreditCarryforwards" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,153,000</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwards_c20191228_pp0p0" title="Tax credits" style="text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsTaxCreditCarryforwards" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,161,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Property, plant and equipment</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--DeferredTaxAssetsPropertyPlantAndEquipment_c20201226_pp0p0" title="Property, plant and equipment" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">577,000</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--DeferredTaxAssetsPropertyPlantAndEquipment_c20191228_pp0p0" title="Property, plant and equipment" style="text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">524,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Unrealized losses on investments</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--DeferredTaxAssetsInvestments_c20201226_pp0p0" title="Unrealized losses on investments" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsInvestments" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,860,000</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; padding-bottom: 1.5pt">Other</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--DeferredTaxAssetsOtherTaxCarryforwards_c20191228_pp0p0" title="Other" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsOtherTaxCarryforwards" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,603,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Net deferred tax assets</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--DeferredTaxAssetsGross_c20201226_pp0p0" title="Net deferred tax assets" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsGross" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">66,426,000</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--DeferredTaxAssetsGross_c20191228_pp0p0" title="Net deferred tax assets" style="text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsGross" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">65,042,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Valuation allowance</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_c20201226_zbysTpOmOkUb" title="Valuation allowance" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:DeferredTaxAssetsValuationAllowance" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">66,980,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iNI_pp0p0_di_c20191228_zgKQHIS7YHtc" title="Deferred tax assets net" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:DeferredTaxAssetsLiabilitiesNet" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">524,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"></p>

</ix:nonNumeric><p id="xdx_8A0_zjcyAABG3w82" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 65; Value: 42 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->65<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
valuation allowance was approximately $<span id="xdx_909_ecustom--DeferredTaxAssetValuationAllowance_iNI_pp0p0_dixL_c20201226_zWDLYHofBhi8" title="Valuation allowance::XDX::66%2C980%2C000"><span style="-sec-ix-hidden: xdx2ixbrl1741">67.0</span></span> million and $<span id="xdx_906_ecustom--DeferredTaxAssetValuationAllowance_iNI_pp0p0_dixL_c20191228_zDRe9BNkaR7b" title="Valuation allowance::XDX::65%2C566%2C000"><span style="-sec-ix-hidden: xdx2ixbrl1743">65.6</span></span> million at December 26, 2020 and December 28, 2019, respectively,
primarily driven by U.S. net operating loss carryforwards (&#8220;NOLs&#8221;) and tax credits that the Company does not believe
will ultimately be realized.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Deferred
tax assets and liabilities&#8212;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">As
of December 26, 2020, the Company has available for tax purposes NOLs of $<span id="xdx_90A_eus-gaap--OperatingLossCarryforwards_iI_pn5n6_c20201226_zAz7TrhaB17i" title="Net operating losses"><ix:nonFraction name="us-gaap:OperatingLossCarryforwards" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">160.3</ix:nonFraction> </span>million expiring 2021 through <span id="xdx_90B_ecustom--OperatingLossCarryforwardsExpirationYear_dtYxL_c20191229__20201226__srt--RangeAxis__srt--MinimumMember_zzTZ1tM5V78c" title="Net operating loss expiration year::XDX::2038"><span style="-sec-ix-hidden: xdx2ixbrl1747">2038</span></span> and $<span id="xdx_900_ecustom--OperatingLossCarryforwardsNoExpiration_iI_pn5n6_c20201226_z84hAPVCnYe6" title="Net operating losses no expiration"><ix:nonFraction name="KOPN:OperatingLossCarryforwardsNoExpiration" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">60.1</ix:nonFraction></span> million
that have an unlimited carryover period. The Company has recognized a full valuation allowance on its net deferred tax assets
as the Company has concluded that such assets are not more likely than not to be realized.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
2017 Tax Act imposes a mandatory transition tax on accumulated foreign earnings and eliminates U.S. taxes on foreign subsidiary
distribution. As a result, earnings in foreign jurisdictions are available for distribution to the U.S. without incremental U.S.
income taxes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Under
the provisions of Section 382, certain substantial changes in Kopin&#8217;s ownership may limit in the future the amount of net
operating loss carryforwards that could be used annually to offset future taxable income and income tax liability.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company&#8217;s income tax returns have not been examined by the Internal Revenue Service and are subject to examination for all
years since 2001. State income tax returns are generally subject to examination for a period of three to five years after filing
of the respective return. The state impact of any federal changes remains subject to examination by various states for a period
of up to one year after formal notification to the states.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">International
jurisdictions have statutes of limitations generally ranging from three to twenty years after filing of the respective return.
Years still open to examination by tax authorities in major jurisdictions include Korea (2009 onward), Japan (2009 onward), Hong
Kong (2011 onward) and United Kingdom (2014 onward). The Company is not currently under examination in these jurisdictions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ProductWarrantyDisclosureTextBlock"><p id="xdx_80D_eus-gaap--ProductWarrantyDisclosureTextBlock_zP7ocnFCKNM2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>11.
<span><span id="xdx_825_zoZQLUXdJTkc">Accrued Warranty</span></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_909_ecustom--ProductWarrantyTerm_c20191229__20201226__us-gaap--TypeOfArrangementAxis__custom--WarrantyMember" title="Product warranty term"><ix:nonNumeric contextRef="From2019-12-292020-12-26_custom_WarrantyMember" name="KOPN:ProductWarrantyTerm">The
Company warrants its products against defect for 12 months, however, for certain products a customer may purchase an extended
warranty.</ix:nonNumeric></span> A provision for estimated future costs and estimated returns for credit relating to such warranty is recorded in the
period when product is shipped and revenue is recognized, and is updated as additional information becomes available. The Company&#8217;s
estimate of future costs to satisfy warranty obligations is based primarily on historical warranty expense experienced and a provision
for potential future product failures. Changes in the accrued warranty for fiscal years ended 2020, 2019 and 2018 are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ScheduleOfProductWarrantyLiabilityTableTextBlock"><p id="xdx_89A_eus-gaap--ScheduleOfProductWarrantyLiabilityTableTextBlock_ztPeHNYceij3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif; display: none">Schedule
of Accrued Warranty&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">Fiscal Year Ended</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 26, 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 28, 2019</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 29, 2018</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 34%; text-align: left">Beginning balance</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98E_eus-gaap--StandardProductWarrantyAccrual_iS_pp0p0_c20191229__20201226_zrVPYi0muOS3" title="Balance, December 28, 2019" style="width: 18%; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:StandardProductWarrantyAccrual" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">509,000</ix:nonFraction></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--StandardProductWarrantyAccrual_iS_pp0p0_c20181230__20191228_z3UI2PDSU6tl" title="Balance, December 28, 2019" style="width: 18%; text-align: right"><ix:nonFraction name="us-gaap:StandardProductWarrantyAccrual" contextRef="AsOf2018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">571,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--StandardProductWarrantyAccrual_iS_pp0p0_c20171231__20181229_z60OjSXpwiEh" title="Balance, December 28, 2019" style="width: 18%; text-align: right"><ix:nonFraction name="us-gaap:StandardProductWarrantyAccrual" contextRef="AsOf2017-12-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">649,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Additions</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--StandardProductWarrantyAccrualWarrantiesIssued_c20191229__20201226_pp0p0" title="Additions" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:StandardProductWarrantyAccrualWarrantiesIssued" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">435,000</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--StandardProductWarrantyAccrualWarrantiesIssued_c20181230__20191228_pp0p0" title="Additions" style="font-style: normal; font-weight: normal; text-align: right"><ix:nonFraction name="us-gaap:StandardProductWarrantyAccrualWarrantiesIssued" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">471,000</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Claim and reversals</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_985_ecustom--StandardProductWarrantyAccrualPaymentsAndReversals_c20191229__20201226_pp0p0" title="Claims" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(<ix:nonFraction name="KOPN:StandardProductWarrantyAccrualPaymentsAndReversals" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">436,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--StandardProductWarrantyAccrualPaymentsAndReversals_c20181230__20191228_pp0p0" title="Claims" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="KOPN:StandardProductWarrantyAccrualPaymentsAndReversals" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">533,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--StandardProductWarrantyAccrualPaymentsAndReversals_c20171231__20181229_pp0p0" title="Claims" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="KOPN:StandardProductWarrantyAccrualPaymentsAndReversals" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">237,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">Ending Balance</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_989_eus-gaap--StandardProductWarrantyAccrual_iE_pp0p0_c20191229__20201226_zhkI5ow0avv1" title="Balance, September 26, 2020" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:StandardProductWarrantyAccrual" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">508,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--StandardProductWarrantyAccrual_iE_pp0p0_c20181230__20191228_zHD6m53PB2ke" title="Balance, September 26, 2020" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StandardProductWarrantyAccrual" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">509,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--StandardProductWarrantyAccrual_iE_pp0p0_c20171231__20181229_zA19HwEUlefa" title="Balance, September 26, 2020" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StandardProductWarrantyAccrual" contextRef="AsOf2018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">571,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"></p>

</ix:nonNumeric><p id="xdx_8A8_zrhG3SjmYcQj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:DefinedBenefitPlanTextBlock"><p id="xdx_80E_eus-gaap--DefinedBenefitPlanTextBlock_zHb90EFDCBdd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>12.
<span><span id="xdx_822_zgxRfw8WF66d">Employee Benefit Plan</span></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company has an employee benefit plan pursuant to Section 401(k) of the Internal Revenue Code of 1986, as amended. In 2020, the
plan allowed employees to defer an amount of their annual compensation up to a current maximum of $<span id="xdx_90B_eus-gaap--DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount_c20191229__20201226__srt--StatementScenarioAxis__custom--UnderAgeOfFiftyMember_pp0p0" title="Maximum amount of annual compensation"><ix:nonFraction name="us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount" contextRef="From2019-12-292020-12-26_custom_UnderAgeOfFiftyMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">19,500</ix:nonFraction></span> if they are under the
age of 50 and $<span id="xdx_903_eus-gaap--DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount_c20191229__20201226__srt--StatementScenarioAxis__custom--OverAgeOfFiftyMember_pp0p0" title="Maximum amount of annual compensation"><ix:nonFraction name="us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount" contextRef="From2019-12-292020-12-26_custom_OverAgeOfFiftyMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">26,000</ix:nonFraction></span> if they are over the age of 50. The Company matches <span id="xdx_904_eus-gaap--DefinedContributionPlanEmployerMatchingContributionPercent_pii_dp_uPure_c20191229__20201226_z9wJarWapOX2" title="Employer matching percentage"><ix:nonFraction name="us-gaap:DefinedContributionPlanEmployerMatchingContributionPercent" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">50</ix:nonFraction></span>% of all deferred compensation on the first <span id="xdx_905_eus-gaap--DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent_pii_dp_uPure_c20191229__20201226_zx17J6QOSZBe" title="Maximum amount of employee contribution"><ix:nonFraction name="us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">6</ix:nonFraction></span>% of
each employee&#8217;s deferred compensation. The amount charged to operations in connection with this plan was approximately $<span id="xdx_90B_eus-gaap--DefinedContributionPlanCostRecognized_pn5n6_c20191229__20201226_z6m7ToCadb47" title="Amount charged to operations"><span id="xdx_90F_eus-gaap--DefinedContributionPlanCostRecognized_pn5n6_c20181230__20191228_zW9ZMM1KHs43" title="Amount charged to operations"><span id="xdx_903_eus-gaap--DefinedContributionPlanCostRecognized_pn5n6_c20171231__20181229_zQg8I2NUARB3" title="Amount charged to operations"><ix:nonFraction name="us-gaap:DefinedContributionPlanCostRecognized" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD"><ix:nonFraction name="us-gaap:DefinedContributionPlanCostRecognized" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD"><ix:nonFraction name="us-gaap:DefinedContributionPlanCostRecognized" contextRef="From2017-12-312018-12-29" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.3</ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span>
million in fiscal years 2020, 2019 and 2018.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 66; Value: 42 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:CommitmentsDisclosureTextBlock"><p id="xdx_803_eus-gaap--CommitmentsDisclosureTextBlock_zHGKqMEIcsIg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>13.
<span id="xdx_828_ztdzOIxXZC7g">Commitments</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company entered into an agreement in August 2017 to acquire an approximate <span id="xdx_906_ecustom--PercentageOfEquityInterestAcquirable_iI_pii_dp_uPure_c20170831__dei--LegalEntityAxis__custom--KunmingBOEDisplayTechnologyCoLtdMember_zTBSvWiN4Jkg" title="Percentage of equity interest acquirable"><ix:nonFraction name="KOPN:PercentageOfEquityInterestAcquirable" contextRef="AsOf2017-08-31_custom_KunmingBOEDisplayTechnologyCoLtdMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">3.5</ix:nonFraction></span>% equity interest in Kunming BOE Display Technology
Co., Ltd. (&#8220;BOE&#8221;), which is located in China, for <span id="xdx_903_ecustom--CashCommitmenttoPurchaseEquityInvestment_iI_pn5n6_uRMB_c20170831__dei--LegalEntityAxis__custom--KunmingBOEDisplayTechnologyCoLtdMember__us-gaap--AwardTypeAxis__custom--RMBMember_zF8H6yq4JJZk" title="Cash, commitment to purchase equity investment"><ix:nonFraction name="KOPN:CashCommitmenttoPurchaseEquityInvestment" contextRef="AsOf2017-08-31_custom_KunmingBOEDisplayTechnologyCoLtdMember_custom_RMBMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="RMB">35.0</ix:nonFraction></span> million Chinese Yuan Renminbi (approximately $<span id="xdx_908_ecustom--CashCommitmenttoPurchaseEquityInvestment_iI_pn5n6_c20170831__dei--LegalEntityAxis__custom--KunmingBOEDisplayTechnologyCoLtdMember_zEzRDHA97Ha1" title="Cash, commitment to purchase equity investment"><ix:nonFraction name="KOPN:CashCommitmenttoPurchaseEquityInvestment" contextRef="AsOf2017-08-31_custom_KunmingBOEDisplayTechnologyCoLtdMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">5.0</ix:nonFraction></span> million).
In 2020 the Company executed an agreement to transfer its equity purchase obligation to another company. Accordingly, the Company
is no longer obligated and will not be making the investment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:LegalMattersAndContingenciesTextBlock"><p id="xdx_80F_eus-gaap--LegalMattersAndContingenciesTextBlock_zNUiyLig5W9g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>14.
<span id="xdx_829_zaSpLBcEqqBi">Litigation</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company may engage in legal proceedings arising in the ordinary course of business. Claims, suits, investigations and proceedings
are inherently uncertain and it is not possible to predict the ultimate outcome of such matters and our business, financial condition,
results of operations or cash flows could be affected in any particular period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>BlueRadios,
Inc. v. Kopin Corporation, Civil Action No. 16-02052-JLK (D. Col.):</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">On
August 12, 2016, BlueRadios, Inc. (&#8220;BlueRadios&#8221;) filed a complaint in the U.S. District Court for the District of
Colorado, alleging that the Company breached a contract between it and BlueRadios concerning an alleged joint venture between
the Company and BlueRadios to design, develop and commercialize micro-display products with embedded wireless technology referred
to as &#8220;Golden-i&#8221; breached the covenant of good faith and fair dealing associated with that contract, breached its
fiduciary duty to BlueRadios, and misappropriated trade secrets owned by BlueRadios in violation of Colorado law (C.R.S. &#167;
7-74-104(4)) and the Defend Trade Secrets Act (18 U.S.C. &#167; 1836(b)(1)). BlueRadios further alleges that the Company was unjustly
enriched by its alleged misconduct, BlueRadios is entitled to an accounting to determine the amount of profits obtained by the
Company as a result of its alleged misconduct, and the inventorship on at least ten patents or patent applications owned by the
Company need to be corrected to list BlueRadios&#8217; employees as inventors and thereby list BlueRadios as co-assignees of the
patents. BlueRadios seeks monetary, declaratory, and injunctive relief, including for alleged non-payment of engineering retainer
fees.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 23.75pt"><span style="font: 10pt Times New Roman, Times, Serif">On
October 11, 2016, the Company filed its Answer and Affirmative Defenses. The parties completed expert depositions on November
15, 2019. On December 2, 2019, the Company filed a Motion for Partial Summary Judgment requesting the Court dismiss counts 2-7
in their entirety and counts 1 and 8 in part. BlueRadios also filed a Motion for Partial Summary Judgment alleging it is the co-owner
of U.S. Patent No. 8,909,296. Responses to the Motions for Partial Summary Judgment were filed on January 15, 2020, and replies
were filed on February 19, 2020. On September 25, 2020, the Court denied BlueRadios&#8217; Motion for Partial Summary Judgment.
A trial date has not yet been set by the Court. The Company has not concluded a loss from this matter is probable; therefore,
we have not recorded an accrual for litigation or claims related to this matter for the period ended December 26, 2020. The Company
will continue to evaluate information as it becomes known and will record an estimate for losses at the time or times when it
is both probable that a loss has been incurred and the amount of the loss is reasonably estimable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 23.75pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 67; Value: 42 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->67<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:SegmentReportingDisclosureTextBlock"><p id="xdx_800_eus-gaap--SegmentReportingDisclosureTextBlock_zEBTFjxB9Ah5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>15.
<span id="xdx_828_zksMRpjShfni">Segments and Disaggregation of Revenue</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;&#160;</b></span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:LongLivedAssetsByGeographicAreasTableTextBlock"><p id="xdx_896_eus-gaap--LongLivedAssetsByGeographicAreasTableTextBlock_zy30RpW2k9q5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Total
long-lived assets by country at December 26, 2020 and December 28, 2019 were:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B4_zBiOHskBxF68" style="display: none">Schedule
of Long-lived Assets by Geographic Areas</span>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Total Long-lived Assets (in thousands)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%">U.S.</td><td style="width: 2%; font-weight: bold">&#160;</td>
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    <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--NoncurrentAssets_c20191228__srt--StatementGeographicalAxis__country--US_pn3n3" title="Total Long-lived Assets" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:NoncurrentAssets" contextRef="AsOf2019-12-28_country_US" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">3,647</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--NoncurrentAssets_c20201226__srt--StatementGeographicalAxis__country--GB_pn3n3" title="Total Long-lived Assets" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:NoncurrentAssets" contextRef="AsOf2020-12-26_country_GB" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">329</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>China</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--NoncurrentAssets_c20201226__srt--StatementGeographicalAxis__country--CN_pn3n3" title="Total Long-lived Assets" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:NoncurrentAssets" contextRef="AsOf2020-12-26_country_CN" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">11</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--NoncurrentAssets_c20201226__srt--StatementGeographicalAxis__country--JP_pn3n3" title="Total Long-lived Assets" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:NoncurrentAssets" contextRef="AsOf2020-12-26_country_JP" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">39</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--NoncurrentAssets_c20191228__srt--StatementGeographicalAxis__country--JP_pn3n3" title="Total Long-lived Assets" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NoncurrentAssets" contextRef="AsOf2019-12-28_country_JP" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">101</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--NoncurrentAssets_c20191228_pn3n3" title="Total Long-lived Assets" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:NoncurrentAssets" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">4,227</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"></p>

</ix:nonNumeric><p id="xdx_8A9_z9BTLHClPpsd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">We
disaggregate our revenue from contracts with customers by geographic location and by display application, as we believe it best
depicts how the nature, amount, timing and uncertainty of our revenue and cash flows are affected by economic factors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:RevenueFromExternalCustomersByGeographicAreasTableTextBlock"><p id="xdx_89B_eus-gaap--RevenueFromExternalCustomersByGeographicAreasTableTextBlock_z37NgZyhpBTl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Total
revenue by geographical area for the fiscal years ended December 26, 2020, December 28, 2019 and December 29, 2018:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BE_zi9BhqAkZIeg" style="display: none">Schedule of Segment Information by Revenue Type&#160;</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"></p>

</ix:nonNumeric><p id="xdx_8A2_z0ej4NfAcDil" style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p>

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<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">Other</td><td style="font-weight: bold">&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total Revenues</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
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</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"></p>

</ix:nonNumeric><p id="xdx_8A8_zQSQt1YdbiQ7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 68; Value: 42 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:QuarterlyFinancialInformationTextBlock"><p id="xdx_807_eus-gaap--QuarterlyFinancialInformationTextBlock_z49RKAN5ngX5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>16.
<span id="xdx_82C_ztBQU1suxNhe">Selected Quarterly Financial Information (Unaudited)</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
following tables present Kopin&#8217;s quarterly operating results for the fiscal years ended December 26, 2020 and December 28,
2019. The information for each of these quarters is unaudited and has been prepared on the same basis as the audited consolidated
financial statements. In the opinion of management, all necessary adjustments, consisting only of normal recurring adjustments,
have been included to present fairly the unaudited consolidated quarterly results when read in conjunction with Kopin&#8217;s
audited consolidated financial statements and related notes. These operating results are not necessarily indicative of the results
of any future period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ScheduleOfQuarterlyFinancialInformationTableTextBlock"><p id="xdx_897_eus-gaap--ScheduleOfQuarterlyFinancialInformationTableTextBlock_zoBgwcmFwcng" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Quarterly
Periods During Fiscal Year Ended December 26, 2020:&#160;</span></p>

<p style="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt"><span><span id="xdx_8B5_z48JDj6nQusl" style="display: none">Schedule of Quarterly Financial Information</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid">(in thousands, except per share data)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Three months<br /> ended <br /> March 28, 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Three months <br /> ended <br /> June 27, 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Three months<br /> ended <br /> September 26, 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Three months<br /> ended <br /> December 26, 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 39%; font-weight: bold; text-align: left">Total revenue</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--Revenues_c20191229__20200328_pn3n3" title="Revenue" style="width: 12%; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-12-292020-03-28" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">7,878</ix:nonFraction></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_c20200329__20200627_pn3n3" title="Revenue" style="width: 12%; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-03-292020-06-27" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">8,815</ix:nonFraction></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_983_eus-gaap--Revenues_c20200628__20200926_pn3n3" title="Revenue" style="width: 12%; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-06-282020-09-26" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">9,513</ix:nonFraction></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_c20200927__20201226_pn3n3" title="Revenue" style="width: 12%; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-09-272020-12-26" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">13,922</ix:nonFraction></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"><b>Gross profit <sup id="xdx_F4C_zklDmPDKLZD6">(2)</sup></b></span></td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--GrossProfit_pn3n3_c20191229__20200328_fKDIp_zFsPXphDnkn6" title="Gross profit" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2019-12-292020-03-28" id="Fact001973" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">271</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--GrossProfit_pn3n3_c20200329__20200627_fKDIp_znKSYqEe7mu1" title="Gross profit" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-03-292020-06-27" id="Fact001975" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">1,891</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--GrossProfit_pn3n3_c20200628__20200926_fKDIp_zYUBKKhSnt13" title="Gross profit" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-06-282020-09-26" id="Fact001977" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">1,662</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--GrossProfit_pn3n3_c20200927__20201226_fKDIp_zq2lkLM0w16g" title="Gross profit" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-09-272020-12-26" id="Fact001979" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">3,295</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">(Loss) income from operations</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20191229__20200328_pn3n3" title="(Loss) income from operations" style="font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" contextRef="From2019-12-292020-03-28" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">3,541</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20200329__20200627_pn3n3" title="(Loss) income from operations" style="font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" contextRef="From2020-03-292020-06-27" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">1,095</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20200628__20200926_pn3n3" title="(Loss) income from operations" style="font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" contextRef="From2020-06-282020-09-26" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">1,108</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20200927__20201226_pn3n3" title="(Loss) income from operations" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" contextRef="From2020-09-272020-12-26" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">981</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Net (loss) income attributable to the controlling interest</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--NetIncomeLoss_c20191229__20200328_pn3n3" title="Net (loss) income attributable to the controlling interest" style="font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-12-292020-03-28" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">3,596</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--NetIncomeLoss_c20200329__20200627_pn3n3" title="Net (loss) income attributable to the controlling interest" style="font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-03-292020-06-27" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">1,122</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--NetIncomeLoss_c20200628__20200926_pn3n3" title="Net (loss) income attributable to the controlling interest" style="font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-06-282020-09-26" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">957</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--NetIncomeLoss_c20200927__20201226_pn3n3" title="Net (loss) income attributable to the controlling interest" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-09-272020-12-26" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">1,263</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"><b>Net (loss) income per share <sup>(1)</sup>:</b></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td id="xdx_F43_z6tMAtR4LNn" style="padding-left: 10pt; font-weight: bold">Basic</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">$</td><td id="xdx_988_eus-gaap--EarningsPerShareBasic_pii_c20191229__20200328_fKDEp_zQx2vGyHRPT7" title="Net (loss) income per share basic" style="font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2019-12-292020-03-28" id="Fact001997" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.04</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">$</td><td id="xdx_988_eus-gaap--EarningsPerShareBasic_pii_c20200329__20200627_fKDEp_z05Q9oqer4F7" title="Net (loss) income per share basic" style="font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2020-03-292020-06-27" id="Fact001999" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.01</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">$</td><td id="xdx_98F_eus-gaap--EarningsPerShareBasic_pii_c20200628__20200926_fKDEp_zXSFMc8Y4ht2" title="Net (loss) income per share basic" style="font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2020-06-282020-09-26" id="Fact002001" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.01</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">$</td><td id="xdx_98B_eus-gaap--EarningsPerShareBasic_pii_c20200927__20201226_fKDEp_zs2lNlSY0s11" title="Net (loss) income per share basic" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2020-09-272020-12-26" id="Fact002003" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.02</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td id="xdx_F46_zJOOmiYhvTGb" style="padding-left: 10pt; font-weight: bold">Diluted</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">$</td><td id="xdx_98A_eus-gaap--EarningsPerShareDiluted_pii_c20191229__20200328_fKDEp_zUG4Ez3wTZB5" title="Net (loss) income per share diluted" style="font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareDiluted" contextRef="From2019-12-292020-03-28" id="Fact002005" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.04</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">$</td><td id="xdx_988_eus-gaap--EarningsPerShareDiluted_pii_c20200329__20200627_fKDEp_zvPnLdd19Px7" title="Net (loss) income per share diluted" style="font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareDiluted" contextRef="From2020-03-292020-06-27" id="Fact002007" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.01</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--EarningsPerShareDiluted_pii_c20200628__20200926_fKDEp_zKbzinDTWVph" title="Net (loss) income per share diluted" style="font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareDiluted" contextRef="From2020-06-282020-09-26" id="Fact002009" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.01</ix:nonFraction></td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">$</td><td id="xdx_986_eus-gaap--EarningsPerShareDiluted_pii_c20200927__20201226_fKDEp_zsElxA217aI8" title="Net (loss) income per share diluted" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:EarningsPerShareDiluted" contextRef="From2020-09-272020-12-26" id="Fact002011" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.02</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold">Weighted average number of common shares outstanding:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; font-weight: bold">Basic</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20191229__20200328_pii" title="Weighted average number of common shares outstanding basic" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2019-12-292020-03-28" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">82,536</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20200329__20200627_pii" title="Weighted average number of common shares outstanding basic" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2020-03-292020-06-27" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">82,569</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20200628__20200926_pii" title="Weighted average number of common shares outstanding basic" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2020-06-282020-09-26" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">82,596</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20200927__20201226_pii" title="Weighted average number of common shares outstanding basic" style="font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2020-09-272020-12-26" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">81,689</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; font-weight: bold; padding-bottom: 1.5pt">Diluted</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20191229__20200328_pii" title="Weighted average number of common shares outstanding diluted" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" contextRef="From2019-12-292020-03-28" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">82,536</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20200329__20200627_pii" title="Weighted average number of common shares outstanding diluted" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" contextRef="From2020-03-292020-06-27" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">82,569</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20200628__20200926_pii" title="Weighted average number of common shares outstanding diluted" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" contextRef="From2020-06-282020-09-26" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">82,596</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20200927__20201226_pii" title="Weighted average number of common shares outstanding diluted" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" contextRef="From2020-09-272020-12-26" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">82,196</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F0A_zu4btFeVHSXe" style="font: 10pt Times New Roman, Times, Serif">(1)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F16_z1L09gFvbLoi" style="font: 10pt Times New Roman, Times, Serif"><ix:footnote id="Footnote002028" xml:lang="en-US">Net
    loss per share is computed independently for each of the quarters presented; accordingly, the sum of the quarterly net income
    per share may not equal the total computed for the year.</ix:footnote></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F03_zASmKkRtnNNl" style="font: 10pt Times New Roman, Times, Serif">(2)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F12_zz1SKKhOIPfk" style="font: 10pt Times New Roman, Times, Serif"><ix:footnote id="Footnote002029" xml:lang="en-US">Gross
    profit is defined as net product revenues less cost of product revenues.</ix:footnote></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Quarterly
Periods During Fiscal Year Ended December 28, 2019:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid">(in thousands, except per share data)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times ew Roman, Times, Serif">Three months<br /> ended <br /> March 30,</span></p>
                                                                                <p style="margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">2019</span></p></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0"><span style="font: 10pt TimesNew Roman, Times, Serif">Three months<br /> ended <br /> June 29,</span></p>
                                                                                <p style="margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">2019<span id="xdx_F59_zI6dcwkb1Vii"><sup>(3)</sup></span></span></p></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Three
    months<br /> ended <br /> September 28, 2019</span></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Three months<br /> ended <br /> December 28, 2019</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 39%; text-align: left">Total revenue</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--Revenues_c20181230__20190330_pn3n3" title="Revenue" style="width: 12%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2018-12-302019-03-30" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">5,543</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pn3n3_c20190331__20190629_fKDMp_zun8zvmlMaU1" title="Revenue" style="width: 12%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-03-312019-06-29" id="Fact002033" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">9,110</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--Revenues_c20190630__20190928_pn3n3" title="Revenue" style="width: 12%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-06-302019-09-28" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">6,139</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--Revenues_c20190929__20191228_pn3n3" title="Revenue" style="width: 12%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-09-292019-12-28" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">8,727</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Gross profit <sup id="xdx_F47_zuA7VNSnaHad">(2)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--GrossProfit_pn3n3_c20181230__20190330_fKDIp_zlX4JMtsX3X7" title="Gross profit" style="text-align: right">(<ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2018-12-302019-03-30" id="Fact002039" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">1,263</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--GrossProfit_pn3n3_c20190331__20190629_fKDIpKDMp_zvIsdaDvfo5" title="Gross profit" style="text-align: right">(<ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2019-03-312019-06-29" id="Fact002041" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">808</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--GrossProfit_pn3n3_c20190630__20190928_fKDIp_zBtoPycePEjh" title="Gross profit" style="text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2019-06-302019-09-28" id="Fact002043" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">265</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--GrossProfit_pn3n3_c20190929__20191228_fKDIp_z94Plw4iwUhc" title="Gross profit" style="text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2019-09-292019-12-28" id="Fact002045" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="USD">1,188</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Loss from operations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20181230__20190330_pn3n3" title="(Loss) income from operations" style="text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" contextRef="From2018-12-302019-03-30" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">11,584</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_pn3n3_c20190331__20190629_fKDMp_z2vijjdvkBZh" title="(Loss) income from operations" style="text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" contextRef="From2019-03-312019-06-29" id="Fact002049" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">4,838</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20190630__20190928_pn3n3" title="(Loss) income from operations" style="text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" contextRef="From2019-06-302019-09-28" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">6,402</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20190929__20191228_pn3n3" title="(Loss) income from operations" style="text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" contextRef="From2019-09-292019-12-28" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">3,556</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Net loss attributable to the controlling interest</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--NetIncomeLoss_c20181230__20190330_pn3n3" title="Net (loss) income attributable to the controlling interest" style="text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2018-12-302019-03-30" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">11,331</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--NetIncomeLoss_pn3n3_c20190331__20190629_fKDMp_zqtLBMtdWCs5" title="Net (loss) income attributable to the controlling interest" style="text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-03-312019-06-29" id="Fact002057" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">4,260</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--NetIncomeLoss_c20190630__20190928_pn3n3" title="Net (loss) income attributable to the controlling interest" style="text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-06-302019-09-28" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">6,625</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--NetIncomeLoss_c20190929__20191228_pn3n3" title="Net (loss) income attributable to the controlling interest" style="text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-09-292019-12-28" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="USD">7,290</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font: 10pt Times New Roman, Times, Serif">Net loss per share <sup>(1)</sup>:</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td id="xdx_F41_z7pRVc6OZI5e" style="padding-left: 10pt; text-align: left">Basic and diluted</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--EarningsPerShareBasicAndDiluted_pii_c20181230__20190330_fKDEp_zPZw7G2gcNr7" title="Net loss per share basic and diluted" style="text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasicAndDiluted" contextRef="From2018-12-302019-03-30" id="Fact002063" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.15</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--EarningsPerShareBasicAndDiluted_pii_c20190331__20190629_fKDEpKDMp_zURCo8biCzH3" title="Net loss per share basic and diluted" style="text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasicAndDiluted" contextRef="From2019-03-312019-06-29" id="Fact002065" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.05</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--EarningsPerShareBasicAndDiluted_pii_c20190630__20190928_fKDEp_zmrz5jcCMEmj" title="Net loss per share basic and diluted" style="text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasicAndDiluted" contextRef="From2019-06-302019-09-28" id="Fact002067" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.08</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--EarningsPerShareBasicAndDiluted_pii_c20190929__20191228_fKDEp_zLGyqisk6Sf1" title="Net loss per share basic and diluted" style="text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasicAndDiluted" contextRef="From2019-09-292019-12-28" id="Fact002069" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.09</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Weighted average number of common shares outstanding:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Basic and diluted</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--WeightedAverageNumberOfShareOutstandingBasicAndDiluted_c20181230__20190330_pii" title="Weighted average number of common shares outstanding basic and diluted" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted" contextRef="From2018-12-302019-03-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">74,969</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--WeightedAverageNumberOfShareOutstandingBasicAndDiluted_pii_c20190331__20190629_fKDMp_zFmi56W6z37j" title="Weighted average number of common shares outstanding basic and diluted" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted" contextRef="From2019-03-312019-06-29" id="Fact002073" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">81,950</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--WeightedAverageNumberOfShareOutstandingBasicAndDiluted_c20190630__20190928_pii" title="Weighted average number of common shares outstanding basic and diluted" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted" contextRef="From2019-06-302019-09-28" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">82,054</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--WeightedAverageNumberOfShareOutstandingBasicAndDiluted_c20190929__20191228_pii" title="Weighted average number of common shares outstanding basic and diluted" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted" contextRef="From2019-09-292019-12-28" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">82,155</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-indent: -27pt"></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F06_zizIbstpslve" style="font: 10pt Times New Roman, Times, Serif">(1)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F16_zfPeBSwP3GJ2" style="font: 10pt Times New Roman, Times, Serif"><ix:footnote id="Footnote002078" xml:lang="en-US">Net
    loss per share is computed independently for each of the quarters presented; accordingly, the sum of the quarterly net income
    per share may not equal the total computed for the year.</ix:footnote></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0B_ziOGTgogUCc4" style="font: 10pt Times New Roman, Times, Serif">(2)</span></td>
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    profit is defined as net product revenues less cost of product revenues.</ix:footnote></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0C_z6TKXxi8s7Df" style="font: 10pt Times New Roman, Times, Serif">(3)</span></td>
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    $<span id="xdx_901_eus-gaap--Revenues_pn5n6_c20190331__20190629__srt--ProductOrServiceAxis__custom--RevenuefromLicensingMember_zSfrV4rI0vl3" title="Revenue" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFF1YXJ0ZXJseSBGaW5hbmNpYWwgSW5mb3JtYXRpb24gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-03-312019-06-29_custom_RevenuefromLicensingMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">3.5</ix:nonFraction></span> million revenue from licensing functional IP for the three month period ended June 29, 2019.</ix:footnote></span></td></tr>
</table>
</ix:nonNumeric><p id="xdx_8A7_z6GE5C7Ml5cf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify; text-indent: -27pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 69; Value: 42 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->69<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock"><p id="xdx_807_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zLtF5Xek9Qxh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>17.
<span id="xdx_82A_zg1I7OSIEH6l">Related Party Transactions</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company may from time to time enter into agreements with shareholders, affiliates and other companies engaged in certain aspects
of the display, electronics, optical and software industries as part of our business strategy. In addition, the wearable computing
product market is relatively new and there may be other technologies the Company needs to purchase from affiliates in order to
enhance its product offering.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company and Goertek have entered into agreements to jointly develop and commercialize a range of technologies and wearable products.
These include: a mutually exclusive supply and manufacturing arrangement for a certain display product for twenty four months
after mass production begins; an agreement that provides the Company with the right of first refusal to invest in certain manufacturing
capacity for certain products with Goertek; an agreement whereby Goertek will provide system level original equipment manufacturing
services for the Company&#8217;s wearable products; an arrangement whereby the Company will supply display modules for Goertek&#8217;s
virtual reality and augmented reality products; and other agreements related to promotion around certain products as well as providing
designs relating to head mounted displays.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company and RealWear, Inc. (&#8220;RealWear&#8221;) have entered into agreements where the Company has agreed to supply display
modules to RealWear, and license certain intellectual property to RealWear. In conjunction with these agreements the Company received
an equity interest in RealWear, one-time $<span id="xdx_90D_eus-gaap--RevenueFromRelatedParties_pn5n6_c20191229__20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember__us-gaap--TypeOfArrangementAxis__custom--SupplyDisplayModulesAgreementMember_zHil6wejQpab" title="Revenue from related parties"><ix:nonFraction name="us-gaap:RevenueFromRelatedParties" contextRef="From2019-12-292020-12-26_custom_RealWearIncMember_custom_SupplyDisplayModulesAgreementMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">1.5</ix:nonFraction></span> million license fees and will receive royalties of future product sales. In May
2019, the Company has signed an additional agreement to license certain intellectual property to Realwear for $<span id="xdx_900_eus-gaap--Revenues_pn5n6_c20190501__20190531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember_z6YC46re92ge" title="Revenues"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-05-012019-05-31_custom_RealWearIncMember_custom_LicenseAgreementMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">3.5</ix:nonFraction></span> million license
fee and additional sales-based royalties. Of the $3.5 million license fee, $<span id="xdx_90E_eus-gaap--Revenues_pn5n6_c20190501__20190531__srt--StatementScenarioAxis__custom--InitialPaymentMember__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember_zL2pNxnNwGb6" title="Revenues"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-05-012019-05-31_custom_InitialPaymentMember_custom_LicenseAgreementMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">2.5</ix:nonFraction></span> million was paid upon signing of the license agreement
and the other $<span id="xdx_90A_eus-gaap--Revenues_pn5n6_c20190501__20190531__srt--StatementScenarioAxis__custom--DeferredPaymentMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_zhN3xZ8FFJpd" title="Revenues"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-05-012019-05-31_custom_DeferredPaymentMember_custom_RealWearIncMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">1.0</ix:nonFraction></span> million was paid in quarterly installments of $<span id="xdx_904_eus-gaap--Revenues_pn4n6_c20190501__20190531__srt--StatementScenarioAxis__custom--QuarterlyInstallmentsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_zBygkKfb1ds6" title="Revenues"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-05-012019-05-31_custom_QuarterlyInstallmentsMember_custom_RealWearIncMember" format="ixt:numdotdecimal" decimals="-4" scale="6" unitRef="USD">0.25</ix:nonFraction></span> million. Additionally, in the second quarter of 2019, we
made an additional equity investment in RealWear of $<span id="xdx_908_eus-gaap--PaymentsToAcquireEquityMethodInvestments_pn5n6_c20200329__20200627_zEqU3HqCbth6" title="Payments to acquire equity method investments"><ix:nonFraction name="us-gaap:PaymentsToAcquireEquityMethodInvestments" contextRef="From2020-03-292020-06-27" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">2.5</ix:nonFraction></span> million as part of an equity raise by RealWear. As of December 28, 2019,
we owned approximately <span id="xdx_90F_ecustom--PercentageOwnedofanEquityInvestment_iI_pii_uPure_c20191228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_zwQpHnLZYfsf" title="Percentage owned of an equity investment"><ix:nonFraction name="KOPN:PercentageOwnedofanEquityInvestment" contextRef="AsOf2019-12-28_custom_RealWearIncMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">2.8</ix:nonFraction>%</span> of RealWear. In the fourth quarter of 2019 Kopin reviewed the financial condition and other factors
of RealWear and as a result, in the fourth quarter of 2019, we recorded an impairment charge of $<span id="xdx_905_ecustom--ImpairmentOfEquitySecurity_pn5n6_c20200927__20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zixY8ZVBJiv7" title="Impairment of equity security"><ix:nonFraction name="KOPN:ImpairmentOfEquitySecurity" contextRef="From2020-09-272020-12-26_custom_RealWearIncMember_us-gaap_FairValueInputsLevel3Member" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">5.2</ix:nonFraction></span> million to reduce our investment
in RealWear to zero as of December 28, 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">On
September 30, 2019, the Company entered into an Asset Purchase Agreement (the &#8220;Solos Purchase Agreement&#8221;) with Solos
Technology Limited (&#8220;Solos Technology&#8221;). Pursuant to the Solos Purchase Agreement, the Company sold and licensed to
Solos Technology certain assets of our Solos<sup>TM</sup> (&#8220;Solos&#8221;) product line and Whisper<sup>TM</sup> Audio (&#8220;Whisper&#8221;)
technology. As consideration for the transaction the Company received <span id="xdx_904_ecustom--SharesOwnedofanEquitySecurity_c20190930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SolosMember_pii" title="Shares owned of an equity security"><ix:nonFraction name="KOPN:SharesOwnedofanEquitySecurity" contextRef="AsOf2019-09-30_custom_SolosMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,172,000</ix:nonFraction></span> common shares representing a <span id="xdx_90E_ecustom--PercentageOwnedofanEquityInvestment_iI_pii_dp_uPure_c20190930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SolosMember_zGWCt68Hparg" title="Percentage owned of an equity investment"><ix:nonFraction name="KOPN:PercentageOwnedofanEquityInvestment" contextRef="AsOf2019-09-30_custom_SolosMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">20.0</ix:nonFraction>%</span> equity stake
in Solos Technology&#8217;s parent company, Solos Incorporation (&#8220;Solos Inc.&#8221;). In addition, the Company has agreed
to reimburse Solos Technology for sales support provided. Solos Technology has agreed to reimburse the Company for the employee&#8217;s
time spent on Solos development. As of December 26, 2020, and December 28, 2019, the Company had less than $<span id="xdx_90F_eus-gaap--AccountsReceivableRelatedParties_c20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SolosMember_pp0p0" title="Accounts receivable, related parties"><ix:nonFraction name="us-gaap:AccountsReceivableRelatedParties" contextRef="AsOf2020-12-26_custom_SolosMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">10,000</ix:nonFraction></span> and $<span id="xdx_906_eus-gaap--AccountsReceivableRelatedParties_c20191228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SolosMember_pp0p0" title="Accounts receivable, related parties"><ix:nonFraction name="us-gaap:AccountsReceivableRelatedParties" contextRef="AsOf2019-12-28_custom_SolosMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">283,000</ix:nonFraction></span>
respectively of receivables outstanding from Solos Technology and had a payable of less than $<span id="xdx_90A_eus-gaap--AccountsPayableRelatedPartiesCurrentAndNoncurrent_c20191228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SolosMember_pp0p0" title="Accounts payable, related parties"><ix:nonFraction name="us-gaap:AccountsPayableRelatedPartiesCurrentAndNoncurrent" contextRef="AsOf2019-12-28_custom_SolosMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">10,000</ix:nonFraction></span> to Solos Technology.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">As
of December 26, 2020, the Company&#8217;s CEO and Chairman, Dr. John C.C. Fan, has an individual ownership interest of <span id="xdx_908_ecustom--PercentageofEquitySecurityOwnedbyOutsideInvestors_iI_pii_uPure_c20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DrJohnCcFanMember_zYoKhykWxvB4" title="Percentage of equity security owned by outside investors"><ix:nonFraction name="KOPN:PercentageofEquitySecurityOwnedbyOutsideInvestors" contextRef="AsOf2020-12-26_custom_DrJohnCcFanMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">15.7</ix:nonFraction>%</span> (<span id="xdx_907_ecustom--DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors_iI_pii_uPure_c20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DrJohnCcFanMember_zn81sAWSs0N4" title="Diluted percentage of equity security owned by outside investors"><ix:nonFraction name="KOPN:DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors" contextRef="AsOf2020-12-26_custom_DrJohnCcFanMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">13.6</ix:nonFraction>%</span>
fully diluted) of Solos Inc. Two of Dr. Fan&#8217;s family members have also invested in Solos Inc., and collectively hold a <span id="xdx_905_ecustom--PercentageofEquitySecurityOwnedbyOutsideInvestors_iI_pii_uPure_c20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DrJohnCcFansFamilyMember_zdz75bhcXHOg" title="Percentage of equity security owned by outside investors"><ix:nonFraction name="KOPN:PercentageofEquitySecurityOwnedbyOutsideInvestors" contextRef="AsOf2020-12-26_custom_DrJohnCcFansFamilyMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">37.5</ix:nonFraction>%</span>
(<span id="xdx_901_ecustom--DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors_iI_pii_uPure_c20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DrJohnCcFansFamilyMember_zKZRekQB4SS9" title="Diluted percentage of equity security owned by outside investors"><ix:nonFraction name="KOPN:DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors" contextRef="AsOf2020-12-26_custom_DrJohnCcFansFamilyMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">32.5</ix:nonFraction>%</span> fully diluted) ownership interest in Solos Inc.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock"><p id="xdx_893_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zyZ5Ulmj9b8a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">During
fiscal years 2020, 2019 and 2018, the Company had the following transactions with related parties:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BD_zLXfJLD84EQl" style="display: none">Schedule of Transactions with Related Parties</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">2018</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 33%">Goertek</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_980_eus-gaap--RevenueFromRelatedParties_pp0p0_c20191222__20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GoertekMember_zRWYVBhv5B4l" title="Revenue from related parties" style="width: 8%; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2122">&#8212;</span></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 1%; font-weight: bold">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--RevenueFromRelatedParties_pp0p0_c20171231__20181229__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GoertekMember_zEsv5y0k4O3j" title="Revenue from related parties" style="width: 8%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2130">&#8212;</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">At
December 26, 2020 and December 28, 2019, the Company had the following receivables and payables with related parties:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">RealWear,
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</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric></ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="us-gaap:SubsequentEventsTextBlock"><p id="xdx_806_eus-gaap--SubsequentEventsTextBlock_z5L8mzaCa692" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>18. <span id="xdx_826_zdFTZM42lHZa">Subsequent Events</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt">In Q1 2021, we sold
<span id="xdx_906_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pn5n6_c20210101__20210327__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zaXUJJS08mCi"><ix:nonFraction name="us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction" contextRef="From2021-01-012021-03-27_srt_ScenarioForecastMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="Shares">2.4</ix:nonFraction>
</span>million shares of common stock for gross proceeds of $<span id="xdx_908_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_pin6_c20210101__20210327__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zNFS5bWHUQYk"><ix:nonFraction name="us-gaap:SaleOfStockConsiderationReceivedOnTransaction" contextRef="From2021-01-012021-03-27_srt_ScenarioForecastMember" format="ixt:numdotdecimal" decimals="0" scale="6" unitRef="USD">16</ix:nonFraction>
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</span>per share), before deducting broker expenses paid by us of $<span id="xdx_901_ecustom--BrokerExpenses_pn5n6_c20210101__20210327__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zSnTCNiNyMu4"><ix:nonFraction name="KOPN:BrokerExpenses" contextRef="From2021-01-012021-03-27_srt_ScenarioForecastMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.5</ix:nonFraction>
</span>million, pursuant to our At-The-Market Equity Offering Sales Agreement dated as of February 8, 2019 with Stifel, Nicolaus
&amp; Company, Incorporated, as agent (the &#8220;ATM Agreement&#8221;). The ATM Agreement has since terminated pursuant to its
terms as a result of the sale of all the shares subject to such agreement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="srt:ScheduleOfValuationAndQualifyingAccountsDisclosureTextBlock"><p id="xdx_808_esrt--ScheduleOfValuationAndQualifyingAccountsDisclosureTextBlock_zacJhn9a8RDl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>19.
<span id="xdx_82A_zkV6ioPLIWh5">Valuation and Qualifying Accounts</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<ix:nonNumeric contextRef="From2019-12-29to2020-12-26" escape="true" name="KOPN:ScheduleOfValuationAndQualifyingAccountsTableTextBlock"><p id="xdx_89F_ecustom--ScheduleOfValuationAndQualifyingAccountsTableTextBlock_zAsjjnmUiyAj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B3_z7e0ExVHZdN4" style="display: none">Schedule of Valuation and Qualifying Accounts</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid">Fiscal year ended:</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Balance at <br />Beginning <br />of Year</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Additions <br />Charged <br />to <br /> Income</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Deductions <br />from <br />Reserve</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_pp0p0_c20171231__20181229_zVLtYvcTK4Yh" title="Ending balance" style="width: 11%; text-align: right"><ix:nonFraction name="us-gaap:AllowanceForDoubtfulAccountsReceivable" contextRef="AsOf2018-12-29" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">304,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>December 28 2019</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--ProvisionForDoubtfulAccounts_c20181230__20191228_pp0p0" title="Additions charged to Income" style="text-align: right"><ix:nonFraction name="us-gaap:ProvisionForDoubtfulAccounts" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">951,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--AllowanceForDoubtfulAccountsReceivablesRecoveries_pp0p0_c20181230__20191228_zkQr46jnFpg" title="Deductions from reserve" style="text-align: right">(<ix:nonFraction name="KOPN:AllowanceForDoubtfulAccountsReceivablesRecoveries" contextRef="From2018-12-302019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">317,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_pp0p0_c20181230__20191228_zbw0ZPBx5D3d" title="Ending balance" style="text-align: right"><ix:nonFraction name="us-gaap:AllowanceForDoubtfulAccountsReceivable" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">938,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; padding-bottom: 1.5pt">December 26, 2020</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_pp0p0_c20191229__20201226_zbQIzWE1RE3d" title="Begining balance" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:AllowanceForDoubtfulAccountsReceivable" contextRef="AsOf2019-12-28" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">938,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_98B_eus-gaap--ProvisionForDoubtfulAccounts_c20191229__20201226_pp0p0" title="Additions charged to Income" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:ProvisionForDoubtfulAccounts" contextRef="From2019-12-29to2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">42,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_98B_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_pp0p0_c20191229__20201226_z5dlAZy1FQI8" title="Ending balance" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:AllowanceForDoubtfulAccountsReceivable" contextRef="AsOf2020-12-26" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">175,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"></p>

</ix:nonNumeric><p id="xdx_8A4_zTXbnlK2JMub" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><p id="xdx_814_znczjPtaQ29k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>INDEX
TO EXHIBITS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 0.75in; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"><b>Exhibits</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; width: 0.1in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">3.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">Amended
    and Restated Certificate of Incorporation filed as an exhibit to Registration Statement on Form S-1, File No. 33-57450, and
    incorporated herein by reference.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">3.2</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><a href="https://www.sec.gov/Archives/edgar/data/771266/000092701600003046/0000927016-00-003046-0002.txt" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">Amendment
    to Certificate of Incorporation filed as an exhibit to Quarterly Report on Form 10-Q for the quarterly period ended July 1,
    2000 and incorporated herein by reference.</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">3.3</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><a href="https://www.sec.gov/Archives/edgar/data/771266/000092701600003046/0000927016-00-003046-0003.txt" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">Amendment
    to Certificate of Incorporation filed as an exhibit to Quarterly Report on Form 10-Q for the quarterly period ended July 1,
    2000 and incorporated herein by reference.</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">3.4</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"><a href="https://www.sec.gov/Archives/edgar/data/771266/000077126619000046/kopn-2019412xexx31.htm" style="-sec-extract: exhibit">Sixth
    Amended and Restated By-laws filed as an exhibit to Current Report on Form 8-K filed on April 12, 2019 and incorporated herein
    by reference.</a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">4.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">Specimen
    Certificate of Common Stock filed as an exhibit to Registration Statement on Form S-1, File No. 33-45853, and incorporated
    herein by reference.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">4.2</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><a href="https://www.sec.gov/Archives/edgar/data/771266/000077126620000008/kopn-20192812xexx42.htm" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">Description
    of the Registrant&#8217;s Securities Registered Pursuant to Section 12 of the Securities Exchange Act of 1934 filed as an
    exhibit to Annual Report on Form 10-K for the fiscal year ended December 28, 2019 and incorporated herein by reference.</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">10.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">Form
    of Employee Agreement with Respect to Inventions and Proprietary Information filed as an exhibit to Registration Statement
    on Form S-1, File No. 33-45853, and incorporated herein by reference.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">10.2*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><a href="https://www.sec.gov/Archives/edgar/data/771266/000092701601001851/0000927016-01-001851-0001.txt" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">Kopin
    Corporation 2001 Equity Incentive Plan filed as an appendix to Proxy Statement filed on April 20, 2001 and incorporated herein
    by reference. *</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">10.3*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><a href="https://www.sec.gov/Archives/edgar/data/771266/000092963802000112/d1130922.txt" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">Kopin
    Corporation 2001 Equity Incentive Plan Amendment filed as an exhibit to Registration Statement on Form S-8 filed on August
    16, 2002 and incorporated herein by reference. *</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">10.4*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><a href="https://www.sec.gov/Archives/edgar/data/771266/000119312504042352/dex43.htm" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">Kopin
    Corporation 2001 Equity Incentive Plan Amendment filed as an exhibit to Registration Statement on Form S-8 filed on March
    15, 2004 and incorporated herein by reference. *</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">10.5*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><a href="https://www.sec.gov/Archives/edgar/data/771266/000119312504083594/dex44.htm" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">Kopin
    Corporation 2001 Equity Incentive Plan Amendment filed as an exhibit to Registration Statement on Form S-8 filed on May 10,
    2004 and incorporated herein by reference. *</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">10.6*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><a href="https://www.sec.gov/Archives/edgar/data/771266/000119312508081833/dex45.htm" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">Kopin
    Corporation 2001 Equity Incentive Plan Amendment filed as an exhibit to Registration Statement on Form S-8 filed on April
    15, 2008 and incorporated herein by reference. *</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">10.7*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><a href="https://www.sec.gov/Archives/edgar/data/771266/000092701600003046/0000927016-00-003046-0004.txt" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">Kopin
    Corporation 2001 Supplemental Equity Incentive Plan filed as an exhibit to Quarterly Report on Form 10-Q for the quarterly
    period ended July 1, 2000 and incorporated herein by reference. *</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">10.8*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">Form
    of Key Employee Stock Purchase Agreement filed as an exhibit to Registration Statement on Form S-1, File No. 33-45853, and
    incorporated herein by reference. *</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">10.9</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">License
    Agreement by and between the Company and Massachusetts Institute of Technology dated April 22, 1985, as amended, filed as
    an exhibit to Registration Statement on Form S-1, File No. 33-45853, and incorporated herein by reference.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">10.10</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">Facility
    Lease, by and between the Company and Massachusetts Technology Park Corporation, dated October 15, 1993 filed as an exhibit
    to Annual Report on Form 10-K for the fiscal year ended December 31, 1993 and incorporated herein by reference.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">10.11*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"><a href="https://www.sec.gov/Archives/edgar/data/771266/000119312505060861/dex1022.htm" style="-sec-extract: exhibit">Kopin
    Corporation Form of Stock Option Agreement under 2001 and 2010 Equity Incentive Plans filed as an exhibit to Annual Report
    on Form 10-K for the fiscal year ended December 25, 2004 and incorporated herein by reference. *</a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">10.12*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"><a href="https://www.sec.gov/Archives/edgar/data/771266/000119312505060861/dex1023.htm" style="-sec-extract: exhibit">Kopin
    Corporation 2001 and 2010 Equity Incentive Plan Form of Restricted Stock Purchase Agreement filed as an exhibit to Annual
    Report on Form 10-K for the fiscal year ended December 25, 2004 and incorporated herein by reference. *</a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">10.13*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"><a href="https://www.sec.gov/Archives/edgar/data/771266/000119312512117581/d268820dex1018.htm" style="-sec-extract: exhibit">Kopin
    Corporation Fiscal Year 2012 Incentive Bonus Plan filed as an exhibit to Annual Report on Form 10-K for the fiscal year ended
    December 31, 2011 and incorporated herein by reference. *</a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">10.14</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"><a href="https://www.sec.gov/Archives/edgar/data/771266/000119312513143026/d498747ddef14a.htm" style="-sec-extract: exhibit">Kopin
    Corporation 2010 Equity Incentive Plan filed with the Company&#8217;s Definitive Proxy Statement on Schedule 14 filed as of
    April 5, 2013 and incorporated by reference herein.</a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">10.15*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"><a href="https://www.sec.gov/Archives/edgar/data/771266/000077126619000002/kopn-2019122xexx101.htm" style="-sec-extract: exhibit">Offer
    Letter, dated January 17, 2019, by and between Kopin Corporation and Paul Baker filed as an exhibit to the Current Report
    on Form 8-K filed on January 22, 2019 and incorporated by reference herein.</a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">10.16&#8224;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><a href="https://www.sec.gov/Archives/edgar/data/771266/000077126620000008/kopn-20192812xexx1019.htm" style="-sec-extract: exhibit">Asset
                                         Purchase Agreement, dated September 30, 2019, by and between Kopin Corporation, Kopin
                                         Display Corporation and Solos Technology Limited.</a></span></p>
        <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"></p></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000"></span></p>


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    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000"></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.75in; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">10.17*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 0.1in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"><a href="https://www.sec.gov/Archives/edgar/data/771266/000149315220009520/ex10-1.htm" style="-sec-extract: exhibit">Kopin
    Corporation 2020 Equity Incentive Plan filed as an exhibit to Current Form on 8-K on May 20, 2020 and incorporated by reference
    herein.</a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">10.18*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"><a href="ex10-18.htm">Tenth Amended and Restated Employment Agreement between the Company and Dr. John C.C. Fan, dated as of December 31, 2020</a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">21.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"><a href="ex21-1.htm">Subsidiaries of Kopin Corporation</a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">23.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><a href="ex23-1.htm"><span style="font: 10pt Times New Roman, Times, Serif">Consent of Independent Registered Public Accounting Firm - RSM US LLP</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">23.2</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><a href="ex23-2.htm">Consent of Independent Registered Public Accounting Firm - Deloitte &amp; Touche LLP</a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">31.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"><a href="ex31-1.htm">Chief
    Executive Officer Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 302 of the Sarbanes-Oxley
    Act of 2002.</a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">31.2</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"><a href="ex31-2.htm">Chief
    Financial Officer Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 302 of the Sarbanes-Oxley
    Act of 2002.</a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">32.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"><a href="ex32-1.htm">Chief
    Executive Officer Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley
    Act of 2002.</a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">32.2</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"><a href="ex32-2.htm">Chief
    Financial Officer Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley
    Act of 2002.</a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">101.0</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
                                         following materials from the Company&#8217;s Annual Report on Form 10-K for the fiscal
                                         year ended December 26, 2020, formatted in XBRL (Extensible Business Reporting Language):
                                         (i) Consolidated Balance Sheets, (ii) Consolidated Statements of Operations, (iii) Consolidated
                                         Statements of Comprehensive Loss, (iv) Consolidated Statements of Stockholder&#8217;s
                                         Equity, (v) Consolidated Statements of Cash Flows, and (vi) Notes to Consolidated Financial
                                         Statements, tagged as blocks of text.</span></p>
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">104</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">The
    cover page from the Company&#8217;s Annual Report on Form 10-K for the fiscal year ended December 26, 2020, formatted in Inline
    XBRL and contained in Exhibit 101.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">Management
    contract or compensatory plan required to be filed as an Exhibit to this Form 10-K.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#8224;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Portions
    of this exhibit and the schedules thereto, marked by brackets, have been omitted pursuant to Item 601(b)(10) of Regulation
    S-K.</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.7in"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000"><b><span id="b_002"></span>Item
    16.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000"><b><i>Form
    10-K Summary</i></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></p>


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    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span id="b_003"></span><span style="font: 10pt Times New Roman, Times, Serif; color: #000000"><b>SIGNATURES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">Pursuant
to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report
to be signed on its behalf by the undersigned, thereunto duly authorized.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">March
5, 2021</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">KOPIN CORPORATION</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 47%"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">By:</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000"><i>/s/
    JOHN C.C. FAN</i></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000"><b>John
                                         C.C. Fan</b></span></p>
        <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000"><b>Chairman
        of the Board, Chief Executive Officer, President and Director</b></span></p></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">Pursuant
to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf
of the registrant in the capacities and on the dates indicated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000"><b>&#160;</b></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 28%; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000"><b>Signature</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 53%; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000"><b>Title</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000"><b>Date</b></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000"><i>/s/
    JOHN C.C. FAN</i></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">Chairman
    of the Board, Chief Executive Officer, President and Director (Principal Executive Officer)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td>
    <td rowspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">March
    5, 2021</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000"><b>John
    C.C. Fan</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000">&#160;</span></td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif; color: #000000"><b>&#160;</b></span></p>


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<DOCUMENT>
<TYPE>EX-10.18
<SEQUENCE>2
<FILENAME>ex10-18.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
10.18</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; color: #0E0E0E"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Certain
identified information has been excluded from the exhibit because it both (i) is not material and (ii) would be competitively
harmful if publicly disclosed</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TENTH
AMENDED AND RESTATED</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">EMPLOYMENT
AGREEMENT</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">THIS
AGREEMENT, entered into as of the 31st day of December, 2020, amends and restates the Ninth Amended and Restated Agreement, dated
as of the 31<SUP>st </SUP>day of December 2017, by and between KOPIN CORPORATION, a Delaware corporation with its principal place
of business at 125 North Drive, Westborough, MA 01581 (the &ldquo;<U>Employer</U>&rdquo;), and John C. C. Fan<B>,</B> (the &ldquo;<U>Employee</U>&rdquo;),
as first amended and restated as of May 1, 1995.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase">1.
</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Freedom to Contract</U>. The Employee represents
that he is free to enter into this Agreement, that he has not made and will not make any agreements in conflict with this Agreement,
and will not disclose to the Employer, or use for the Employer&rsquo;s benefit, any trade secrets or confidential information
now or hereafter in the Employee&rsquo;s possession which is the property of any other party other than any trade secrets or confidential
information that is authorized by the Employer and third party for disclosure to or use by the Employer.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase">2.
</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Employment</U>. The Employer hereby agrees
to continue to employ the Employee, and the Employee hereby agrees to continue his employment by the Employer, upon the terms
and conditions set forth herein.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase">3.
</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Effective Date and Term</U>. This Agreement
shall take effect as of January 1, 2021 (the &ldquo;<U>Effective Date</U>&rdquo;), and shall continue thereafter in full force
and effect through December 24, 2022, unless terminated prior to such time in accordance with the provisions of this Agreement
(the &ldquo;<U>Employment Term</U>&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase">4.
</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Title and Duties; Extent of Services</U>.
The Employee shall promote the business and affairs of the Employer as President and Chief Executive Officer of the Employer,
with responsibility for performing such duties consistent with such position as the Board of Directors may from time to time designate.
As long as he is employed hereunder, the Employee shall also continue to serve, if nominated by the Nominating Committee of the
Board of Directors and elected by the shareholders, as a member of the Board of Directors of the Employer. In addition, he shall
be nominated to serve on the Board of Directors of the Employer by the Nominating Committee of the Board of Directors at the 2023
annual meeting of shareholders of the Employer, provided that he has completed the Employment Term and has not earlier resigned
voluntarily (other than for &ldquo;Good Reason&rdquo;) or been terminated for &ldquo;Cause&rdquo; and is otherwise qualified to
serve,</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase">5.
</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Termination Rights of the Parties</U>. The
employment of the Employee by the Employer under this Agreement may be terminated at any time by either the Employee or Employer
upon thirty (30) days&rsquo; prior written notice of such termination to the other.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase">6.
</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Compensation</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.1
<U>Base Salary</U>. Employee shall be paid a salary at an annual rate of Six Hundred Thousand Dollars ($600,000) on the regularly
scheduled pay dates for executives. Subject to Section 9, the Board of Directors, in its sole discretion, shall have the absolute
right to determine the Employee&rsquo;s salary and benefits for each subsequent fiscal year during the term hereof; provided that
in no event shall such salary or such benefits be reduced during the Employment Term unless the Employer implements a substantially
similar reduction for all senior executive employees of the Employer. Employee shall also be entitled to receive an annual cash
bonus and an annual stock incentive award consistent with and subject to substantially similar conditions as any annual cash bonuses
and annual stock incentive awards granted to other senior executives of the Employer as a group. The Employer agrees to diligently
review and consider alternative means of providing the Employee with additional tax advantaged compensation.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.2
<U>Performance Bonuses</U>. On December 31, 2020, Employee shall be granted two (2) performance bonuses totaling Six Hundred Thousand
Dollars ($600,000) (the &ldquo;<U>Performance Bonuses</U>&rdquo;) to be earned as follows: (i) Three Hundred Thousand Dollars
($300,000) shall be paid upon the completion of &ldquo;Milestone #1&rdquo; as described in <B>Schedule 1</B> attached hereto,
and (ii) Three Hundred Thousand Dollars ($300,000) shall be paid upon the completion of &ldquo;Milestone #2&rdquo; as described
in <B>Schedule 1</B>. The Performance Bonuses shall be payable in cash and/or shares of the Employer&rsquo;s Common Stock, at
the Employer&rsquo;s election to be made on or immediately following December 31, 2020. If paid in Employer&rsquo;s Stock, the
number of shares earned under each Milestone shall be determined by dividing $300,000 by the price per share equal to the moving
average of the closing price of the Employer&rsquo;s Common Stock, as quoted on the Nasdaq Global Market, for the twenty (20)
consecutive trading day period immediately preceding December 31,2020. As of the Employee&rsquo;s Termination Date, all rights
to earn any of the Performance Bonuses to the extent not previously earned shall terminate. In the event of Employee&rsquo;s death
prior to payment of the Performance Bonuses any earned but unpaid portion of the Performance Bonuses shall be payable to Employee&rsquo;s
surviving spouse or if none to his estate.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.3
<U>Equity Awards</U>. On December 31, 2020, the Employee shall be granted Nine Hundred Forty Thousand (940,000) shares of Employer
Common Stock under the Employer&rsquo;s 2020 Equity Incentive Plan at a $0.00 price to the Employee and subject to the vesting
conditions as described in <B>Schedule 2</B> attached hereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase">7.
</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Inventions and Proprietary Information</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.1
<U>Inventions</U>. Employee shall inform the Employer using the established procedures promptly and fully of all inventions, improvements,
discoveries, know-how, designs, processes, formulae and techniques, and any related suggestions and ideas (hereinafter &ldquo;<U>Inventions</U>&rdquo;),
whether patentable or not, which are solely or jointly conceived or made by Employee, during the period of Employee&rsquo;s employment
by the Employer, whether during or out of Employee&rsquo;s usual hours of work. The Employer shall own all right, title and interest
to those inventions (hereinafter &ldquo;<U>Employer Inventions</U>&rdquo;) which are: (a) within the scope of the Employer&rsquo;s
business, which includes areas in which research is being conducted and areas of technical or market investigation; and/or (b)
related to work done for the Employer by Employee. Employee hereby assigns and agrees to assign to the Employer Employee&rsquo;s
entire right, title and interest in all Employer Inventions and any patents, design patents, and any other forms of intellectual
property resulting therefrom. Employee shall protect the Employer&rsquo;s right to patent Employee&rsquo;s Employer Inventions
by keeping written records, which are witnessed and dated, concerning dates of conception and reduction to practice, and Employee
shall not publish information concerning Employer Inventions without prior approval from the Employer. Employee shall also, during
and after Employee&rsquo;s employment, execute such written instruments and render such other assistance as the Employer shall
reasonably request to obtain and maintain patents, design patents, or other forms of protection on any Employer Inventions and
to vest and confirm in the Employer its entire right, title and interest therein. In this regard, Employee shall be reimbursed
by the Employer for actual expenses incurred and, if no longer an employee of the Employer, shall be reasonably compensated for
assistance rendered.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.2
<U>Proprietary Information</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Employee understands that as a consequence of Employee&rsquo;s employment by the Employer, proprietary data and confidential information
(both hereinafter referred to as &ldquo;<U>Information</U>&rdquo;) relating to the business of the Employer may be disclosed to
Employee or developed by Employee which is not generally known in the Employer&rsquo;s trade and which is of considerable value
to the Employer. Such Information includes, without limitation, information about trade secrets, the Employer Inventions (as previously
defined), patents, licenses, research projects, costs, profits, markets, sales, customer lists, plans for future development,
and any other information of a similar nature to the extent not generally known in the trade. Employee acknowledges and agrees
that Employee&rsquo;s relationship to the Employer with respect to such Information shall be fiduciary in nature. Employee shall
not make any use of any such Information except in the performance of Employee&rsquo;s work for the Employer; Employee shall maintain
such Information in confidence; and Employee shall not disclose to any person not employed by the Employer any such Information
at any time either during or after Employee&rsquo;s employment or use any such Information in connection with other employment,
except as authorized, in writing, by a duly empowered officer of the Employer.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
At any time the Employer so reasonably requests, the Employee shall make reasonable efforts to deliver memoranda, notes, records,
reports, manuals, drawings, blueprints, plans, customer lists, pricing and/or cost data, and all other property or materials belonging
to the Employer, which Employee then possesses or has under Employee&rsquo;s control. It is acknowledged by the parties that Employee
has worked for the Employer for many years and during such time has accumulated copies of property and materials belonging to
the Employer which may reside in various hard copy and electronic files. As such, it is understood that any such production of
property and materials may be incomplete.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
Employee covenants that there are no Inventions and/or patents within the scope of the Employer&rsquo;s business in which Employee
held an interest prior to the date of this Agreement and which are not subject to this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
For avoidance of doubt, the Employee shall not be deemed to be in violation of Section 7.2 (Proprietary Information) to the extent
that any disclosure of Information occurs while the Employee is providing services to any company or business that is sold by
the Employer in which the Employer retains any equity interest or that is spun-off by the Employer, and provided that the performance
of such services has been approved by the Employer.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.3
<U>Remedies</U>. Employee recognizes that irreparable injury may result to the Employer, its business and property, in the event
of a breach of any of the agreements, assurances and understandings contained herein. Employee further recognizes that in the
event of such a breach, or the substantial likelihood that such a breach will occur, the Employer intends to take legal action,
and to seek injunctive relief if available, in accordance with the language and spirit of this Agreement in order to protect fully
its interests and property. For the period beginning with the consummation of a Change in Control, the Employer agrees to pay
as incurred, to the full extent permitted by law, all legal fees and expenses which the Employee may reasonably incur as a result
of any contest, dispute or litigation by the Employee or others of the validity or enforcement of, or liability under, any provision
of this Agreement unless the Employee is not the prevailing party in such contest, dispute or litigation in which event the Employee
shall also repay any legal fees or expenses previously advanced by the Employer in the same connection.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase">8.
</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Covenant Not to Compete</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
The Employee recognizes that the Employer is engaged in the development and sale of wearable hands-free voice and gesture controlled
wireless computing and communication headsets in Massachusetts and throughout the United States and the world, the development
of liquid crystal and organic light emitting diode electronic imaging devices and display products based thereon and noise cancellation
and signal processing technologies to enhance voice signal quality and voice perception for both human-to-human communications
and human-to-machine communications (automatic speech recognition) (collectively, the &ldquo;<U>Principal Business</U>&rdquo;).
In the event of the termination of the Employee&rsquo;s employment hereunder, voluntarily or involuntarily, and so long as the
Employer is not in material breach of its obligations to the Employee hereunder, the Employee agrees that, for a period of twelve
(12) months from the date of such termination, he will neither (i) engage in the Principal Business directly for himself, or in
conjunction with or on behalf of any commercial entity, or (ii) work as an employee in the Principal Business for any commercial
entity, where either (A) the Employee&rsquo;s duties in the course of any such activities would be substantially similar to those
he has performed for the Employer hereunder or (B) the Employee&rsquo;s duties in the course of such activities would involve
disclosure or use of any confidential or proprietary information relating to the business of the Employer which he may in any
way acquire by reason of his employment by the Employer. The Employee&rsquo;s obligation under this Section 8 shall extend to
all geographical areas of the United States and the world in which the Employer, as set forth above, carries on business, either
directly or indirectly, including, but not limited to, places where the Employer has a place of business, has employees or representatives,
or has advertised or sold any products during the time period specified in this section.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
The Employee further agrees that for a period of twelve (12) months from the date of termination of his employment, he will not
on behalf of himself or any commercial competitor of the Employer, compete for, or engage in the solicitation of, with respect
to the Employer&rsquo;s products or services, any commercial customer of the Employer, that he has, during the one year immediately
preceding such termination, solicited or serviced on behalf of the Employer or that has been so solicited or serviced, during
such period, by any person under the Employee&rsquo;s supervision.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
The Employee further agrees that for a period of twelve (12) months after the date of termination of his employment, he will not,
on behalf of himself or any other commercial competitor of the Employer, solicit or attempt to solicit for employment, recruit
or hire any employee or independent contractors of the Employer (or any person who was an employee or independent contractor of
the Employer during the six (6) month period prior to such activity by the Employee), or induce, attempt to induce or encourage
any such person to terminate his or her association with the Employer.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
In the event of any violation of the foregoing provisions of this Section 8, the Employer shall be entitled, in addition to any
other rights or remedies it may have, to injunctive relief, it being agreed that the damages which the Employer would sustain
upon any such violation are difficult or impossible to ascertain in advance and that the Employee&rsquo;s violations may cause
irreparable harm to the Employer.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)
For avoidance of doubt, the Employee shall not be deemed to be in violation of Section 8 (Covenant Not to Compete) to the extent
that Employee is performing services for any company or business that is sold by the Employer in which the Employer retains any
equity interest or that is spun-off by the Employer, and provided that the performance of such services has been approved by the
Employer.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase">9.
</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Post-Termination and Related Matters</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.1
<U>Termination by Employer without Cause; Resignation for Good Reason</U>. If prior to the expiration of the Employment Term (i)
the Employee is terminated by the Employer without Cause (as defined in Section 9.4(b) below) other than by reason of disability,
(ii) the Employee dies, or (iii) the Employee resigns for Good Reason (as defined in Section 9.4(c) below) within twelve (12)
months following a Change in Control (as defined in Section 9.4(d) below) of the Employer, Employer shall pay the following amounts
and provide the following benefits to the Employee:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
an amount equal to the sum of the Employee&rsquo;s earned but unpaid base salary and pro-rated annual cash bonus through the date
of Employee&rsquo;s termination, which prorated annual cash bonus shall be calculated by reference to his then current year&rsquo;s
target annual cash bonus, the base salary portion of such amount shall be paid on the Employer&rsquo;s next regularly scheduled
pay date for executives following the Termination Date, and the bonus portion of such amount shall be paid within thirty (30)
days following the Termination Date;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
an amount equal to the value of Employee&rsquo;s accrued but unpaid vacation days, which amount shall be paid on the Employer&rsquo;s
next regularly scheduled pay date for executives following the Termination Date; and</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
immediately vest all options to purchase Employer&rsquo;s stock, all stock appreciation rights, all restricted stock awards, and
any other compensatory equity awards, granted by the Employer to the Employee.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.2
<U>Retirement Benefits</U>. Provided that the Employee does not resign prior to the end of the Employment Term and is not terminated
by the Employer for Cause, the Employer shall pay to the Employee (or in the event of his death prior to completion of all installments
to his surviving spouse, or if none to his estate) a cash retirement benefit of One Million Five Hundred Thousand Dollars ($1,500,000)
in twenty-four (24) equal monthly installments commencing with the next regularly scheduled pay date for executives following
December 24, 2022. Provided that the Employee does not resign prior to the end of the Employment Term and is not terminated by
the Employer for Cause, each January the Employer shall pay to the Employee (or in the event of his death prior to completion
of all installments to his spouse) Forty Thousand Dollars ($40,000) per year commencing with January 2023 and ending with January
2032 to enable the Employee (or, in the event of the death of the Employee, his spouse) to purchase for himself and his spouse
supplemental health coverage (including Medicare Part B, Medicare Part D and Medigap coverage) beyond the coverage that they may
obtain from Medicare Part A.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.3
<U>Section 409A</U>. Any amounts payable under Section 9.1 and Section 9.2 shall be subject to applicable tax withholding. It
is the intention of the parties that this Agreement comply with and be interpreted in accordance with Section 409Aof the Internal
Revenue Code of 1986, as amended and the United States Department of Treasury regulations and other guidance issued thereunder
(collectively, &ldquo;<U>Section 409A</U>&rdquo;). Each payment in a series of payments provided to the Employee pursuant to this
Agreement will be deemed a separate payment for purposes of Section 409A. If any amount payable under this Agreement upon a termination
of employment is determined by the Employer to constitute nonqualified deferred compensation for purposes of Section 409A (after
taking into account the short-term deferral exception, the involuntary separation pay exception, and payments made at a time or
in accordance with fixed schedule under section 1.409A-3(a)(4) of the regulations promulgated under Section 409A which are hereby
incorporated by reference), such amount shall not be paid unless and until the Employee&rsquo;s termination of employment also
constitutes a &ldquo;separation from service&rdquo; from the Employer for purposes of Section 409A. In the event that the Employee
is determined by the Employer to be a &ldquo;specified employee&rdquo; for purposes of Section 409A at the time of his separation
from service with the Employer, then any payments of nonqualified deferred compensation (after giving effect to any exemptions
available under Section 409A and payments made at a time or in accordance with a fixed schedule under Section 409A) otherwise
payable to the Employee during the first six (6) months following his separation from service shall be delayed and paid in a lump
sum upon the earlier of (x) the Employee&rsquo;s date of death, or (y) the first day of the seventh month following the Employee&rsquo;s
separation from service, together with interest on such delayed payments at the prime rate as published in the Eastern edition
of The Wall Street Journal on the business day immediately preceding the Employee&rsquo;s separation from service and the balance
of the installments (if any) will be payable in accordance with their original schedule. To the extent any expense, reimbursement
or in-kind benefit provided to the Employee constitutes nonqualified deferred compensation for purposes of Section 409A, (i) the
amount of any expense eligible for reimbursement or the provision of any in-kind benefit with respect to any calendar year shall
not affect the amount of expense eligible for reimbursement or the amount of in-kind benefit provided to the Employee in any other
calendar year, (ii) the reimbursements for expenses for which the Employee is entitled to be reimbursed shall be made on or before
the last day of the calendar year following the calendar year in which the applicable expense is incurred, and (iii) the right
to payment or reimbursement or in-kind benefits hereunder may not be subject to liquidation for any other benefit.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.4
<U>Other</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
&ldquo;<U>Termination Date</U>&rdquo; shall mean the earlier of (i) the expiration of the Employment Term, or (ii) the date the
Employee&rsquo;s employment is terminated (x) by his death, then the date of his death, (y) by his long-term disability, then
the date of his occurrence of his long-term disability, or (z) for any other reason (including the Employee&rsquo;s resignation
for Good Reason following a Change in Control), then the date on which such termination of employment is to be effective pursuant
to the notice of termination to be given by the party terminating the relationship.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
&ldquo;<U>Cause</U>&rdquo; shall mean occurrence during his employment of (i) willful misconduct in the performance of Employee&rsquo;s
duties and responsibilities, (ii) willful nonperformance of Employee&rsquo;s duties and responsibilities, (iii) willful contravention
of written instructions of the Board of Directors of the Employer, (iv) breach by Employee of a material term of this Agreement,
(v) Employee&rsquo;s breach of trust, duty of loyalty or fiduciary duty owed to the Employer, Employer&rsquo;s Board of Directors
or Employer&rsquo;s shareholders, of (vi) Employee&rsquo;s conviction of, or written admission or plea of nolo contendere to,
a felony or crime of moral turpitude, or Employee&rsquo;s imprisonment for any crime; <U>provided</U>, <U>however</U>, that such
termination may not occur until thirty (30) days after Employer&rsquo;s Board of Directors has given Employee a written notice
specifying the ground(s) for such termination for Cause and an opportunity during such thirty (30) day notice period to have a
hearing concerning such notice before the Board of Directors of the Employer, and then only if the Employee has failed to cure
the Cause giving rise to such potential termination, if such Cause is curable. Any Cause that results in adverse publicity concerning
the Employer or damage to the Employer&rsquo;s business or reputation shall be deemed to be incurable.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
&ldquo;<U>Good Reason</U>&rdquo; shall mean the occurrence during his employment, without the Employee&rsquo;s written consent,
of any of the following events or circumstances:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
the assignment to the Employee of duties that are inconsistent in any material respect with the Employee&rsquo;s position (including
status, offices, titles, and reporting requirements), authority, or responsibilities, or any other action or omission by the Employer
that results in a material diminution in such position, authority, or responsibility, including the failure to appoint Employee
as the Chief Executive Officer of the combined or acquiring entity reporting to its Board of Directors following a Change in Control;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)
a reduction in the Employee&rsquo;s base salary, other than as part of a similar reduction in base salary for all senior executive
employees of the Employer but not to exceed fifteen percent (15%) of the Employee&rsquo;s base salary;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)
the failure by the Employer to (1) continue in effect any material compensation or benefit plan or program in which the Employee
participates, or that is applicable to the Employee, unless an equitable arrangement providing substantially similar benefits
in the aggregate (embodied in an ongoing substitute or alternative plan) has been made with respect to such plan or program, (2)
continue the Employee&rsquo;s participation therein (or in such substitute or alternative plan) on a basis not materially less
favorable, in terms of the monetary value of benefits provided, or (3) award annual bonuses to the Employee in amounts and in
a manner substantially consistent with the Employer&rsquo;s past practice in light of the Employer&rsquo;s financial performance;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)
a change by the Employer in the location at which the Employee performs the Employee&rsquo;s principal duties for the Employer
to a new location that is both: (1) further from the Employee&rsquo;s principal residence, and (2) more than fifty (50) miles
from the location at which the Employee performed the Employee&rsquo;s principal duties for the Employer;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(v)
the failure of the Employer to obtain the agreement from any successor to the Employer to assume and agree to perform this Agreement,
as required by Section 9.5;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(vi)
any failure of the Employer to pay or provide to the Employee any portion of the Employee&rsquo;s compensation or benefits within
seven (7) days of the date such compensation or benefits are due, unless such failure to pay is inadvertent and is cured within
thirty (30) days with interest at LIBOR plus two percent (2%); or</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(vii)
any material breach by the Employer of this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
clarity, Employee shall not be entitled to resign for Good Reason if the Employer and Employee mutually agree in writing to any
of the matters described under clauses (i) through (vii). A termination by the Employee for Good Reason may not occur until thirty
(30) days after the Employee has given the Board of Directors written notice specifying the ground(s) for such termination for
Good Reason and an opportunity during such thirty (30) day notice period for the Board of Directors of the Employer to discuss
such notice with the Employee, and then only if the Employer has failed to cure the event or circumstance (including compensation
for any losses or damages resulting therefrom) giving rise to such Good Reason, if such Good Reason is curable.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
&ldquo;<U>Change in Control</U>&rdquo; shall mean:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
The acquisition by any individual, entity, or group within the meaning of Section 13(d)(3) or 14(d)(2) of the Securities Exchange
Act of 1934, as amended (the &ldquo;<U>Exchange Act</U>&rdquo;) (a &ldquo;<U>Person</U>&rdquo;) of beneficial ownership (within
the meaning of Rule 13d-3 promulgated under the Exchange Act) of fifty percent (50%) or more of either (1) the then outstanding
shares of the common stock of the Employer (&ldquo;<U>Stock</U>&rdquo;), or (2) the combined voting power of the then outstanding
securities of the Employer ordinarily having the right to vote at elections of directors (&ldquo;<U>Outstanding Employer Voting
Securities</U>&rdquo;); provided, however, that the following acquisitions shall not constitute a Change in Control under this
Section 9.4(d)(i): (A) any acquisition directly from the Employer (excluding an acquisition by virtue of the exercise of a conversion
privilege), (B) any acquisition by the Employer or by any corporation controlled by the Employer; (C) any acquisition by any employee
benefit plan (or related trust) sponsored or maintained by the Employer or any corporation controlled by the Employer; or (D)
any acquisition by any corporation pursuant to a consolidation or merger, if, following such consolidation or merger, the conditions
described in clauses (1), (2) and (3) of paragraph (iii) of this Section 9.4(d) are satisfied; or</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)
Individuals who, as of the date hereof or of the most recent renewal hereof, constitute the Board of Directors (the &ldquo;<U>Incumbent
Board</U>&rdquo;) ceasing for any reason (other than in connection with his or her voluntary resignation or election not to stand
for re-election or arising out of a change in the Incumbent Board due to regulatory compliance reasons) to constitute at least
a majority of the Board of Directors; provided, however, that any individual becoming a director (other than a director designated
by a Person who has entered into an agreement with the Employer to effect a transaction described in paragraphs (i) or (iii) of
this Section 9.4(d)) subsequent to the date hereof whose election, or nomination for election by the Employer&rsquo;s shareholders,
was approved by a vote or resolution of at least a majority of the directors then composing the Incumbent Board shall be considered
as though such individual were a member of the Incumbent Board, but excluding, for this purpose, any such individual whose initial
assumption of office occurs as a result of either an actual or threatened election contest (as such terms are used in Rule 14a-1l
of Regulation 14A promulgated under the Exchange Act) or other actual or threatened solicitation of proxies or consents by or
on behalf of a Person other than the Board of Directors; or</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)
The consummation of the transactions contemplated by a resolution of the Board of Directors approving an agreement of consolidation
of the Employer with or merger of the Employer into another corporation or business entity in each case, unless, following such
consolidation, or merger, (1) more than fifty percent (50%) of, respectively, the then outstanding shares of common stock of the
corporation resulting from such consolidation or merger and/or the combined voting power of the then outstanding voting securities
of such corporation or business entity entitled to vote generally in the election of directors (or other persons having the general
power to direct the affairs of such entity) is then beneficially owned, directly or indirectly, by all or substantially all of
the individuals and entities who were the beneficial owners, respectively, of the Stock and Outstanding Employer Voting Securities
immediately prior to such consolidation or merger in substantially the same proportions as their ownership, immediately prior
to such consolidation or merger, of the Stock and Outstanding Employer Voting Securities, as the case may be, (2) no Person (excluding
the Employer, any employee benefit plan (or related trust) of the Employer or such corporation or other business entity resulting
from such consolidation or merger) and any Person beneficially owning, immediately prior to such consolidation or merger, directly
or indirectly, fifty percent (50%) or more of the Stock or Outstanding Employer Voting Securities, as the case may be, beneficially
owns, directly or indirectly, fifty percent (50%) or more of, respectively, the then outstanding shares of common stock of the
corporation resulting from such consolidation or merger and/or the combined voting power of the then outstanding voting securities
of such corporation or business entity entitled to vote generally in the election of its directors (or other persons having the
general power to direct the affairs of such entity) and (3) at least a majority of the members of the board of directors (or other
group of persons having the general power to direct the affairs of the corporation or other business entity) resulting from such
consolidation or merger were members of the Incumbent Board at the time of the execution of the initial agreement providing for
such consolidation or merger; provided, that any right to receive compensation pursuant to this Section 9.4(d) which shall vest
by reason of the action of the Board of Directors pursuant to this paragraph (iii) shall be divested upon (A) the rejection of
such agreement of consolidation or merger by the stockholders of the Employer or (B) its abandonment by either party thereto in
accordance with its terms; or</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)
The consummation of the transactions contemplated by the adoption by the requisite majority of the whole Board of Directors, or
by the holders of such majority of stock of the Employer as is required by law or by the Certificate of incorporation or By-Laws
of the Employer as then in effect, of a resolution or consent authorizing (1) the dissolution of the Employer or (2) the sale
or other disposition of all or substantially all of the assets of the Employer, other than to a corporation or other business
entity with respect to which, following the such sale or other disposition, (A) more than fifty percent (50%) of, respectively,
the then outstanding shares of common stock of such corporation and/or the combined voting power of the outstanding voting securities
of such corporation or other entity to vote generally in the election of its directors (or other persons have the general power
to direct its affairs) is then beneficially owned, directly or indirectly, by all or substantially all of the individuals and
entities who were the beneficial owners, respectively, of the Stock and Outstanding Employer Voting Securities immediately prior
to such sale or other disposition in substantially the same proportion as their ownership, immediately prior to such sale or other
disposition, of the Stock and/or Outstanding Employer Voting Securities, as the case may be, (B) no Person (excluding the Employer
and any employee benefit plan (or related trust) of the Employer or such corporation or other business entity) and any Person
beneficially owning, immediately prior to such sale or other disposition, directly or indirectly, fifty percent (50%) or more
of the Stock and/or Outstanding Employer Voting Securities, as the case may be, beneficially owns, directly or indirectly, fifty
percent (50%) or more of, respectively, the then outstanding shares of common stock of such corporation and/or the combined voting
power of the then outstanding voting securities of such corporation or other business entity entitled to vote generally in the
election of directors (or other persons having the general power to direct its affairs), and (C) at least a majority of the members
of the board of directors or group of persons having the general power to direct the affairs of such corporation or other entity
were members of the Incumbent Board at the time of the execution of the initial agreement of action of the Board of Directors
providing for such sale or other disposition of assets of the Employer; provided, that any right to receive compensation pursuant
to this Section 9.4(d) which shall vest by reason of the action of the Board of Directors or the stockholders pursuant to this
subsection shall be divested upon the abandonment by the Employer of such dissolution, or such sale of or other disposition of
assets, as the case may be.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.5
<U>Successor</U>. The failure of any successor (whether direct or indirect, by purchase, merger, consolidation, spin-off, or otherwise)
to all or substantially all of the business or assets of the Employer to assume this Agreement or to perform the Employer&rsquo;s
obligations under this Agreement shall, at the election of the Employee, be deemed to constitute a termination of the Employee
by the Employer without Cause.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.6
<U>Mitigation</U>. The Employee shall not be required to mitigate the amount of any payment or benefits provided for in this Agreement
by seeking other employment or otherwise. Further, the amount of any payment or benefits provided for in this Agreement shall
not be reduced by any compensation earned by the Employee as a result of employment by another employer, by retirement benefits,
by offset against any amount claimed to be owed by the Employee to the Employer or otherwise.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.7
<U>Indemnification</U>. To the maximum extent permitted under Delaware law as from time to time in effect, the Employer shall
indemnify the Employee and hold him harmless from, against, and in respect of any and all damages, deficiencies, actions, suits,
proceedings, demands, assessments, excise taxes, judgments, claims, losses, costs, expenses, obligations, and liabilities arising
from or relating to the performance of the Employee&rsquo;s duties and responsibilities under this Agreement. To the maximum extent
permitted under Delaware law, the Employer shall advance all expenses incurred by or on behalf of the Employee in connection with
any proceeding arising in connection with the Employer&rsquo;s obligations under this Section 9.7 within thirty (30) days after
the receipt by the Employer of a statement or statements from the Employee requesting such advance or advances from time to time,
whether prior to or after final disposition of such proceeding. Such statement or statements shall reasonably evidence the expenses
incurred by the Employee and shall include or be preceded or accompanied by a written undertaking by or on behalf of the Employee
to repay any expenses advanced if it shall ultimately be determined that the Employee is not entitled to be indemnified against
such expenses.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.8
<U>D&amp;O Coverage</U>. For so long as, and only for so long as, the Employer continues to maintain directors&rsquo; and officers&rsquo;
liability insurance, the Employer shall use best efforts to maintain a policy covering the Employee in the amount of Five Million
Dollars ($5,000,000) in the aggregate, or such amount of coverage as may be provided by the Employer to directors and officers
generally after the Effective Date. The Employer will also use best efforts to obtain coverage for Employee under any such policy
for six (6) years after Employee ceases being an officer or director.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.9
<U>Survival of Obligations and Rights</U>. The obligations and rights of the parties to this Agreement under Sections 6 through
9 of this Agreement shall survive the expiration of this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase">10.
</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Provisions of General Application</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.1
<U>Governing Law</U>. This Agreement and the rights and obligations of the parties hereunder shall be construed, interpreted and
determined in accordance with the laws of the Commonwealth of Massachusetts.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.2
<U>Counterparts</U>. This Agreement may be executed in any number of counterparts, each of which shall be an original and all
of which, taken together, shall constitute one and the same instrument. In making proof of this Agreement it shall not be necessary
to produce or account for more than one such counterpart.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.3
<U>Other Agreements</U>. This Agreement represents the entire understanding and agreement between the parties as to the subject
matter hereof and supersedes and replaces the Ninth Amended and Restated Employment Agreement between the parties dated as of
December 31, 2017. No prior, concurrent or subsequent agreement, whether written or oral, shall be construed to change, amend,
alter, repeal or invalidate this Agreement, unless this Agreement is specifically identified in and made subject to such other
written agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.4
<U>Amendment</U>. This Agreement may be amended only by a written instrument executed in one or more counterparts by the parties
hereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.5
<U>Waiver</U>. No consent to or waiver of any breach or default in the performance of any obligation hereunder shall be deemed
or construed to be a consent to or waiver of any other breach or default in the performance of any of the same or any other obligation
hereunder. Failure on the part of either party to complain of any act or failure to act of the other party or to declare the other
party in default, irrespective of the duration of such failure, shall not constitute a waiver or rights hereunder and no waiver
hereunder shall be effective unless it is in writing, executed by the party waiving the breach or default hereunder.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.6
<U>Headings</U>. The headings of sections and subsections of this Agreement have been inserted for convenience of reference only
and shall not be deemed to be a part of this Agreement or to affect the meaning of any of its provisions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.7
<U>Severability</U>. If any provision of this Agreement shall, in whole or in part, prove to be invalid for any reason, such invalidity
shall affect only the portion of such provision which shall be invalid, and in all other respects this Agreement shall stand as
if such invalid provision, or the invalid portion thereof, had not been a part hereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.8
<U>Notices and Other Communications</U>. All notices and other communications required hereunder shall be effective if in writing
and if delivered or sent by certified or registered mail, return receipt requested (a) if to the Employee, at his last known residence
address as retained in the records of the Company, with a copy to Arthur S. Meyers, Gunster Yoakley &amp; Stewart, P.A., 777 South
Flagler Drive, Suite 500 East, West Palm Beach, FL 33401, and (b) if to the Employer, at 125 North Drive, Westborough, MA 01581,
Attention: Chief Financial Officer, with a copy to John H. Chu, Esq., Prince Lobel Tye LLP, One International Place, Boston, MA
02110, or to such other persons or addresses as the parties hereto may specify by a written notice to the other from time to time.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>[Remainder
of page intentionally left blank]</B></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">IN
WITNESS WHEREOF, this Agreement has been executed by the Employer, by its duly authorized officer, and by the Employee, as of
the date first above written.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">KOPIN CORPORATION</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">EMPLOYEE</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 47%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 48%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Mort Collins</I></FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    John C. C. Fan</I></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mort
    Collins, Chair</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">John
    C. C. Fan</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Compensation
    Committee of the Board</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>SCHEDULE
1</U></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Performance
Bonus Milestones</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Milestone
#1</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.
[redacted].</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Milestone
#2</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.
[redacted].</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SCHEDULE
2</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Equity
Award</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Of
    the total shares of Common Stock to be awarded by Employer to Employee under Section 6.3 of this Agreement (the &ldquo;Acquired
    Shares&rdquo;), 188,000 of such shares will vest (a) at the end of the first twenty (20) consecutive trading day period beginning
    on the date hereof and ending on the third (3rd) anniversary of the date of this Agreement during which the closing price
    of the Common Stock of the Employer, as quoted on the Nasdaq Global Market, at least equals any of the share prices indicated
    in the table below, as adjusted for stock splits, stock dividends, or any other actions and events provided in the Employer&rsquo;s
    2020 Equity Incentive Plan, or (b) if upon or in connection with the closing of a Change of Control (as defined in this Agreement
    on or before the third (3<SUP>rd</SUP>) anniversary of the date of this Agreement the price of the Common Stock of the Employer,
    as so adjusted, is at least such price; provided, however, that the Employee does not resign or is not terminated by the Employer
    for Cause prior the earlier of (i) December 24, 2022, or (ii) the satisfaction of the conditions described in clause (a) or
    (b) above:</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 81pt; text-align: justify; text-indent: -63pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="RIGHT" STYLE="border-collapse: collapse; width: 86%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center">Share Price</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center">Shares Vesting (cumulatively)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$2.25 per share</FONT></TD><TD STYLE="text-align: center; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 49%; text-align: center">188,000</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$2.50 per share</FONT></TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">188,000</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$3.00 per share</FONT></TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">188,000</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$3.50 per share</FONT></TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">188,000</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$4.00 per share</FONT></TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">188,000</TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 81pt; text-align: justify; text-indent: -63pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 81pt; text-align: justify; text-indent: -63pt"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.75in">&#9679;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
    addition, all of the Acquired Shares will vest if the Employer terminates the Employee&rsquo;s employment in connection with
    a long-term disability arising from sickness, accident or injury suffered while traveling on Employer&rsquo;s business (but
    not in connection with any disability arising from any other circumstances).</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
    the event of the Employee&rsquo;s termination of employment by the Employer without Cause or upon the Employee&rsquo;s resignation
    for Good Reason or due to the Employee&rsquo;s death in each case prior to a Change of Control, one hundred percent (100%)
    of the Acquired Shares shall vest.</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Acquired Shares will be awarded under five separate Restricted Stock Grant Agreements dated the date hereof in customary form
    providing for the separate award of 188,000 Acquired Shares with each such award subject to the respective Share Price and
    related vesting conditions described herein.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 81pt; text-align: justify; text-indent: -63pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

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</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-21.1
<SEQUENCE>3
<FILENAME>ex21-1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXHIBIT
21.1</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>KOPIN
CORPORATION</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SUBSIDIARIES
OF KOPIN CORPORATION</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Registrant has the following wholly owned (&ldquo;W&rdquo;) and majority owned subsidiaries (&ldquo;M&rdquo;).</FONT></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 26%; font-weight: bold">Subsidiary</TD><TD STYLE="padding-bottom: 1.5pt; text-align: center; width: 2%; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 20%; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Type</B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center; width: 2%; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 24%; font-weight: bold">State of Incorporation</TD><TD STYLE="padding-bottom: 1.5pt; text-align: center; width: 2%; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 24%; font-weight: bold; text-align: center">Fiscal Year End</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">VS Corporation</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">W</FONT></TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">Delaware</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">December 26</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">Forth Dimension Displays, Ltd.</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">W</FONT></TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">United Kingdom</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">December 26</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">Kopin Display Corporation</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">W</FONT></TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">Delaware</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">December 26</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">Kopin Securities Corporation</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">W</FONT></TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">Delaware</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">December 26</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">Kopin (HK), Ltd.</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">W</FONT></TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">Hong Kong</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">December 26</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">eMDT America, Inc.</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">M</FONT></TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">California</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">December 31</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">Kopin Software Ltd.</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">W</FONT></TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">United Kingdom</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">December 31</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">Kopin Targeting Corporation</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">W</FONT></TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">Delaware</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">December 26</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">NVIS, Inc.</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">W</FONT></TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">Virginia</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">December 26</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">Lightning Silicon Holdings, Inc.</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">W</FONT></TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">Cayman Islands</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">December 26</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>4
<FILENAME>ex23-1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; padding: 0pt; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="padding: 0pt; text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
23.1</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; padding: 0pt; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
of Independent Registered Public Accounting Firm</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; padding: 0pt; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="padding: 0pt; text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
consent to the incorporation by reference in the Registration Statements (Nos. 333-173066, 333-190524, 333-217070, 333-219870,
333-225472, and 333-238790) on Form S-8 and (No. 333-228549) on Form S-3 of Kopin Corporation of our report dated March 4, 2021,
relating to the consolidated financial statements of Kopin Corporation and its subsidiaries, appearing in this Annual Report on
Form 10-K of Kopin Corporation for the year ended December 26, 2020.</FONT></P>

<P STYLE="padding: 0pt; text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    RSM US LLP</I></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stamford,
    Connecticut</FONT></TD>
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March
    5, 2021</FONT></TD>
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
</TABLE>
<P STYLE="padding: 0pt; text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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<TYPE>EX-23.2
<SEQUENCE>5
<FILENAME>ex23-2.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
23.2</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
consent to the incorporation by reference in Registration Statements Nos. 333-173066, 333-190524, 333-217070, 333-219870, 333-225472,
and 333-238790 on Form S-8, and Registration Statement No. 333-228549 on Form S-3, of our report dated March 13, 2019 (November
7, 2019, as to the effects of the correction of previously issued financial statements), relating to the 2018 financial statements
of Kopin Corporation appearing in this Annual Report on Form 10-K of Kopin Corporation for the year ended December 26, 2020.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Deloitte &amp; Touche LLP</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Boston,
    Massachusetts</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March
    5, 2021</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>6
<FILENAME>ex31-1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin-right: 0; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
31.1</B></FONT></P>

<P STYLE="margin-right: 0; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CERTIFICATION
PURSUANT TO SECTION 302</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>OF
THE SARBANES-OXLEY ACT OF 2002</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I,
John C.C. Fan, certify that:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I
    have reviewed the annual report on Form 10-K for the period ended December 26, 2020, of Kopin Corporation;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
    on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
    to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect
    to the period covered by this report;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
    on my knowledge, the financial statements, and other financial information included in this report, fairly present in all
    material respects the financial condition, results of operations and cash flows of the Registrant as of, and for, the periods
    presented in this report;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Registrant&rsquo;s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls
    and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as
    defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the Registrant and have:</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Designed
    such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
    to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to
    us by others within those entities, particularly during the period in which this report is being prepared;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Designed
    such internal control over financial reporting, or caused such internal control over financial reporting to be designed under
    our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial
    statements for external purposes in accordance with generally accepted accounting principles;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Evaluated
    the effectiveness of the Registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions
    about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based
    on such evaluation; and</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disclosed
    in this report any change in the Registrant&rsquo;s internal control over financial reporting that occurred during the Registrant&rsquo;s
    most recent fiscal quarter (the Registrant&rsquo;s fourth fiscal quarter in the case of an annual report) that has materially
    affected, or is reasonably likely to materially affect, the Registrant&rsquo;s internal control over financial reporting;
    and</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Registrant&rsquo;s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control
    over financial reporting, to the Registrant&rsquo;s auditors and the audit committee of the Registrant&rsquo;s board of directors
    (or persons performing the equivalent functions):</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
    significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which
    are reasonably likely to adversely affect the Registrant&rsquo;s ability to record, process, summarize and report financial
    information; and</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
    fraud, whether or not material, that involves management or other employees who have a significant role in the Registrant&rsquo;s
    internal control over financial reporting.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
March 5, 2021</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    John C. C. Fan</I></FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">John
    C.C. Fan</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">President
    and Chief Executive Officer</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
</TABLE>
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<TYPE>EX-31.2
<SEQUENCE>7
<FILENAME>ex31-2.htm
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<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
31.2</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CERTIFICATION
PURSUANT TO SECTION 302</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>OF
THE SARBANES-OXLEY ACT OF 2002</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I,
Richard A. Sneider, certify that:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I
    have reviewed the annual report on Form 10-K for the period ended December 26, 2020, of Kopin Corporation;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
    on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
    to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect
    to the period covered by this report;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
    on my knowledge, the financial statements, and other financial information included in this report, fairly present in all
    material respects the financial condition, results of operations and cash flows of the Registrant as of, and for, the periods
    presented in this report;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Registrant&rsquo;s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls
    and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as
    defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the Registrant and have:</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Designed
    such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
    to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to
    us by others within those entities, particularly during the period in which this report is being prepared;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Designed
    such internal control over financial reporting, or caused such internal control over financial reporting to be designed under
    our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial
    statements for external purposes in accordance with generally accepted accounting principles;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Evaluated
    the effectiveness of the Registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions
    about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based
    on such evaluation; and</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disclosed
    in this report any change in the Registrant&rsquo;s internal control over financial reporting that occurred during the Registrant&rsquo;s
    most recent fiscal quarter (the Registrant&rsquo;s fourth fiscal quarter in the case of an annual report) that has materially
    affected, or is reasonably likely to materially affect, the Registrant&rsquo;s internal control over financial reporting;
    and</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Registrant&rsquo;s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control
    over financial reporting, to the Registrant&rsquo;s auditors and the audit committee of the Registrant&rsquo;s board of directors
    (or persons performing the equivalent functions):</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
    significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which
    are reasonably likely to adversely affect the Registrant&rsquo;s ability to record, process, summarize and report financial
    information; and</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
    fraud, whether or not material, that involves management or other employees who have a significant role in the Registrant&rsquo;s
    internal control over financial reporting.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
March 5, 2021</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Richard A. Sneider</I></FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Richard
    A. Sneider</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Financial Officer</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<TYPE>EX-32.1
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
32.1</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CERTIFICATION
PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PURSUANT
TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
certification set forth below is hereby made solely for the purpose of satisfying the requirements of Section 906 of the Sarbanes-Oxley
Act of 2002 and may not be relied upon or used for any other purposes.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the Annual Report of Kopin Corporation (the &ldquo;Company&rdquo;) on Form 10-K for the fiscal year ended December
26, 2020 as filed with the Securities and Exchange Commission on the date hereof (the &ldquo;Report&rdquo;), I, John C.C. Fan,
President and Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, that to my knowledge: (1) the Report fully complies with the requirements of Section 13(a)
or 15(d) of the Securities Exchange Act of 1934; and (2) the information contained in the Report fairly presents, in all material
respects, the financial condition and results of operations of the Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
signed original of this written statement required by Section 906 or other document authenticating, acknowledging or otherwise
adopting the signature that appears in typed form within the electronic version of this written statement required by Section
906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission
or its staff upon request.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 45%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March
    5, 2021</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    John C. C. Fan</I></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">John
        C.C. Fan</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">President
        and Chief Executive Officer</FONT></P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.2
<SEQUENCE>9
<FILENAME>ex32-2.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Exhibit
32.2</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CERTIFICATION
PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>PURSUANT
TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
certification set forth below is hereby made solely for the purpose of satisfying the requirements of Section 906 of the Sarbanes-Oxley
Act of 2002 and may not be relied upon or used for any other purposes.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">In
connection with the Annual Report of Kopin Corporation (the &ldquo;Company&rdquo;) on Form 10-K for the fiscal year ended December
26, 2020 as filed with the Securities and Exchange Commission on the date hereof (the &ldquo;Report&rdquo;), I, Richard A. Sneider,
Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002, that to my knowledge: (1) the Report fully complies with the requirements of Section 13(a) or 15(d)
of the Securities Exchange Act of 1934; and (2) the information contained in the Report fairly presents, in all material respects,
the financial condition and results of operations of the Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">A
signed original of this written statement required by Section 906 or other document authenticating, acknowledging or otherwise
adopting the signature that appears in typed form within the electronic version of this written statement required by Section
906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission
or its staff upon request.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 5%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Date:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 45%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March
    5, 2021</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><I>/s/
    Richard A. Sneider</I></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Richard
        A. Sneider</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Chief
        Financial Officer</FONT></P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>12
<FILENAME>kopn-20201226_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
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    <link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalMember_lbl" xml:lang="en-US">Additional Paid-in Capital [Member]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TreasuryStockMember_lbl" xml:lang="en-US">Treasury Stock [Member]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember_lbl" xml:lang="en-US">AOCI Attributable to Parent [Member]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsMember_lbl" xml:lang="en-US">Retained Earnings [Member]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_TotalKopinCorporationStockholdersEquityMember_lbl" xml:lang="en-US">Total Kopin Corporation Stockholders Equity [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncontrollingInterestMember" xlink:to="us-gaap_NoncontrollingInterestMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NoncontrollingInterestMember_lbl" xml:lang="en-US">Noncontrolling Interest [Member]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_OwnershipAxis_lbl" xml:lang="en-US">Ownership [Axis]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_EMDTMember" xlink:to="KOPN_EMDTMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_EMDTMember_lbl" xml:lang="en-US">eMDT [Member]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_RestatementAxis_lbl" xml:lang="en-US">Revision of Prior Period [Axis]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_BalancesWithoutAdoptionOfTopicSixZeroSixMember" xlink:to="KOPN_BalancesWithoutAdoptionOfTopicSixZeroSixMember_lbl" xlink:type="arc" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_EffectOfChangeHigherLowerMember" xlink:to="KOPN_EffectOfChangeHigherLowerMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_EffectOfChangeHigherLowerMember_lbl" xml:lang="en-US">Effect of Change Higher/(Lower) [Member]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TimingOfTransferOfGoodOrServiceAxis_lbl" xml:lang="en-US">Timing of Transfer of Good or Service [Axis]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TransferredOverTimeMember_lbl" xml:lang="en-US">Transferred over Time [Member]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_RangeAxis_lbl" xml:lang="en-US">Statistical Measurement [Axis]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MinimumMember" xlink:to="srt_MinimumMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MinimumMember_lbl" xml:lang="en-US">Minimum [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MaximumMember" xlink:to="srt_MaximumMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MaximumMember_lbl" xml:lang="en-US">Maximum [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccumulatedTranslationAdjustmentMember" xlink:label="us-gaap_AccumulatedTranslationAdjustmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedTranslationAdjustmentMember" xlink:to="us-gaap_AccumulatedTranslationAdjustmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedTranslationAdjustmentMember_lbl" xml:lang="en-US">Accumulated Foreign Currency Adjustment Attributable to Parent [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" xlink:label="us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" xlink:to="us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember_lbl" xml:lang="en-US">AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-sale, Parent [Member]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl" xml:lang="en-US">Long-Lived Tangible Asset [Axis]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquipmentMember" xlink:to="us-gaap_EquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquipmentMember_lbl" xml:lang="en-US">Equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LeaseholdImprovementsMember" xlink:label="us-gaap_LeaseholdImprovementsMember" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FurnitureAndFixturesMember" xlink:to="us-gaap_FurnitureAndFixturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FurnitureAndFixturesMember_lbl" xml:lang="en-US">Furniture and Fixtures [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetUnderConstructionMember" xlink:to="us-gaap_AssetUnderConstructionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetUnderConstructionMember_lbl" xml:lang="en-US">Asset under Construction [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReportingUnitAxis" xlink:to="us-gaap_ReportingUnitAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ReportingUnitAxis_lbl" xml:lang="en-US">Reporting Unit [Axis]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_NVISAndKopinSoftwareLtdMember_lbl" xml:lang="en-US">NVIS and Kopin Software Ltd [Member]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinancialInstrumentAxis_lbl" xml:lang="en-US">Financial Instrument [Axis]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsMember" xlink:to="us-gaap_CashAndCashEquivalentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsMember_lbl" xml:lang="en-US">Cash and Cash Equivalents [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueByFairValueHierarchyLevelAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis_lbl" xml:lang="en-US">Fair Value Hierarchy and NAV [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueInputsLevel1Member" xlink:label="us-gaap_FairValueInputsLevel1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel1Member" xlink:to="us-gaap_FairValueInputsLevel1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueInputsLevel1Member_lbl" xml:lang="en-US">Fair Value, Inputs, Level 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueInputsLevel2Member" xlink:label="us-gaap_FairValueInputsLevel2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel2Member" xlink:to="us-gaap_FairValueInputsLevel2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueInputsLevel2Member_lbl" xml:lang="en-US">Fair Value, Inputs, Level 2 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueInputsLevel3Member" xlink:label="us-gaap_FairValueInputsLevel3Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel3Member" xlink:to="us-gaap_FairValueInputsLevel3Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueInputsLevel3Member_lbl" xml:lang="en-US">Fair Value, Inputs, Level 3 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_USGovernmentAndAgencyBackedSecuritiesMember" xlink:label="KOPN_USGovernmentAndAgencyBackedSecuritiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_USGovernmentAndAgencyBackedSecuritiesMember" xlink:to="KOPN_USGovernmentAndAgencyBackedSecuritiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_USGovernmentAndAgencyBackedSecuritiesMember_lbl" xml:lang="en-US">U.S. Government and Agency Backed Securities [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_CorporateDebtMember" xlink:label="KOPN_CorporateDebtMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_CorporateDebtMember" xlink:to="KOPN_CorporateDebtMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_CorporateDebtMember_lbl" xml:lang="en-US">Corporate Debt [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_EquityInvestmentsMember" xlink:label="KOPN_EquityInvestmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_EquityInvestmentsMember" xlink:to="KOPN_EquityInvestmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_EquityInvestmentsMember_lbl" xml:lang="en-US">Equity Investments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WarrantMember" xlink:label="us-gaap_WarrantMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantMember" xlink:to="us-gaap_WarrantMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WarrantMember_lbl" xml:lang="en-US">Warrant [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="us-gaap_StatementClassOfStockAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_StatementClassOfStockAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementClassOfStockAxis_lbl" xml:lang="en-US">Class of Stock [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_SeriesAWarrantMember" xlink:label="KOPN_SeriesAWarrantMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_SeriesAWarrantMember" xlink:to="KOPN_SeriesAWarrantMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_SeriesAWarrantMember_lbl" xml:lang="en-US">Series A Warrant [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SeriesBMember" xlink:label="us-gaap_SeriesBMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SeriesBMember" xlink:to="us-gaap_SeriesBMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SeriesBMember_lbl" xml:lang="en-US">Series B [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LegalEntityAxis" xlink:to="dei_LegalEntityAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LegalEntityAxis_lbl" xml:lang="en-US">Legal Entity [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_SolosIncMember" xlink:label="KOPN_SolosIncMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_SolosIncMember" xlink:to="KOPN_SolosIncMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_SolosIncMember_lbl" xml:lang="en-US">Solos Inc [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_USGovernmentAgenciesDebtSecuritiesMember" xlink:label="us-gaap_USGovernmentAgenciesDebtSecuritiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_USGovernmentAgenciesDebtSecuritiesMember" xlink:to="us-gaap_USGovernmentAgenciesDebtSecuritiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_USGovernmentAgenciesDebtSecuritiesMember_lbl" xml:lang="en-US">US Government Agencies Debt Securities [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CorporateDebtSecuritiesMember" xlink:label="us-gaap_CorporateDebtSecuritiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CorporateDebtSecuritiesMember" xlink:to="us-gaap_CorporateDebtSecuritiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CorporateDebtSecuritiesMember_lbl" xml:lang="en-US">Corporate Debt Securities [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SubsidiarySaleOfStockAxis" xlink:label="us-gaap_SubsidiarySaleOfStockAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsidiarySaleOfStockAxis" xlink:to="us-gaap_SubsidiarySaleOfStockAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsidiarySaleOfStockAxis_lbl" xml:lang="en-US">Sale of Stock [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_AtTheMarketOfferingMember" xlink:label="KOPN_AtTheMarketOfferingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_AtTheMarketOfferingMember" xlink:to="KOPN_AtTheMarketOfferingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_AtTheMarketOfferingMember_lbl" xml:lang="en-US">At The Market Offering Member</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="us-gaap_PlanNameAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PlanNameAxis" xlink:to="us-gaap_PlanNameAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PlanNameAxis_lbl" xml:lang="en-US">Plan Name [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_TwoThousandTwentyEquityIncentivePlanMember" xlink:label="KOPN_TwoThousandTwentyEquityIncentivePlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_TwoThousandTwentyEquityIncentivePlanMember" xlink:to="KOPN_TwoThousandTwentyEquityIncentivePlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_TwoThousandTwentyEquityIncentivePlanMember_lbl" xml:lang="en-US">Two Thousand Twenty Equity Incentive Plan Member</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_TypeOfArrangementAxis" xlink:label="us-gaap_TypeOfArrangementAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="us-gaap_TypeOfArrangementAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TypeOfArrangementAxis_lbl" xml:lang="en-US">Collaborative Arrangement and Arrangement Other than Collaborative [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_EmploymentAgreementMember" xlink:label="KOPN_EmploymentAgreementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_EmploymentAgreementMember" xlink:to="KOPN_EmploymentAgreementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_EmploymentAgreementMember_lbl" xml:lang="en-US">Employment Agreement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_TitleOfIndividualAxis" xlink:label="srt_TitleOfIndividualAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_TitleOfIndividualAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_TitleOfIndividualAxis_lbl" xml:lang="en-US">Title of Individual [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_DrJohnFanMember" xlink:label="KOPN_DrJohnFanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DrJohnFanMember" xlink:to="KOPN_DrJohnFanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_DrJohnFanMember_lbl" xml:lang="en-US">Dr. John Fan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeStatementLocationAxis" xlink:label="us-gaap_IncomeStatementLocationAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementLocationAxis" xlink:to="us-gaap_IncomeStatementLocationAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementLocationAxis_lbl" xml:lang="en-US">Income Statement Location [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_CostOfProductRevenuesMember" xlink:label="KOPN_CostOfProductRevenuesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_CostOfProductRevenuesMember" xlink:to="KOPN_CostOfProductRevenuesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_CostOfProductRevenuesMember_lbl" xml:lang="en-US">Cost of Product Revenues [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_ResearchAndDevelopmentMember" xlink:label="KOPN_ResearchAndDevelopmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ResearchAndDevelopmentMember" xlink:to="KOPN_ResearchAndDevelopmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_ResearchAndDevelopmentMember_lbl" xml:lang="en-US">Research and Development [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_SellingGeneralAndAdministrativeMember" xlink:label="KOPN_SellingGeneralAndAdministrativeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_SellingGeneralAndAdministrativeMember" xlink:to="KOPN_SellingGeneralAndAdministrativeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_SellingGeneralAndAdministrativeMember_lbl" xml:lang="en-US">Selling, General and Administrative [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:label="us-gaap_ConcentrationRiskByBenchmarkAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:to="us-gaap_ConcentrationRiskByBenchmarkAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskByBenchmarkAxis_lbl" xml:lang="en-US">Concentration Risk Benchmark [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountsReceivableMember" xlink:label="us-gaap_AccountsReceivableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableMember" xlink:to="us-gaap_AccountsReceivableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableMember_lbl" xml:lang="en-US">Accounts Receivable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis" xlink:label="us-gaap_ConcentrationRiskByTypeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskByTypeAxis" xlink:to="us-gaap_ConcentrationRiskByTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskByTypeAxis_lbl" xml:lang="en-US">Concentration Risk Type [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CustomerConcentrationRiskMember" xlink:label="us-gaap_CustomerConcentrationRiskMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CustomerConcentrationRiskMember" xlink:to="us-gaap_CustomerConcentrationRiskMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CustomerConcentrationRiskMember_lbl" xml:lang="en-US">Customer Concentration Risk [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MajorCustomersAxis" xlink:label="srt_MajorCustomersAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MajorCustomersAxis" xlink:to="srt_MajorCustomersAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MajorCustomersAxis_lbl" xml:lang="en-US">Customer [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_CollinsAerospaceMember" xlink:label="KOPN_CollinsAerospaceMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_CollinsAerospaceMember" xlink:to="KOPN_CollinsAerospaceMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_CollinsAerospaceMember_lbl" xml:lang="en-US">Collins Aerospace Member</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_DRSNetworkAndImagingSystemsLLCMember" xlink:label="KOPN_DRSNetworkAndImagingSystemsLLCMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DRSNetworkAndImagingSystemsLLCMember" xlink:to="KOPN_DRSNetworkAndImagingSystemsLLCMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_DRSNetworkAndImagingSystemsLLCMember_lbl" xml:lang="en-US">DRS Network and Imaging Systems LLC Member</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_ScottSafetyMember" xlink:label="KOPN_ScottSafetyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ScottSafetyMember" xlink:to="KOPN_ScottSafetyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_ScottSafetyMember_lbl" xml:lang="en-US">Scott Safety Member</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_RealWearIncMember" xlink:label="KOPN_RealWearIncMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_RealWearIncMember" xlink:to="KOPN_RealWearIncMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_RealWearIncMember_lbl" xml:lang="en-US">RealWear, Inc. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SalesRevenueNetMember" xlink:label="us-gaap_SalesRevenueNetMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SalesRevenueNetMember" xlink:to="us-gaap_SalesRevenueNetMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SalesRevenueNetMember_lbl" xml:lang="en-US">Revenue Benchmark [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_DefenseCustomersMember" xlink:label="KOPN_DefenseCustomersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DefenseCustomersMember" xlink:to="KOPN_DefenseCustomersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_DefenseCustomersMember_lbl" xml:lang="en-US">Defense Customers Member</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_GeneralDynamicsMember" xlink:label="KOPN_GeneralDynamicsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_GeneralDynamicsMember" xlink:to="KOPN_GeneralDynamicsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_GeneralDynamicsMember_lbl" xml:lang="en-US">General Dynamics Member</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_FundedResearchAndDevelopmentContractsMember" xlink:label="KOPN_FundedResearchAndDevelopmentContractsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_FundedResearchAndDevelopmentContractsMember" xlink:to="KOPN_FundedResearchAndDevelopmentContractsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_FundedResearchAndDevelopmentContractsMember_lbl" xml:lang="en-US">Funded Research and Development Contracts Member</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_WarrantyMember" xlink:label="KOPN_WarrantyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_WarrantyMember" xlink:to="KOPN_WarrantyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_WarrantyMember_lbl" xml:lang="en-US">Warranty [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_StatementScenarioAxis" xlink:label="srt_StatementScenarioAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_StatementScenarioAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_StatementScenarioAxis_lbl" xml:lang="en-US">Scenario [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_UnderAgeOfFiftyMember" xlink:label="KOPN_UnderAgeOfFiftyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_UnderAgeOfFiftyMember" xlink:to="KOPN_UnderAgeOfFiftyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_UnderAgeOfFiftyMember_lbl" xml:lang="en-US">Under Age of Fifty Member</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_OverAgeOfFiftyMember" xlink:label="KOPN_OverAgeOfFiftyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_OverAgeOfFiftyMember" xlink:to="KOPN_OverAgeOfFiftyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_OverAgeOfFiftyMember_lbl" xml:lang="en-US">Over Age of Fifty Member</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_KunmingBOEDisplayTechnologyCoLtdMember" xlink:label="KOPN_KunmingBOEDisplayTechnologyCoLtdMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_KunmingBOEDisplayTechnologyCoLtdMember" xlink:to="KOPN_KunmingBOEDisplayTechnologyCoLtdMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_KunmingBOEDisplayTechnologyCoLtdMember_lbl" xml:lang="en-US">Kunming BOE Display Technology Co Ltd Member</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="us-gaap_AwardTypeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_AwardTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AwardTypeAxis_lbl" xml:lang="en-US">Award Type [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_RMBMember" xlink:label="KOPN_RMBMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_RMBMember" xlink:to="KOPN_RMBMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_RMBMember_lbl" xml:lang="en-US">RMB Member</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_StatementGeographicalAxis" xlink:label="srt_StatementGeographicalAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_StatementGeographicalAxis" xlink:to="srt_StatementGeographicalAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_StatementGeographicalAxis_lbl" xml:lang="en-US">Geographical [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/country/2020/country-2020-01-31.xsd#country_US" xlink:label="country_US" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_US" xlink:to="country_US_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_US_lbl" xml:lang="en-US">UNITED STATES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/country/2020/country-2020-01-31.xsd#country_GB" xlink:label="country_GB" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_GB" xlink:to="country_GB_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_GB_lbl" xml:lang="en-US">UNITED KINGDOM</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/country/2020/country-2020-01-31.xsd#country_CN" xlink:label="country_CN" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_CN" xlink:to="country_CN_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_CN_lbl" xml:lang="en-US">CHINA</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/country/2020/country-2020-01-31.xsd#country_JP" xlink:label="country_JP" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_JP" xlink:to="country_JP_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_JP_lbl" xml:lang="en-US">JAPAN</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_OtherAmericasMember" xlink:label="KOPN_OtherAmericasMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_OtherAmericasMember" xlink:to="KOPN_OtherAmericasMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_OtherAmericasMember_lbl" xml:lang="en-US">Other Americas [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_AmericasMember" xlink:label="srt_AmericasMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_AmericasMember" xlink:to="srt_AmericasMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_AmericasMember_lbl" xml:lang="en-US">Americas [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_AsiaPacificMember" xlink:label="srt_AsiaPacificMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_AsiaPacificMember" xlink:to="srt_AsiaPacificMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_AsiaPacificMember_lbl" xml:lang="en-US">Asia Pacific [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_EuropeMember" xlink:label="srt_EuropeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_EuropeMember" xlink:to="srt_EuropeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_EuropeMember_lbl" xml:lang="en-US">Europe [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_OtherMember" xlink:label="KOPN_OtherMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_OtherMember" xlink:to="KOPN_OtherMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_OtherMember_lbl" xml:lang="en-US">Other [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_DefenseMember" xlink:label="KOPN_DefenseMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DefenseMember" xlink:to="KOPN_DefenseMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_DefenseMember_lbl" xml:lang="en-US">Defense [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_IndustrialMember" xlink:label="KOPN_IndustrialMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_IndustrialMember" xlink:to="KOPN_IndustrialMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_IndustrialMember_lbl" xml:lang="en-US">Industrial [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_ConsumerMember" xlink:label="KOPN_ConsumerMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ConsumerMember" xlink:to="KOPN_ConsumerMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_ConsumerMember_lbl" xml:lang="en-US">Consumer [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_LicenseAndRoyaltiesMember" xlink:label="KOPN_LicenseAndRoyaltiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_LicenseAndRoyaltiesMember" xlink:to="KOPN_LicenseAndRoyaltiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_LicenseAndRoyaltiesMember_lbl" xml:lang="en-US">License and Royalties Member</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_RevenuefromLicensingMember" xlink:label="KOPN_RevenuefromLicensingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_RevenuefromLicensingMember" xlink:to="KOPN_RevenuefromLicensingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_RevenuefromLicensingMember_lbl" xml:lang="en-US">Revenue from Licensing Member</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_lbl" xml:lang="en-US">Related Party [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_SupplyDisplayModulesAgreementMember" xlink:label="KOPN_SupplyDisplayModulesAgreementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_SupplyDisplayModulesAgreementMember" xlink:to="KOPN_SupplyDisplayModulesAgreementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_SupplyDisplayModulesAgreementMember_lbl" xml:lang="en-US">Supply Display Modules Agreement Member</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_LicenseAgreementMember" xlink:label="KOPN_LicenseAgreementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_LicenseAgreementMember" xlink:to="KOPN_LicenseAgreementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_LicenseAgreementMember_lbl" xml:lang="en-US">License Agreement Member</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_InitialPaymentMember" xlink:label="KOPN_InitialPaymentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_InitialPaymentMember" xlink:to="KOPN_InitialPaymentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_InitialPaymentMember_lbl" xml:lang="en-US">Initial Payment Member</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_DeferredPaymentMember" xlink:label="KOPN_DeferredPaymentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DeferredPaymentMember" xlink:to="KOPN_DeferredPaymentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_DeferredPaymentMember_lbl" xml:lang="en-US">Deferred Payment Member</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_QuarterlyInstallmentsMember" xlink:label="KOPN_QuarterlyInstallmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_QuarterlyInstallmentsMember" xlink:to="KOPN_QuarterlyInstallmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_QuarterlyInstallmentsMember_lbl" xml:lang="en-US">Quarterly Installments Member</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_SolosMember" xlink:label="KOPN_SolosMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_SolosMember" xlink:to="KOPN_SolosMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_SolosMember_lbl" xml:lang="en-US">Solos Member</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_DrJohnCcFanMember" xlink:label="KOPN_DrJohnCcFanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DrJohnCcFanMember" xlink:to="KOPN_DrJohnCcFanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_DrJohnCcFanMember_lbl" xml:lang="en-US">Dr John Cc Fan Member</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_DrJohnCcFansFamilyMember" xlink:label="KOPN_DrJohnCcFansFamilyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DrJohnCcFansFamilyMember" xlink:to="KOPN_DrJohnCcFansFamilyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_DrJohnCcFansFamilyMember_lbl" xml:lang="en-US">Dr John Cc Fans Family Member</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_GoertekMember" xlink:label="KOPN_GoertekMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_GoertekMember" xlink:to="KOPN_GoertekMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_GoertekMember_lbl" xml:lang="en-US">Goertek [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ScenarioForecastMember" xlink:label="srt_ScenarioForecastMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScenarioForecastMember" xlink:to="srt_ScenarioForecastMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScenarioForecastMember_lbl" xml:lang="en-US">Forecast [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_CoverAbstract" xlink:label="dei_CoverAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CoverAbstract" xlink:to="dei_CoverAbstract_lbl" xlink:type="arc" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</link:label>
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">Total assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xml:lang="en-US">LIABILITIES AND STOCKHOLDERS&#8217; EQUITY</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="us-gaap_LiabilitiesCurrentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US">Current liabilities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="us-gaap_AccountsPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableCurrent" xlink:to="us-gaap_AccountsPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableCurrent_lbl" xml:lang="en-US">Accounts payable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued payroll and expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProductWarrantyAccrualClassifiedCurrent" xlink:label="us-gaap_ProductWarrantyAccrualClassifiedCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProductWarrantyAccrualClassifiedCurrent" xlink:to="us-gaap_ProductWarrantyAccrualClassifiedCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProductWarrantyAccrualClassifiedCurrent_lbl" xml:lang="en-US">Accrued warranty</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ContractWithCustomerLiability" xlink:label="us-gaap_ContractWithCustomerLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ContractWithCustomerLiability" xlink:to="us-gaap_ContractWithCustomerLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ContractWithCustomerLiability_lbl" xml:lang="en-US">Contract liabilities and billings in excess of revenue earned</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_lbl" xml:lang="en-US">Operating lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherAccruedLiabilitiesCurrent" xlink:label="us-gaap_OtherAccruedLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAccruedLiabilitiesCurrent" xlink:to="us-gaap_OtherAccruedLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Other accrued liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_CustomerDepositCurrent" xlink:label="KOPN_CustomerDepositCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_CustomerDepositCurrent" xlink:to="KOPN_CustomerDepositCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_CustomerDepositCurrent_lbl" xml:lang="en-US">Customer deposits</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_DeferredTaxLiabilitiesCurrent1" xlink:label="KOPN_DeferredTaxLiabilitiesCurrent1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DeferredTaxLiabilitiesCurrent1" xlink:to="KOPN_DeferredTaxLiabilitiesCurrent1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_DeferredTaxLiabilitiesCurrent1_lbl" xml:lang="en-US">Deferred tax liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Total current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetRetirementObligationsNoncurrent" xlink:label="us-gaap_AssetRetirementObligationsNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetRetirementObligationsNoncurrent" xlink:to="us-gaap_AssetRetirementObligationsNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetRetirementObligationsNoncurrent_lbl" xml:lang="en-US">Noncurrent contract liabilities and asset retirement obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl" xml:lang="en-US">Operating lease liabilities, net of current portion</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherLiabilitiesNoncurrent" xlink:label="us-gaap_OtherLiabilitiesNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesNoncurrent" xlink:to="us-gaap_OtherLiabilitiesNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLiabilitiesNoncurrent_lbl" xml:lang="en-US">Other long-term liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommitmentsAndContingencies" xlink:label="us-gaap_CommitmentsAndContingencies" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingencies" xlink:to="us-gaap_CommitmentsAndContingencies_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingencies_lbl" xml:lang="en-US">Commitments and contingencies (Note 13)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="us-gaap_StockholdersEquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityAbstract_lbl" xml:lang="en-US">Stockholders&#8217; equity:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockValue" xlink:label="us-gaap_PreferredStockValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockValue" xlink:to="us-gaap_PreferredStockValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockValue_lbl" xml:lang="en-US">Preferred stock, par value $.01 per share: authorized, 3,000 shares; none issued</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockValue" xlink:label="us-gaap_CommonStockValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common stock, par value $.01 per share: authorized, 120,000,000 shares; issued 91,059,407 shares in 2020 and 88,912,796 shares in 2019; outstanding 85,443,378 in 2020 and 82,536,416 in 2019, respectively</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="us-gaap_AdditionalPaidInCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapital" xlink:to="us-gaap_AdditionalPaidInCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapital_lbl" xml:lang="en-US">Additional paid-in capital</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_TreasuryStockValue" xlink:label="us-gaap_TreasuryStockValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockValue" xlink:to="us-gaap_TreasuryStockValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_TreasuryStockValue_lbl" xml:lang="en-US">Treasury stock (2,564,155 and 4,513,256 shares in 2020 and 2019, at cost)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US">Accumulated other comprehensive income</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Accumulated deficit</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="us-gaap_StockholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Total Kopin Corporation stockholders&#8217; equity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_MinorityInterest" xlink:label="us-gaap_MinorityInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterest" xlink:to="us-gaap_MinorityInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MinorityInterest_lbl" xml:lang="en-US">Noncontrolling interest</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Total stockholders&#8217; equity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">Total liabilities and stockholders&#8217; equity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl" xml:lang="en-US">Accounts receivable, allowance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Preferred stock, par value</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="us-gaap_PreferredStockSharesAuthorized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesAuthorized_lbl" xml:lang="en-US">Preferred stock, shares authorized</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="us-gaap_PreferredStockSharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesIssued" xlink:to="us-gaap_PreferredStockSharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesIssued_lbl" xml:lang="en-US">Preferred stock, shares issued</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Common Stock, Par or Stated Value Per Share</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="us-gaap_CommonStockSharesAuthorized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Common Stock, Shares Authorized</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="us-gaap_CommonStockSharesIssued" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Common Stock, Shares, Outstanding</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TreasuryStockShares_lbl" xml:lang="en-US">Treasury stock, shares</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US">Statement [Table]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementLineItems_lbl" xml:lang="en-US">Statement [Line Items]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenuesAbstract" xlink:to="us-gaap_RevenuesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenuesAbstract_lbl" xml:lang="en-US">Revenues:</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_lbl" xml:lang="en-US">Total revenue</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_CostsAndExpensesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostsAndExpensesAbstract_lbl" xml:lang="en-US">Expenses:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CostOfGoodsAndServicesSold" xlink:label="us-gaap_CostOfGoodsAndServicesSold" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfGoodsAndServicesSold" xlink:to="us-gaap_CostOfGoodsAndServicesSold_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfGoodsAndServicesSold_lbl" xml:lang="en-US">Cost of product revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross" xlink:label="us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross" xlink:to="us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross_lbl" xml:lang="en-US">Research and development-funded programs</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="us-gaap_ResearchAndDevelopmentExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpense" xlink:to="us-gaap_ResearchAndDevelopmentExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ResearchAndDevelopmentExpense_lbl" xml:lang="en-US">Research and development-internal</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense_lbl" xml:lang="en-US">Selling, general and administrative</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GoodwillImpairmentLoss" xlink:label="us-gaap_GoodwillImpairmentLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillImpairmentLoss" xlink:to="us-gaap_GoodwillImpairmentLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillImpairmentLoss_lbl" xml:lang="en-US">Impairment of goodwill</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherAssetImpairmentCharges" xlink:label="us-gaap_OtherAssetImpairmentCharges" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetImpairmentCharges" xlink:to="us-gaap_OtherAssetImpairmentCharges_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssetImpairmentCharges_lbl" xml:lang="en-US">Impairment of assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="us-gaap_OperatingExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingExpenses_lbl" xml:lang="en-US">Total operating expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US">Loss from operations</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NonoperatingIncomeExpenseAbstract" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_NonoperatingIncomeExpenseAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract_lbl" xml:lang="en-US">Non-operating income (expense), net:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InterestIncomeOperating" xlink:label="us-gaap_InterestIncomeOperating" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestIncomeOperating" xlink:to="us-gaap_InterestIncomeOperating_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestIncomeOperating_lbl" xml:lang="en-US">Interest income</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="us-gaap_OtherNonoperatingIncomeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_OtherNonoperatingIncomeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNonoperatingIncomeExpense_lbl" xml:lang="en-US">Other (expense) income, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ForeignCurrencyTransactionGainLossRealized" xlink:label="us-gaap_ForeignCurrencyTransactionGainLossRealized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyTransactionGainLossRealized" xlink:to="us-gaap_ForeignCurrencyTransactionGainLossRealized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ForeignCurrencyTransactionGainLossRealized_lbl" xml:lang="en-US">Foreign currency transaction gains</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GainLossOnInvestments" xlink:label="us-gaap_GainLossOnInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnInvestments" xlink:to="us-gaap_GainLossOnInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainLossOnInvestments_lbl" xml:lang="en-US">(Loss) gain on investments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="us-gaap_NonoperatingIncomeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NonoperatingIncomeExpense_lbl" xml:lang="en-US">Total non-operating income (expense)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US">Loss before provision for income taxes and net loss (income) of noncontrolling interest</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="us-gaap_IncomeTaxExpenseBenefit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Tax provision</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProfitLoss" xlink:label="us-gaap_ProfitLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ProfitLoss_lbl" xml:lang="en-US">Net loss</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:to="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Net loss (income) attributable to the noncontrolling interest</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US">Net loss attributable to Kopin Corporation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EarningsPerShareAbstract" xlink:label="us-gaap_EarningsPerShareAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareAbstract_lbl" xml:lang="en-US">Net loss per share:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EarningsPerShareBasicAndDiluted" xlink:label="us-gaap_EarningsPerShareBasicAndDiluted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasicAndDiluted" xlink:to="us-gaap_EarningsPerShareBasicAndDiluted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasicAndDiluted_lbl" xml:lang="en-US">Basic and diluted</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract_lbl" xml:lang="en-US">Weighted average number of common shares outstanding:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:label="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:to="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_lbl" xml:lang="en-US">Basic and diluted</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementAbstract_lbl" xml:lang="en-US">Income Statement [Abstract]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfitLoss_2_lbl" xml:lang="en-US">Net loss</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:label="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract_lbl" xml:lang="en-US">Other comprehensive income (loss), net of tax:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_lbl" xml:lang="en-US">Foreign currency translation adjustments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax_lbl" xml:lang="en-US">Unrealized holding gain (loss) on marketable securities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax_lbl" xml:lang="en-US">Reclassifications of (loss) gain in net loss on marketable securities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US">Other comprehensive income (loss), net of tax</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Comprehensive loss</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:to="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Comprehensive (income) loss attributable to the noncontrolling interest</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xml:lang="en-US">Comprehensive loss attributable to Kopin Corporation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_2_lbl" xml:lang="en-US">Beginning balance, value</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharesOutstanding" xlink:label="us-gaap_SharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_SharesOutstanding_lbl" xml:lang="en-US">Balance, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures" xlink:label="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures" xlink:to="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures_lbl" xml:lang="en-US">Vesting of restricted stock</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures" xlink:label="us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures" xlink:to="us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures_lbl" xml:lang="en-US">Vesting of restricted stock, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:to="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_lbl" xml:lang="en-US">Stock-based compensation expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossNetOfTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeLossNetOfTax_2_lbl" xml:lang="en-US">Other comprehensive loss</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation" xlink:label="us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation" xlink:to="us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation_lbl" xml:lang="en-US">Restricted stock for tax withholding obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation" xlink:label="us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation" xlink:to="us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation_lbl" xml:lang="en-US">Restricted stock for tax withholding obligations, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders" xlink:label="us-gaap_MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders" xlink:to="us-gaap_MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders_lbl" xml:lang="en-US">Distribution to noncontrolling interest holder</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_NewAccountingPronouncementsOrChangeInAccountingPrincipleEffectOfAdoptionQuantification" xlink:label="KOPN_NewAccountingPronouncementsOrChangeInAccountingPrincipleEffectOfAdoptionQuantification" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_NewAccountingPronouncementsOrChangeInAccountingPrincipleEffectOfAdoptionQuantification" xlink:to="KOPN_NewAccountingPronouncementsOrChangeInAccountingPrincipleEffectOfAdoptionQuantification_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_NewAccountingPronouncementsOrChangeInAccountingPrincipleEffectOfAdoptionQuantification_lbl" xml:lang="en-US">Adoption of accounting standard</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl" xml:lang="en-US">Sale of registered stock, net of costs</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl" xml:lang="en-US">Sale of registered stock, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_TreasuryStockValueAcquiredCostMethod" xlink:label="us-gaap_TreasuryStockValueAcquiredCostMethod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockValueAcquiredCostMethod" xlink:to="us-gaap_TreasuryStockValueAcquiredCostMethod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TreasuryStockValueAcquiredCostMethod_lbl" xml:lang="en-US">Sale of treasury stock, net of costs</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_3_lbl" xml:lang="en-US">Ending balance, value</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharesOutstanding_2_lbl" xml:lang="en-US">Balance, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="us-gaap_StatementOfCashFlowsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_StatementOfCashFlowsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of Cash Flows [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from operating activities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Adjustments to reconcile net loss to net cash used in operating activities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="us-gaap_DepreciationAndAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAndAmortization" xlink:to="us-gaap_DepreciationAndAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationAndAmortization_lbl" xml:lang="en-US">Depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdjustmentForAmortization" xlink:label="us-gaap_AdjustmentForAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentForAmortization" xlink:to="us-gaap_AdjustmentForAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentForAmortization_lbl" xml:lang="en-US">Accretion of premium or discount on marketable debt securities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="us-gaap_ShareBasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensation_lbl" xml:lang="en-US">Stock-based compensation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GainLossOnSaleOfInvestments" xlink:label="us-gaap_GainLossOnSaleOfInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnSaleOfInvestments" xlink:to="us-gaap_GainLossOnSaleOfInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_GainLossOnSaleOfInvestments_lbl" xml:lang="en-US">Net loss (gain) on investment transactions</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_ForeignCurrencyTransactionLossesGains" xlink:label="KOPN_ForeignCurrencyTransactionLossesGains" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ForeignCurrencyTransactionLossesGains" xlink:to="KOPN_ForeignCurrencyTransactionLossesGains_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_ForeignCurrencyTransactionLossesGains_lbl" xml:lang="en-US">Foreign currency (gains) losses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GainLossOnDispositionOfAssets" xlink:label="us-gaap_GainLossOnDispositionOfAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnDispositionOfAssets" xlink:to="us-gaap_GainLossOnDispositionOfAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_GainLossOnDispositionOfAssets_lbl" xml:lang="en-US">Loss on sale of property and plant</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetImpairmentCharges" xlink:label="us-gaap_AssetImpairmentCharges" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetImpairmentCharges" xlink:to="us-gaap_AssetImpairmentCharges_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AssetImpairmentCharges_lbl" xml:lang="en-US">Impairment of assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetImpairment" xlink:label="us-gaap_GoodwillAndIntangibleAssetImpairment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetImpairment" xlink:to="us-gaap_GoodwillAndIntangibleAssetImpairment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_GoodwillAndIntangibleAssetImpairment_lbl" xml:lang="en-US">Impairment of goodwill</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_IncreaseDecreaseintheAllowanceforDoubtfulAccounts" xlink:label="KOPN_IncreaseDecreaseintheAllowanceforDoubtfulAccounts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_IncreaseDecreaseintheAllowanceforDoubtfulAccounts" xlink:to="KOPN_IncreaseDecreaseintheAllowanceforDoubtfulAccounts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_IncreaseDecreaseintheAllowanceforDoubtfulAccounts_lbl" xml:lang="en-US">Change in allowance for bad debt</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InventoryWriteDown" xlink:label="us-gaap_InventoryWriteDown" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryWriteDown" xlink:to="us-gaap_InventoryWriteDown_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryWriteDown_lbl" xml:lang="en-US">Write-off of excess inventory</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ExtendedProductWarrantyAccrualPreexistingIncreaseDecrease" xlink:label="us-gaap_ExtendedProductWarrantyAccrualPreexistingIncreaseDecrease" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ExtendedProductWarrantyAccrualPreexistingIncreaseDecrease" xlink:to="us-gaap_ExtendedProductWarrantyAccrualPreexistingIncreaseDecrease_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ExtendedProductWarrantyAccrualPreexistingIncreaseDecrease_lbl" xml:lang="en-US">Change in warranty reserves</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl" xml:lang="en-US">Changes in assets and liabilities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xml:lang="en-US">Accounts receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInContractWithCustomerAsset" xlink:label="us-gaap_IncreaseDecreaseInContractWithCustomerAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInContractWithCustomerAsset" xlink:to="us-gaap_IncreaseDecreaseInContractWithCustomerAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInContractWithCustomerAsset_lbl" xml:lang="en-US">Contract assets and unbilled receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="us-gaap_IncreaseDecreaseInInventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInInventories" xlink:to="us-gaap_IncreaseDecreaseInInventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInInventories_lbl" xml:lang="en-US">Inventory</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xml:lang="en-US">Prepaid expenses, other current assets and other assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_lbl" xml:lang="en-US">Accounts payable and accrued expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInContractWithCustomerLiability" xlink:label="us-gaap_IncreaseDecreaseInContractWithCustomerLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInContractWithCustomerLiability" xlink:to="us-gaap_IncreaseDecreaseInContractWithCustomerLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInContractWithCustomerLiability_lbl" xml:lang="en-US">Billings in excess of revenue earned</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash used in operating activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from investing activities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromSaleOfAvailableForSaleSecuritiesDebt" xlink:label="us-gaap_ProceedsFromSaleOfAvailableForSaleSecuritiesDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromSaleOfAvailableForSaleSecuritiesDebt" xlink:to="us-gaap_ProceedsFromSaleOfAvailableForSaleSecuritiesDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromSaleOfAvailableForSaleSecuritiesDebt_lbl" xml:lang="en-US">Proceeds from sale of marketable debt securities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt" xlink:label="us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt" xlink:to="us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt_lbl" xml:lang="en-US">Purchase of marketable debt securities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsToAcquireEquityMethodInvestments" xlink:label="us-gaap_PaymentsToAcquireEquityMethodInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireEquityMethodInvestments" xlink:to="us-gaap_PaymentsToAcquireEquityMethodInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireEquityMethodInvestments_lbl" xml:lang="en-US">Equity investments purchase</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsForProceedsFromOtherInvestingActivities" xlink:label="us-gaap_PaymentsForProceedsFromOtherInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForProceedsFromOtherInvestingActivities" xlink:to="us-gaap_PaymentsForProceedsFromOtherInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsForProceedsFromOtherInvestingActivities_lbl" xml:lang="en-US">Other assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Capital expenditures</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash provided by investing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from financing activities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromSaleOfTreasuryStock" xlink:label="us-gaap_ProceedsFromSaleOfTreasuryStock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromSaleOfTreasuryStock" xlink:to="us-gaap_ProceedsFromSaleOfTreasuryStock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProceedsFromSaleOfTreasuryStock_lbl" xml:lang="en-US">Sale of treasury stock, net of costs</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_SaleOfRegisteredStock" xlink:label="KOPN_SaleOfRegisteredStock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_SaleOfRegisteredStock" xlink:to="KOPN_SaleOfRegisteredStock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="KOPN_SaleOfRegisteredStock_lbl" xml:lang="en-US">Sale of registered stock, net of costs</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation" xlink:label="us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation" xlink:to="us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation_lbl" xml:lang="en-US">Settlements of restricted stock for tax withholding obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_DistributionToNoncontrollingInterestHolder" xlink:label="KOPN_DistributionToNoncontrollingInterestHolder" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DistributionToNoncontrollingInterestHolder" xlink:to="KOPN_DistributionToNoncontrollingInterestHolder_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="KOPN_DistributionToNoncontrollingInterestHolder_lbl" xml:lang="en-US">Distribution to noncontrolling interest holder</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash provided by (used in) financing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:to="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_lbl" xml:lang="en-US">Effect of exchange rate changes on cash</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl" xml:lang="en-US">Net increase (decrease) in cash and cash equivalents</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongLivedAssetsByGeographicAreasTableTextBlock" xlink:to="us-gaap_LongLivedAssetsByGeographicAreasTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongLivedAssetsByGeographicAreasTableTextBlock_lbl" xml:lang="en-US">Schedule of Long-lived Assets by Geographic Areas</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenueFromExternalCustomersByGeographicAreasTableTextBlock" xlink:label="us-gaap_RevenueFromExternalCustomersByGeographicAreasTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueFromExternalCustomersByGeographicAreasTableTextBlock" xlink:to="us-gaap_RevenueFromExternalCustomersByGeographicAreasTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueFromExternalCustomersByGeographicAreasTableTextBlock_lbl" xml:lang="en-US">Schedule of Segment Information by Revenue Type</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:to="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock_lbl" xml:lang="en-US">Schedule of Segment Reporting Information, by Segment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfQuarterlyFinancialInformationTableTextBlock" xlink:label="us-gaap_ScheduleOfQuarterlyFinancialInformationTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfQuarterlyFinancialInformationTableTextBlock" xlink:to="us-gaap_ScheduleOfQuarterlyFinancialInformationTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfQuarterlyFinancialInformationTableTextBlock_lbl" xml:lang="en-US">Schedule of Quarterly Financial Information</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock_lbl" xml:lang="en-US">Schedule of Transactions with Related Parties</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_ScheduleOfValuationAndQualifyingAccountsTableTextBlock" xlink:label="KOPN_ScheduleOfValuationAndQualifyingAccountsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ScheduleOfValuationAndQualifyingAccountsTableTextBlock" xlink:to="KOPN_ScheduleOfValuationAndQualifyingAccountsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_ScheduleOfValuationAndQualifyingAccountsTableTextBlock_lbl" xml:lang="en-US">Schedule of Valuation and Qualifying Accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfProductInformationTable" xlink:label="us-gaap_ScheduleOfProductInformationTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfProductInformationTable" xlink:to="us-gaap_ScheduleOfProductInformationTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfProductInformationTable_lbl" xml:lang="en-US">Schedule of Product Information [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProductInformationLineItems" xlink:label="us-gaap_ProductInformationLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProductInformationLineItems" xlink:to="us-gaap_ProductInformationLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProductInformationLineItems_lbl" xml:lang="en-US">Product Information [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:to="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_2_lbl" xml:lang="en-US">Revenues</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLoss_2_lbl" xml:lang="en-US">Net loss attributable to Kopin Corporation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisaggregationOfRevenueTable" xlink:label="us-gaap_DisaggregationOfRevenueTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisaggregationOfRevenueTable" xlink:to="us-gaap_DisaggregationOfRevenueTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisaggregationOfRevenueTable_lbl" xml:lang="en-US">Disaggregation of Revenue [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisaggregationOfRevenueLineItems" xlink:label="us-gaap_DisaggregationOfRevenueLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisaggregationOfRevenueLineItems" xlink:to="us-gaap_DisaggregationOfRevenueLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisaggregationOfRevenueLineItems_lbl" xml:lang="en-US">Disaggregation of Revenue [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_RevenuePercentagefromProductsandServicesTransferredCustomers" xlink:label="KOPN_RevenuePercentagefromProductsandServicesTransferredCustomers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_RevenuePercentagefromProductsandServicesTransferredCustomers" xlink:to="KOPN_RevenuePercentagefromProductsandServicesTransferredCustomers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_RevenuePercentagefromProductsandServicesTransferredCustomers_lbl" xml:lang="en-US">Revenue percentage from products and services transferred customers</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InventoryRawMaterials" xlink:label="us-gaap_InventoryRawMaterials" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryRawMaterials" xlink:to="us-gaap_InventoryRawMaterials_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryRawMaterials_lbl" xml:lang="en-US">Raw materials</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InventoryWorkInProcess" xlink:label="us-gaap_InventoryWorkInProcess" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryWorkInProcess" xlink:to="us-gaap_InventoryWorkInProcess_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryWorkInProcess_lbl" xml:lang="en-US">Work-in-process</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InventoryFinishedGoods" xlink:label="us-gaap_InventoryFinishedGoods" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryFinishedGoods" xlink:to="us-gaap_InventoryFinishedGoods_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryFinishedGoods_lbl" xml:lang="en-US">Finished goods</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryNet_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_InventoryNet_2_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetRetirementObligation" xlink:label="us-gaap_AssetRetirementObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetRetirementObligation" xlink:to="us-gaap_AssetRetirementObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_AssetRetirementObligation_lbl" xml:lang="en-US">Beginning balance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetRetirementObligationPeriodIncreaseDecrease" xlink:label="us-gaap_AssetRetirementObligationPeriodIncreaseDecrease" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetRetirementObligationPeriodIncreaseDecrease" xlink:to="us-gaap_AssetRetirementObligationPeriodIncreaseDecrease_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetRetirementObligationPeriodIncreaseDecrease_lbl" xml:lang="en-US">Exchange rate change</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetRetirementObligation" xlink:to="us-gaap_AssetRetirementObligation_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_AssetRetirementObligation_2_lbl" xml:lang="en-US">Ending balance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl" xml:lang="en-US">Nonvested restricted common stock</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems" xlink:label="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems" xlink:to="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_lbl" xml:lang="en-US">New Accounting Pronouncements or Change in Accounting Principle [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_2_lbl" xml:lang="en-US">Beginning balance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OciBeforeReclassificationsNetOfTaxAttributableToParent" xlink:label="us-gaap_OciBeforeReclassificationsNetOfTaxAttributableToParent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OciBeforeReclassificationsNetOfTaxAttributableToParent" xlink:to="us-gaap_OciBeforeReclassificationsNetOfTaxAttributableToParent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OciBeforeReclassificationsNetOfTaxAttributableToParent_lbl" xml:lang="en-US">Changes during year, before reclassifications</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent" xlink:label="us-gaap_ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent" xlink:to="us-gaap_ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent_lbl" xml:lang="en-US">Changes during year, reclassifications</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent" xlink:label="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent" xlink:to="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent_lbl" xml:lang="en-US">Changes during year</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_3_lbl" xml:lang="en-US">Ending balance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl" xml:lang="en-US">Property, Plant and Equipment [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems_lbl" xml:lang="en-US">Property, Plant and Equipment [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_MinorityInterestOwnershipPercentageByParent" xlink:label="us-gaap_MinorityInterestOwnershipPercentageByParent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterestOwnershipPercentageByParent" xlink:to="us-gaap_MinorityInterestOwnershipPercentageByParent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MinorityInterestOwnershipPercentageByParent_lbl" xml:lang="en-US">Subsidary percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenueRemainingPerformanceObligation" xlink:label="us-gaap_RevenueRemainingPerformanceObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRemainingPerformanceObligation" xlink:to="us-gaap_RevenueRemainingPerformanceObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueRemainingPerformanceObligation_lbl" xml:lang="en-US">Remaining performance obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl" xml:lang="en-US">Property, plant and equipment estimated lives</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ContractWithCustomerLiability" xlink:to="us-gaap_ContractWithCustomerLiability_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ContractWithCustomerLiability_2_lbl" xml:lang="en-US">Contract liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_GainInReversalOfOtherthantemporaryImpairment" xlink:label="KOPN_GainInReversalOfOtherthantemporaryImpairment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_GainInReversalOfOtherthantemporaryImpairment" xlink:to="KOPN_GainInReversalOfOtherthantemporaryImpairment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_GainInReversalOfOtherthantemporaryImpairment_lbl" xml:lang="en-US">Gain in reversal of other-than-temporary impairment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_lbl" xml:lang="en-US">Vesting period</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl" xml:lang="en-US">Stock options granted</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Goodwill" xlink:label="us-gaap_Goodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Goodwill" xlink:to="us-gaap_Goodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_Goodwill_lbl" xml:lang="en-US">Goodwill</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAsset" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_2_lbl" xml:lang="en-US">Operating Lease Right-of-use Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiability" xlink:label="us-gaap_OperatingLeaseLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiability" xlink:to="us-gaap_OperatingLeaseLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiability_lbl" xml:lang="en-US">Operating Lease Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_2_lbl" xml:lang="en-US">Lease liability current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife_2_lbl" xml:lang="en-US">Useful Life</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl" xml:lang="en-US">Property, plant and equipment, gross</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_UsefulLifeDescription" xlink:label="KOPN_UsefulLifeDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_UsefulLifeDescription" xlink:to="KOPN_UsefulLifeDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_UsefulLifeDescription_lbl" xml:lang="en-US">Useful Life, description</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Accumulated depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Depreciation" xlink:label="us-gaap_Depreciation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Depreciation" xlink:to="us-gaap_Depreciation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Depreciation_lbl" xml:lang="en-US">Depreciation expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetImpairmentCharges" xlink:to="us-gaap_AssetImpairmentCharges_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetImpairmentCharges_2_lbl" xml:lang="en-US">Asset impairment charges</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseCost" xlink:label="us-gaap_OperatingLeaseCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseCost" xlink:to="us-gaap_OperatingLeaseCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseCost_lbl" xml:lang="en-US">Operating lease cost</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl" xml:lang="en-US">2021</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl" xml:lang="en-US">2022</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_lbl" xml:lang="en-US">2023</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl" xml:lang="en-US">Total future lease payments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_lbl" xml:lang="en-US">Less imputed interest</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_OperatingLeaseLiability1" xlink:label="KOPN_OperatingLeaseLiability1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_OperatingLeaseLiability1" xlink:to="KOPN_OperatingLeaseLiability1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="KOPN_OperatingLeaseLiability1_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasePayments" xlink:label="us-gaap_OperatingLeasePayments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasePayments" xlink:to="us-gaap_OperatingLeasePayments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasePayments_lbl" xml:lang="en-US">Cash paid for amounts included in the measurement of operating lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl" xml:lang="en-US">Weighted Average Discount Rate - Operating Leases</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl" xml:lang="en-US">Weighted Average Remaining Lease Term-Operating Leases (in years)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LeaseAndRentalExpense" xlink:label="us-gaap_LeaseAndRentalExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseAndRentalExpense" xlink:to="us-gaap_LeaseAndRentalExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeaseAndRentalExpense_lbl" xml:lang="en-US">Rent expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DisclosureContractAssetsAndLiabilitiesAbstract" xlink:to="KOPN_DisclosureContractAssetsAndLiabilitiesAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="KOPN_DisclosureContractAssetsAndLiabilitiesAbstract_2_lbl" xml:lang="en-US">Schedule Of Contract With Customer Asset And Liability</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_ChangeCostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear" xlink:label="KOPN_ChangeCostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ChangeCostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear" xlink:to="KOPN_ChangeCostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_ChangeCostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear_lbl" xml:lang="en-US">Change in contract assets and unbilled receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_PercentageOfChangeInContractAssetscurrent" xlink:label="KOPN_PercentageOfChangeInContractAssetscurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_PercentageOfChangeInContractAssetscurrent" xlink:to="KOPN_PercentageOfChangeInContractAssetscurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_PercentageOfChangeInContractAssetscurrent_lbl" xml:lang="en-US">Percentage of change in contract assets-current</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_ContractLiabilitiesAndBillingsInExcessOfRevenueEarned" xlink:label="KOPN_ContractLiabilitiesAndBillingsInExcessOfRevenueEarned" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ContractLiabilitiesAndBillingsInExcessOfRevenueEarned" xlink:to="KOPN_ContractLiabilitiesAndBillingsInExcessOfRevenueEarned_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="KOPN_ContractLiabilitiesAndBillingsInExcessOfRevenueEarned_lbl" xml:lang="en-US">Contract liabilities and billings in excess of revenue earned</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_ChangeContractLiabilitiesAndBillingsInExcessOfRevenueEarned" xlink:label="KOPN_ChangeContractLiabilitiesAndBillingsInExcessOfRevenueEarned" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ChangeContractLiabilitiesAndBillingsInExcessOfRevenueEarned" xlink:to="KOPN_ChangeContractLiabilitiesAndBillingsInExcessOfRevenueEarned_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_ChangeContractLiabilitiesAndBillingsInExcessOfRevenueEarned_lbl" xml:lang="en-US">Change Contract liabilities and billings in excess of revenue earned</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_PercentageContractLiabilitiesAndBillingsInExcessOfRevenueEarned" xlink:label="KOPN_PercentageContractLiabilitiesAndBillingsInExcessOfRevenueEarned" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_PercentageContractLiabilitiesAndBillingsInExcessOfRevenueEarned" xlink:to="KOPN_PercentageContractLiabilitiesAndBillingsInExcessOfRevenueEarned_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_PercentageContractLiabilitiesAndBillingsInExcessOfRevenueEarned_lbl" xml:lang="en-US">Percentage Contract liabilities and billings in excess of revenue earned</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ContractWithCustomerLiabilityNoncurrent" xlink:label="us-gaap_ContractWithCustomerLiabilityNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ContractWithCustomerLiabilityNoncurrent" xlink:to="us-gaap_ContractWithCustomerLiabilityNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ContractWithCustomerLiabilityNoncurrent_lbl" xml:lang="en-US">Contract liabilities-noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_ChangeInContractLiabilitiesnoncurrent" xlink:label="KOPN_ChangeInContractLiabilitiesnoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ChangeInContractLiabilitiesnoncurrent" xlink:to="KOPN_ChangeInContractLiabilitiesnoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_ChangeInContractLiabilitiesnoncurrent_lbl" xml:lang="en-US">Change in contract liabilities-noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_PercentageOfChangeInContractLiabilitiesnoncurrent" xlink:label="KOPN_PercentageOfChangeInContractLiabilitiesnoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_PercentageOfChangeInContractLiabilitiesnoncurrent" xlink:to="KOPN_PercentageOfChangeInContractLiabilitiesnoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_PercentageOfChangeInContractLiabilitiesnoncurrent_lbl" xml:lang="en-US">Percentage of change in contract liabilities-noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_NetContractAssetsLiabilities" xlink:label="KOPN_NetContractAssetsLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_NetContractAssetsLiabilities" xlink:to="KOPN_NetContractAssetsLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_NetContractAssetsLiabilities_lbl" xml:lang="en-US">Net contract assets</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_ChangeInNetContractAssetsLiabilities" xlink:label="KOPN_ChangeInNetContractAssetsLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ChangeInNetContractAssetsLiabilities" xlink:to="KOPN_ChangeInNetContractAssetsLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_ChangeInNetContractAssetsLiabilities_lbl" xml:lang="en-US">Change in Net contract assets</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_PercentageOfChangeInNetContractAssetsLiabilities" xlink:label="KOPN_PercentageOfChangeInNetContractAssetsLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_PercentageOfChangeInNetContractAssetsLiabilities" xlink:to="KOPN_PercentageOfChangeInNetContractAssetsLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_PercentageOfChangeInNetContractAssetsLiabilities_lbl" xml:lang="en-US">Percentage of change in Net contract assets</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_IncreaseInContractAssetsAndLiabilities" xlink:label="KOPN_IncreaseInContractAssetsAndLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_IncreaseInContractAssetsAndLiabilities" xlink:to="KOPN_IncreaseInContractAssetsAndLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_IncreaseInContractAssetsAndLiabilities_lbl" xml:lang="en-US">Increase in contract assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ContractWithCustomerLiabilityRevenueRecognized" xlink:label="us-gaap_ContractWithCustomerLiabilityRevenueRecognized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ContractWithCustomerLiabilityRevenueRecognized" xlink:to="us-gaap_ContractWithCustomerLiabilityRevenueRecognized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ContractWithCustomerLiabilityRevenueRecognized_lbl" xml:lang="en-US">Contract with customer, liability, revenue recognized</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl" xml:lang="en-US">Equity Method Investment, Ownership Percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_BusinessCombinationConsiderationTransferred1" xlink:label="us-gaap_BusinessCombinationConsiderationTransferred1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationConsiderationTransferred1" xlink:to="us-gaap_BusinessCombinationConsiderationTransferred1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationConsiderationTransferred1_lbl" xml:lang="en-US">Business Combination, Consideration Transferred</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Goodwill" xlink:to="us-gaap_Goodwill_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_Goodwill_2_lbl" xml:lang="en-US">Balance, December 29, 2018</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillImpairmentLoss" xlink:to="us-gaap_GoodwillImpairmentLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_GoodwillImpairmentLoss_2_lbl" xml:lang="en-US">Impairment of goodwill</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Goodwill" xlink:to="us-gaap_Goodwill_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_Goodwill_3_lbl" xml:lang="en-US">Balance, December 28, 2019</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfGoodwillTable" xlink:label="us-gaap_ScheduleOfGoodwillTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfGoodwillTable" xlink:to="us-gaap_ScheduleOfGoodwillTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfGoodwillTable_lbl" xml:lang="en-US">Schedule of Goodwill [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GoodwillLineItems" xlink:label="us-gaap_GoodwillLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillLineItems" xlink:to="us-gaap_GoodwillLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillLineItems_lbl" xml:lang="en-US">Goodwill [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets" xlink:label="us-gaap_AmortizationOfIntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfIntangibleAssets" xlink:to="us-gaap_AmortizationOfIntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AmortizationOfIntangibleAssets_lbl" xml:lang="en-US">Amortization of intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IntangibleAssetsGrossExcludingGoodwill" xlink:label="us-gaap_IntangibleAssetsGrossExcludingGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsGrossExcludingGoodwill" xlink:to="us-gaap_IntangibleAssetsGrossExcludingGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IntangibleAssetsGrossExcludingGoodwill_lbl" xml:lang="en-US">Carrying value of intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_lbl" xml:lang="en-US">Accumulated amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtSecuritiesHeldToMaturityAllowanceForCreditLossTable" xlink:label="us-gaap_DebtSecuritiesHeldToMaturityAllowanceForCreditLossTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtSecuritiesHeldToMaturityAllowanceForCreditLossTable" xlink:to="us-gaap_DebtSecuritiesHeldToMaturityAllowanceForCreditLossTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtSecuritiesHeldToMaturityAllowanceForCreditLossTable_lbl" xml:lang="en-US">Debt Securities, Held-to-maturity, Allowance for Credit Loss [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems" xlink:label="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems" xlink:to="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems_lbl" xml:lang="en-US">Fair Value Measurement Inputs and Valuation Techniques [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FinancialInstrumentsOwnedAtFairValue" xlink:label="us-gaap_FinancialInstrumentsOwnedAtFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinancialInstrumentsOwnedAtFairValue" xlink:to="us-gaap_FinancialInstrumentsOwnedAtFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinancialInstrumentsOwnedAtFairValue_lbl" xml:lang="en-US">Financial instruments, owned, at fair value</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FinancialInstrumentsOwnedAndNotPledgedAtFairValue" xlink:label="us-gaap_FinancialInstrumentsOwnedAndNotPledgedAtFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinancialInstrumentsOwnedAndNotPledgedAtFairValue" xlink:to="us-gaap_FinancialInstrumentsOwnedAndNotPledgedAtFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_FinancialInstrumentsOwnedAndNotPledgedAtFairValue_lbl" xml:lang="en-US">Financial instrument fair value, beginnning</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_lbl" xml:lang="en-US">Net unrealized losses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlements" xlink:label="us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlements" xlink:to="us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlements_lbl" xml:lang="en-US">Impairment Charge</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersNet" xlink:label="us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersNet" xlink:to="us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersNet_lbl" xml:lang="en-US">Transfers in and or out of Level 3</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinancialInstrumentsOwnedAndNotPledgedAtFairValue" xlink:to="us-gaap_FinancialInstrumentsOwnedAndNotPledgedAtFairValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_FinancialInstrumentsOwnedAndNotPledgedAtFairValue_2_lbl" xml:lang="en-US">Financial instrument fair value, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis" xlink:label="us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis" xlink:to="us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis_lbl" xml:lang="en-US">Amortized Cost</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax" xlink:label="us-gaap_DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax" xlink:to="us-gaap_DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax_lbl" xml:lang="en-US">Unrealized Gains/(Losses)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AvailableForSaleSecuritiesDebtSecurities" xlink:label="us-gaap_AvailableForSaleSecuritiesDebtSecurities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AvailableForSaleSecuritiesDebtSecurities" xlink:to="us-gaap_AvailableForSaleSecuritiesDebtSecurities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AvailableForSaleSecuritiesDebtSecurities_lbl" xml:lang="en-US">Fair Value</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue" xlink:label="us-gaap_AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue" xlink:to="us-gaap_AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue_lbl" xml:lang="en-US">Less than One year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue" xlink:label="us-gaap_AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue" xlink:to="us-gaap_AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue_lbl" xml:lang="en-US">One to Five years</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AvailableForSaleSecuritiesDebtSecurities" xlink:to="us-gaap_AvailableForSaleSecuritiesDebtSecurities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AvailableForSaleSecuritiesDebtSecurities_2_lbl" xml:lang="en-US">Debt Securities, Available-for-sale</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireEquityMethodInvestments" xlink:to="us-gaap_PaymentsToAcquireEquityMethodInvestments_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireEquityMethodInvestments_2_lbl" xml:lang="en-US">Payments to acquire equity method investments</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_UnrealizedGainLossOnSecurities1" xlink:label="KOPN_UnrealizedGainLossOnSecurities1" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_UnrealizedGainLossOnSecurities1_lbl" xml:lang="en-US">Unrealized gain (loss) on securities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage_2_lbl" xlink:type="arc" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityMethodInvestmentsFairValueDisclosure" xlink:label="us-gaap_EquityMethodInvestmentsFairValueDisclosure" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentsFairValueDisclosure_lbl" xml:lang="en-US">Equity method investments, fair value disclosure</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_OwnershipPercentageinEquityInvestmentWarrant" xlink:label="KOPN_OwnershipPercentageinEquityInvestmentWarrant" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_OwnershipPercentageinEquityInvestmentWarrant" xlink:to="KOPN_OwnershipPercentageinEquityInvestmentWarrant_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_OwnershipPercentageinEquityInvestmentWarrant_lbl" xml:lang="en-US">Ownership percentage in equity investment warrant</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_2_lbl" xml:lang="en-US">Gain on fair value of warrant</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_LossOnWarrant" xlink:to="KOPN_LossOnWarrant_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_LossOnWarrant_lbl" xml:lang="en-US">Loss on warrant</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquitySecuritiesFvNi" xlink:to="us-gaap_EquitySecuritiesFvNi_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquitySecuritiesFvNi_lbl" xml:lang="en-US">Equity Securities, FV-NI</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ImpairmentOfEquitySecurity" xlink:to="KOPN_ImpairmentOfEquitySecurity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_ImpairmentOfEquitySecurity_lbl" xml:lang="en-US">Impairment of equity security</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsOfFinancingCosts" xlink:to="us-gaap_PaymentsOfFinancingCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsOfFinancingCosts_lbl" xml:lang="en-US">Payments of equity financing cost</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_OwnershipPercentagebyOtherOwners" xlink:label="KOPN_OwnershipPercentagebyOtherOwners" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_OwnershipPercentagebyOtherOwners" xlink:to="KOPN_OwnershipPercentagebyOtherOwners_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_OwnershipPercentagebyOtherOwners_lbl" xml:lang="en-US">Ownership percentage by other owners</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinancialInstrumentsOwnedAtFairValue" xlink:to="us-gaap_FinancialInstrumentsOwnedAtFairValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_FinancialInstrumentsOwnedAtFairValue_2_lbl" xml:lang="en-US">Estimated fair value</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment" xlink:label="us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment" xlink:to="us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment_lbl" xml:lang="en-US">Impairment on investment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_lbl" xml:lang="en-US">Number of Shares, Restricted stock Outstanding Beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Weighted Average Grant Date Fair Value, Restricted stock Outstanding Beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_lbl" xml:lang="en-US">Number of Shares, Restricted stock Granted</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Weighted Average Grant Date Fair Value, Restricted stock Granted</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_lbl" xml:lang="en-US">Number of Shares, Restricted stock Forfeited</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Weighted Average Grant Date Fair Value, Restricted stock Forfeited</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_lbl" xml:lang="en-US">Number of Shares, Restricted stock Vested</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Weighted Average Grant Date Fair Value, Restricted stock Vested</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_2_lbl" xml:lang="en-US">Number of Shares, Restricted stock Outstanding Ending</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_2_lbl" xml:lang="en-US">Weighted Average Grant Date Fair Value, Restricted stock Outstanding Ending</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl" xml:lang="en-US">Expected volatility</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl" xml:lang="en-US">Interest rate</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl" xml:lang="en-US">Expected life (years)</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl" xml:lang="en-US">Dividend yield</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AllocatedShareBasedCompensationExpense" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllocatedShareBasedCompensationExpense" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense_lbl" xml:lang="en-US">Share-based Payment Arrangement, Expense</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SubsidiaryOrEquityMethodInvesteeSaleOfStockBySubsidiaryOrEquityInvesteeTable" xlink:label="us-gaap_SubsidiaryOrEquityMethodInvesteeSaleOfStockBySubsidiaryOrEquityInvesteeTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsidiaryOrEquityMethodInvesteeSaleOfStockBySubsidiaryOrEquityInvesteeTable" xlink:to="us-gaap_SubsidiaryOrEquityMethodInvesteeSaleOfStockBySubsidiaryOrEquityInvesteeTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsidiaryOrEquityMethodInvesteeSaleOfStockBySubsidiaryOrEquityInvesteeTable_lbl" xml:lang="en-US">Subsidiary or Equity Method Investee, Sale of Stock by Subsidiary or Equity Investee [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SubsidiarySaleOfStockLineItems" xlink:label="us-gaap_SubsidiarySaleOfStockLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsidiarySaleOfStockLineItems" xlink:to="us-gaap_SubsidiarySaleOfStockLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsidiarySaleOfStockLineItems_lbl" xml:lang="en-US">Subsidiary, Sale of Stock [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction" xlink:label="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction" xlink:to="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction_lbl" xml:lang="en-US">Sale of Stock, Number of Shares Issued in Transaction</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromSaleOfTreasuryStock" xlink:to="us-gaap_ProceedsFromSaleOfTreasuryStock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromSaleOfTreasuryStock_2_lbl" xml:lang="en-US">Proceeds from sale of treasury stock</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsOfStockIssuanceCosts" xlink:label="us-gaap_PaymentsOfStockIssuanceCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsOfStockIssuanceCosts" xlink:to="us-gaap_PaymentsOfStockIssuanceCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsOfStockIssuanceCosts_lbl" xml:lang="en-US">Commissions paid</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_PercentageOfCommonStockSharesOutstanding" xlink:to="KOPN_PercentageOfCommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_PercentageOfCommonStockSharesOutstanding_lbl" xml:lang="en-US">Percentage of common stock outstanding</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_2_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_2_lbl" xml:lang="en-US">Award vesting period</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensation_2_lbl" xml:lang="en-US">Compensation expense</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_lbl" xml:lang="en-US">Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_lbl" xml:lang="en-US">Unrecognized compensation expense period for recognition</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ConcentrationRiskTable" xlink:label="us-gaap_ConcentrationRiskTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskTable" xlink:to="us-gaap_ConcentrationRiskTable_lbl" xlink:type="arc" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ConcentrationRiskLineItems" xlink:label="us-gaap_ConcentrationRiskLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskLineItems" xlink:to="us-gaap_ConcentrationRiskLineItems_lbl" xlink:type="arc" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ConcentrationRiskPercentage1" xlink:label="us-gaap_ConcentrationRiskPercentage1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskPercentage1" xlink:to="us-gaap_ConcentrationRiskPercentage1_lbl" xlink:type="arc" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl" xml:lang="en-US">State</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CurrentForeignTaxExpenseBenefit" xlink:label="us-gaap_CurrentForeignTaxExpenseBenefit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentForeignTaxExpenseBenefit" xlink:to="us-gaap_CurrentForeignTaxExpenseBenefit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CurrentForeignTaxExpenseBenefit_lbl" xml:lang="en-US">Foreign</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:to="us-gaap_CurrentIncomeTaxExpenseBenefit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Total current provision</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Federal</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">State</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredForeignIncomeTaxExpenseBenefit" xlink:label="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredForeignIncomeTaxExpenseBenefit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DeferredForeignIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Foreign</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredOtherTaxExpenseBenefit" xlink:label="us-gaap_DeferredOtherTaxExpenseBenefit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredOtherTaxExpenseBenefit" xlink:to="us-gaap_DeferredOtherTaxExpenseBenefit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredOtherTaxExpenseBenefit_lbl" xml:lang="en-US">Change in valuation allowance</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_DeferredIncomeTaxExpensesBenefit" xlink:label="KOPN_DeferredIncomeTaxExpensesBenefit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DeferredIncomeTaxExpensesBenefit" xlink:to="KOPN_DeferredIncomeTaxExpensesBenefit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_DeferredIncomeTaxExpensesBenefit_lbl" xml:lang="en-US">Total (benefit) deferred provision</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExpenseBenefit_2_lbl" xml:lang="en-US">Total provision for income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_UnrecognizedTaxBenefits" xlink:label="us-gaap_UnrecognizedTaxBenefits" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_UnrecognizedTaxBenefits_lbl" xml:lang="en-US">Beginning balance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions" xlink:label="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions" xlink:label="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_UnrecognizedTaxBenefits_2_lbl" xml:lang="en-US">Ending balance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" xlink:label="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes" xlink:label="us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential" xlink:label="us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxReconciliationRepatriationOfForeignEarnings" xlink:label="us-gaap_IncomeTaxReconciliationRepatriationOfForeignEarnings" />
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      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_IncomeTaxReconciliationOutsideBasisInSubsidiary" xlink:label="KOPN_IncomeTaxReconciliationOutsideBasisInSubsidiary" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_OperatingLossCarryforwardsExpirationYear_lbl" xml:lang="en-US">Net operating loss expiration year</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_OperatingLossCarryforwardsNoExpiration" xlink:label="KOPN_OperatingLossCarryforwardsNoExpiration" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_OperatingLossCarryforwardsNoExpiration" xlink:to="KOPN_OperatingLossCarryforwardsNoExpiration_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_OperatingLossCarryforwardsNoExpiration_lbl" xml:lang="en-US">Net operating losses no expiration</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StandardProductWarrantyAccrual" xlink:label="us-gaap_StandardProductWarrantyAccrual" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StandardProductWarrantyAccrual" xlink:to="us-gaap_StandardProductWarrantyAccrual_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_StandardProductWarrantyAccrual_lbl" xml:lang="en-US">Balance, December 28, 2019</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StandardProductWarrantyAccrualWarrantiesIssued" xlink:label="us-gaap_StandardProductWarrantyAccrualWarrantiesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StandardProductWarrantyAccrualWarrantiesIssued" xlink:to="us-gaap_StandardProductWarrantyAccrualWarrantiesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StandardProductWarrantyAccrualWarrantiesIssued_lbl" xml:lang="en-US">Additions</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_StandardProductWarrantyAccrualPaymentsAndReversals" xlink:label="KOPN_StandardProductWarrantyAccrualPaymentsAndReversals" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_StandardProductWarrantyAccrualPaymentsAndReversals" xlink:to="KOPN_StandardProductWarrantyAccrualPaymentsAndReversals_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_StandardProductWarrantyAccrualPaymentsAndReversals_lbl" xml:lang="en-US">Claims</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StandardProductWarrantyAccrual" xlink:to="us-gaap_StandardProductWarrantyAccrual_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_StandardProductWarrantyAccrual_2_lbl" xml:lang="en-US">Balance, September 26, 2020</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfCollaborativeArrangementsAndNoncollaborativeArrangementTransactionsTable" xlink:label="us-gaap_ScheduleOfCollaborativeArrangementsAndNoncollaborativeArrangementTransactionsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfCollaborativeArrangementsAndNoncollaborativeArrangementTransactionsTable" xlink:to="us-gaap_ScheduleOfCollaborativeArrangementsAndNoncollaborativeArrangementTransactionsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfCollaborativeArrangementsAndNoncollaborativeArrangementTransactionsTable_lbl" xml:lang="en-US">Collaborative Arrangement and Arrangement Other than Collaborative [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems" xlink:label="us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems" xlink:to="us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems_lbl" xml:lang="en-US">Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_ProductWarrantyTerm" xlink:label="KOPN_ProductWarrantyTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ProductWarrantyTerm" xlink:to="KOPN_ProductWarrantyTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_ProductWarrantyTerm_lbl" xml:lang="en-US">Product warranty term</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfMultiemployerPlansTable" xlink:label="us-gaap_ScheduleOfMultiemployerPlansTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfMultiemployerPlansTable" xlink:to="us-gaap_ScheduleOfMultiemployerPlansTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfMultiemployerPlansTable_lbl" xml:lang="en-US">Multiemployer Plan [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_MultiemployerPlansLineItems" xlink:label="us-gaap_MultiemployerPlansLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MultiemployerPlansLineItems" xlink:to="us-gaap_MultiemployerPlansLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MultiemployerPlansLineItems_lbl" xml:lang="en-US">Multiemployer Plan [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount" xlink:label="us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount" xlink:to="us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount_lbl" xml:lang="en-US">Maximum amount of annual compensation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent" xlink:label="us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent" xlink:to="us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent_lbl" xml:lang="en-US">Employer matching percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent" xlink:label="us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent" xlink:to="us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent_lbl" xml:lang="en-US">Maximum amount of employee contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DefinedContributionPlanCostRecognized" xlink:label="us-gaap_DefinedContributionPlanCostRecognized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedContributionPlanCostRecognized" xlink:to="us-gaap_DefinedContributionPlanCostRecognized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DefinedContributionPlanCostRecognized_lbl" xml:lang="en-US">Amount charged to operations</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityListingsLineItems" xlink:label="dei_EntityListingsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityListingsLineItems" xlink:to="dei_EntityListingsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityListingsLineItems_lbl" xml:lang="en-US">Entity Listings [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_PercentageOfEquityInterestAcquirable" xlink:label="KOPN_PercentageOfEquityInterestAcquirable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_PercentageOfEquityInterestAcquirable" xlink:to="KOPN_PercentageOfEquityInterestAcquirable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_PercentageOfEquityInterestAcquirable_lbl" xml:lang="en-US">Percentage of equity interest acquirable</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_CashCommitmenttoPurchaseEquityInvestment" xlink:label="KOPN_CashCommitmenttoPurchaseEquityInvestment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_CashCommitmenttoPurchaseEquityInvestment" xlink:to="KOPN_CashCommitmenttoPurchaseEquityInvestment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_CashCommitmenttoPurchaseEquityInvestment_lbl" xml:lang="en-US">Cash, commitment to purchase equity investment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable" xlink:label="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable" xlink:to="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable_lbl" xml:lang="en-US">Schedule of Revenues from External Customers and Long-Lived Assets [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems" xlink:label="us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems" xlink:to="us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems_lbl" xml:lang="en-US">Revenues from External Customers and Long-Lived Assets [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NoncurrentAssets" xlink:label="us-gaap_NoncurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncurrentAssets" xlink:to="us-gaap_NoncurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NoncurrentAssets_lbl" xml:lang="en-US">Total Long-lived Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Revenues" xlink:label="us-gaap_Revenues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Revenues_lbl" xml:lang="en-US">Total Revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_PercentageOfTotalRevenue" xlink:label="KOPN_PercentageOfTotalRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_PercentageOfTotalRevenue" xlink:to="KOPN_PercentageOfTotalRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_PercentageOfTotalRevenue_lbl" xml:lang="en-US">Percentage of total revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTable" xlink:label="us-gaap_ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTable" xlink:to="us-gaap_ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTable_lbl" xml:lang="en-US">Revenue from External Customers by Products and Services [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems" xlink:label="us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems" xlink:to="us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems_lbl" xml:lang="en-US">Revenue from External Customer [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_Revenues_2_lbl" xml:lang="en-US">Revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GrossProfit" xlink:label="us-gaap_GrossProfit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GrossProfit_lbl" xml:lang="en-US">Gross profit</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:label="us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">(Loss) income from operations</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetIncomeLoss_3_lbl" xml:lang="en-US">Net (loss) income attributable to the controlling interest</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EarningsPerShareBasic" xlink:label="us-gaap_EarningsPerShareBasic" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasic_lbl" xml:lang="en-US">Net (loss) income per share basic</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="us-gaap_EarningsPerShareDiluted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareDiluted_lbl" xml:lang="en-US">Net (loss) income per share diluted</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US">Weighted average number of common shares outstanding basic</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xml:lang="en-US">Weighted average number of common shares outstanding diluted</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasicAndDiluted" xlink:to="us-gaap_EarningsPerShareBasicAndDiluted_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EarningsPerShareBasicAndDiluted_2_lbl" xml:lang="en-US">Net loss per share basic and diluted</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:to="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_2_lbl" xml:lang="en-US">Weighted average number of common shares outstanding basic and diluted</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ReinsurancePremiumsForInsuranceCompaniesByProductSegmentLineItems" xlink:label="srt_ReinsurancePremiumsForInsuranceCompaniesByProductSegmentLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ReinsurancePremiumsForInsuranceCompaniesByProductSegmentLineItems" xlink:to="srt_ReinsurancePremiumsForInsuranceCompaniesByProductSegmentLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ReinsurancePremiumsForInsuranceCompaniesByProductSegmentLineItems_lbl" xml:lang="en-US">SEC Schedule, 12-17, Insurance Companies, Reinsurance [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_lbl" xml:lang="en-US">Schedule of Related Party Transactions, by Related Party [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RelatedPartyTransactionLineItems" xlink:label="us-gaap_RelatedPartyTransactionLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionLineItems" xlink:to="us-gaap_RelatedPartyTransactionLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionLineItems_lbl" xml:lang="en-US">Related Party Transaction [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenueFromRelatedParties" xlink:label="us-gaap_RevenueFromRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueFromRelatedParties" xlink:to="us-gaap_RevenueFromRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueFromRelatedParties_lbl" xml:lang="en-US">Revenue from related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty" xlink:label="us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty" xlink:to="us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty_lbl" xml:lang="en-US">Related party transaction, purchases from related party</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountsReceivableRelatedParties" xlink:label="us-gaap_AccountsReceivableRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableRelatedParties" xlink:to="us-gaap_AccountsReceivableRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableRelatedParties_lbl" xml:lang="en-US">Accounts receivable, related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountsPayableRelatedPartiesCurrentAndNoncurrent" xlink:label="us-gaap_AccountsPayableRelatedPartiesCurrentAndNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableRelatedPartiesCurrentAndNoncurrent" xlink:to="us-gaap_AccountsPayableRelatedPartiesCurrentAndNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableRelatedPartiesCurrentAndNoncurrent_lbl" xml:lang="en-US">Accounts payable, related parties</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Revenues_3_lbl" xml:lang="en-US">Revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_PercentageOwnedofanEquityInvestment" xlink:label="KOPN_PercentageOwnedofanEquityInvestment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_PercentageOwnedofanEquityInvestment" xlink:to="KOPN_PercentageOwnedofanEquityInvestment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_PercentageOwnedofanEquityInvestment_lbl" xml:lang="en-US">Percentage owned of an equity investment</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_SharesOwnedofanEquitySecurity" xlink:label="KOPN_SharesOwnedofanEquitySecurity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_SharesOwnedofanEquitySecurity" xlink:to="KOPN_SharesOwnedofanEquitySecurity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_SharesOwnedofanEquitySecurity_lbl" xml:lang="en-US">Shares owned of an equity security</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_PercentageofEquitySecurityOwnedbyOutsideInvestors" xlink:label="KOPN_PercentageofEquitySecurityOwnedbyOutsideInvestors" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_PercentageofEquitySecurityOwnedbyOutsideInvestors" xlink:to="KOPN_PercentageofEquitySecurityOwnedbyOutsideInvestors_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_PercentageofEquitySecurityOwnedbyOutsideInvestors_lbl" xml:lang="en-US">Percentage of equity security owned by outside investors</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors" xlink:label="KOPN_DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors" xlink:to="KOPN_DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors_lbl" xml:lang="en-US">Diluted percentage of equity security owned by outside investors</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SaleOfStockConsiderationReceivedOnTransaction" xlink:label="us-gaap_SaleOfStockConsiderationReceivedOnTransaction" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SaleOfStockConsiderationReceivedOnTransaction" xlink:to="us-gaap_SaleOfStockConsiderationReceivedOnTransaction_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SaleOfStockConsiderationReceivedOnTransaction_lbl" xml:lang="en-US">Sale of Stock, Consideration Received on Transaction</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharePrice" xlink:label="us-gaap_SharePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharePrice" xlink:to="us-gaap_SharePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharePrice_lbl" xml:lang="en-US">Share Price</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_BrokerExpenses" xlink:label="KOPN_BrokerExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_BrokerExpenses" xlink:to="KOPN_BrokerExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_BrokerExpenses_lbl" xml:lang="en-US">Broker expenses.</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl" xml:lang="en-US">Begining balance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="us-gaap_ProvisionForDoubtfulAccounts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProvisionForDoubtfulAccounts" xlink:to="us-gaap_ProvisionForDoubtfulAccounts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProvisionForDoubtfulAccounts_lbl" xml:lang="en-US">Additions charged to Income</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_AllowanceForDoubtfulAccountsReceivablesRecoveries" xlink:label="KOPN_AllowanceForDoubtfulAccountsReceivablesRecoveries" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_AllowanceForDoubtfulAccountsReceivablesRecoveries" xlink:to="KOPN_AllowanceForDoubtfulAccountsReceivablesRecoveries_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_AllowanceForDoubtfulAccountsReceivablesRecoveries_lbl" xml:lang="en-US">Deductions from reserve</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable_2_lbl" xml:lang="en-US">Ending balance</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_AllowanceForDoubtfulAccountsReceivablesRecoveries" xlink:to="KOPN_AllowanceForDoubtfulAccountsReceivablesRecoveries_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="KOPN_AllowanceForDoubtfulAccountsReceivablesRecoveries_2_lbl" xml:lang="en-US">Deductions from reserve</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear" xlink:to="KOPN_CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear_doc" xml:lang="en-US">Amount of receivable reflecting the cost incurred on uncompleted contracts in excess of related billings which is expected to be collected within one year or the normal operating cycle, if longer.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_EquityInvestmentFairValue" xlink:to="KOPN_EquityInvestmentFairValue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_EquityInvestmentFairValue_doc" xml:lang="en-US">Equity investments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_CustomerDepositCurrent" xlink:to="KOPN_CustomerDepositCurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_CustomerDepositCurrent_doc" xml:lang="en-US">Customer deposits.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_NetProductRevenuesMember" xlink:to="KOPN_NetProductRevenuesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_NetProductRevenuesMember_doc" xml:lang="en-US">Net Product Revenues [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ResearchAndDevelopmentAndOtherRevenuesMember" xlink:to="KOPN_ResearchAndDevelopmentAndOtherRevenuesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_ResearchAndDevelopmentAndOtherRevenuesMember_doc" xml:lang="en-US">Research and Development and Other Revenues [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_TotalKopinCorporationStockholdersEquityMember" xlink:to="KOPN_TotalKopinCorporationStockholdersEquityMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_TotalKopinCorporationStockholdersEquityMember_doc" xml:lang="en-US">Total Kopin Corporation Stockholders Equity [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ForeignCurrencyTransactionLossesGains" xlink:to="KOPN_ForeignCurrencyTransactionLossesGains_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_ForeignCurrencyTransactionLossesGains_doc" xml:lang="en-US">Foreign currency losses (gains).</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_IncreaseDecreaseintheAllowanceforDoubtfulAccounts" xlink:to="KOPN_IncreaseDecreaseintheAllowanceforDoubtfulAccounts_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_IncreaseDecreaseintheAllowanceforDoubtfulAccounts_doc" xml:lang="en-US">(Increase) decrease in the allowance for doubtful accounts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_SaleOfRegisteredStock" xlink:to="KOPN_SaleOfRegisteredStock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_SaleOfRegisteredStock_doc" xml:lang="en-US">Sale of registered stock.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DistributionToNoncontrollingInterestHolder" xlink:to="KOPN_DistributionToNoncontrollingInterestHolder_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_DistributionToNoncontrollingInterestHolder_doc" xml:lang="en-US">Distribution to noncontrolling interest holder.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_EMDTMember" xlink:to="KOPN_EMDTMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_EMDTMember_doc" xml:lang="en-US">eMDT [Member].</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_GainInReversalOfOtherthantemporaryImpairment" xlink:to="KOPN_GainInReversalOfOtherthantemporaryImpairment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_GainInReversalOfOtherthantemporaryImpairment_doc" xml:lang="en-US">Gain in reversal of other-than-temporary impairment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_FiscalYearPolicyTextBlock" xlink:to="KOPN_FiscalYearPolicyTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_FiscalYearPolicyTextBlock_doc" xml:lang="en-US">Fiscal Year [Policy Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ContractAssetsPolicyTextBlock" xlink:to="KOPN_ContractAssetsPolicyTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_ContractAssetsPolicyTextBlock_doc" xml:lang="en-US">Contract Assets [Policy Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ContractLiabilitiesPolicyTextBlock" xlink:to="KOPN_ContractLiabilitiesPolicyTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_ContractLiabilitiesPolicyTextBlock_doc" xml:lang="en-US">Contract Liabilities [Policy Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_PerformanceObligationsPolicyTextBlock" xlink:to="KOPN_PerformanceObligationsPolicyTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_PerformanceObligationsPolicyTextBlock_doc" xml:lang="en-US">Performance Obligations [Policy Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_RecognitionAndMeasurementOfFinancialAssetsAndLiabilitiesPolicyTextBlock" xlink:to="KOPN_RecognitionAndMeasurementOfFinancialAssetsAndLiabilitiesPolicyTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_RecognitionAndMeasurementOfFinancialAssetsAndLiabilitiesPolicyTextBlock_doc" xml:lang="en-US">Recognition and Measurement of Financial Assets and Liabilities [Policy Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_OtherthantemporaryImpairmentsPolicyTextBlock" xlink:to="KOPN_OtherthantemporaryImpairmentsPolicyTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_OtherthantemporaryImpairmentsPolicyTextBlock_doc" xml:lang="en-US">Other-than-Temporary Impairments [Policy Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_BalancesWithoutAdoptionOfTopicSixZeroSixMember" xlink:to="KOPN_BalancesWithoutAdoptionOfTopicSixZeroSixMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_BalancesWithoutAdoptionOfTopicSixZeroSixMember_doc" xml:lang="en-US">Balances Without Adoption of Topic 606 [Member].</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_EffectOfChangeHigherLowerMember" xlink:to="KOPN_EffectOfChangeHigherLowerMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_EffectOfChangeHigherLowerMember_doc" xml:lang="en-US">Effect of Change Higher/(Lower) [Member].</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_RevenuePercentagefromProductsandServicesTransferredCustomers" xlink:to="KOPN_RevenuePercentagefromProductsandServicesTransferredCustomers_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_RevenuePercentagefromProductsandServicesTransferredCustomers_doc" xml:lang="en-US">Revenue percentage from products and services transferred customers.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_UsefulLifeDescription" xlink:to="KOPN_UsefulLifeDescription_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_UsefulLifeDescription_doc" xml:lang="en-US">Useful Life, description.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ScheduleOfSupplementalInformationRelatedToLeasesTableTextBlock" xlink:to="KOPN_ScheduleOfSupplementalInformationRelatedToLeasesTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_ScheduleOfSupplementalInformationRelatedToLeasesTableTextBlock_doc" xml:lang="en-US">Schedule of supplemental information related to leases [Table Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_OperatingLeaseLiability1" xlink:to="KOPN_OperatingLeaseLiability1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_OperatingLeaseLiability1_doc" xml:lang="en-US">Operating lease liability.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ContractAssetsLiabilitiesNetTextBlock" xlink:to="KOPN_ContractAssetsLiabilitiesNetTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_ContractAssetsLiabilitiesNetTextBlock_doc" xml:lang="en-US">Contract Assets Liabilities Net [Text Block].</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_IncreaseInContractAssetsAndLiabilities" xlink:to="KOPN_IncreaseInContractAssetsAndLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_IncreaseInContractAssetsAndLiabilities_doc" xml:lang="en-US">Increase in contract assets and liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ChangeCostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear" xlink:to="KOPN_ChangeCostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_ChangeCostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear_doc" xml:lang="en-US">Change in contract assets and unbilled receivables.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_PercentageOfChangeInContractAssetscurrent" xlink:to="KOPN_PercentageOfChangeInContractAssetscurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_PercentageOfChangeInContractAssetscurrent_doc" xml:lang="en-US">Percentage of change in contract assets-current.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ContractLiabilitiesAndBillingsInExcessOfRevenueEarned" xlink:to="KOPN_ContractLiabilitiesAndBillingsInExcessOfRevenueEarned_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_ContractLiabilitiesAndBillingsInExcessOfRevenueEarned_doc" xml:lang="en-US">Contract liabilities and billings in excess of revenue earned.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ChangeContractLiabilitiesAndBillingsInExcessOfRevenueEarned" xlink:to="KOPN_ChangeContractLiabilitiesAndBillingsInExcessOfRevenueEarned_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_ChangeContractLiabilitiesAndBillingsInExcessOfRevenueEarned_doc" xml:lang="en-US">Change contract liabilities and billings in excess of revenue earned.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_PercentageContractLiabilitiesAndBillingsInExcessOfRevenueEarned" xlink:to="KOPN_PercentageContractLiabilitiesAndBillingsInExcessOfRevenueEarned_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_PercentageContractLiabilitiesAndBillingsInExcessOfRevenueEarned_doc" xml:lang="en-US">Percentage Contract liabilities and billings in excess of revenue earned.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ChangeInContractLiabilitiesnoncurrent" xlink:to="KOPN_ChangeInContractLiabilitiesnoncurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_ChangeInContractLiabilitiesnoncurrent_doc" xml:lang="en-US">Change in Contract liabilities-noncurrent.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_PercentageOfChangeInContractLiabilitiesnoncurrent" xlink:to="KOPN_PercentageOfChangeInContractLiabilitiesnoncurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_PercentageOfChangeInContractLiabilitiesnoncurrent_doc" xml:lang="en-US">Percentage of change in Contract liabilities-noncurrent.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_NetContractAssetsLiabilities" xlink:to="KOPN_NetContractAssetsLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_NetContractAssetsLiabilities_doc" xml:lang="en-US">Net contract assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ChangeInNetContractAssetsLiabilities" xlink:to="KOPN_ChangeInNetContractAssetsLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_ChangeInNetContractAssetsLiabilities_doc" xml:lang="en-US">Change in Net contract assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_PercentageOfChangeInNetContractAssetsLiabilities" xlink:to="KOPN_PercentageOfChangeInNetContractAssetsLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_PercentageOfChangeInNetContractAssetsLiabilities_doc" xml:lang="en-US">Percentage of change in Net contract assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_NVISAndKopinSoftwareLtdMember" xlink:to="KOPN_NVISAndKopinSoftwareLtdMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_NVISAndKopinSoftwareLtdMember_doc" xml:lang="en-US">NVIS and Kopin Software Ltd [Member].</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_UnrealizedGainLossOnSecurities1" xlink:to="KOPN_UnrealizedGainLossOnSecurities1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_UnrealizedGainLossOnSecurities1_doc" xml:lang="en-US">Amount of unrealized gain (loss) recognized in the income statement on unsold other securities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_OwnershipPercentageinEquityInvestmentWarrant" xlink:to="KOPN_OwnershipPercentageinEquityInvestmentWarrant_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_OwnershipPercentageinEquityInvestmentWarrant_doc" xml:lang="en-US">Ownership percentage in equity investment warrant.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_SeriesAWarrantMember" xlink:to="KOPN_SeriesAWarrantMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_SeriesAWarrantMember_doc" xml:lang="en-US">Series A Warrant [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_LossOnWarrant" xlink:to="KOPN_LossOnWarrant_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_LossOnWarrant_doc" xml:lang="en-US">Loss on warrant.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ImpairmentOfEquitySecurity" xlink:to="KOPN_ImpairmentOfEquitySecurity_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_ImpairmentOfEquitySecurity_doc" xml:lang="en-US">Impairment of equity security.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_SolosIncMember" xlink:to="KOPN_SolosIncMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_SolosIncMember_doc" xml:lang="en-US">Solos Inc [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_OwnershipPercentagebyOtherOwners" xlink:to="KOPN_OwnershipPercentagebyOtherOwners_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_OwnershipPercentagebyOtherOwners_doc" xml:lang="en-US">Ownership oercentage by other owners.</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_USGovernmentSecuritiesMember" xlink:label="KOPN_USGovernmentSecuritiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_USGovernmentSecuritiesMember" xlink:to="KOPN_USGovernmentSecuritiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_USGovernmentSecuritiesMember_doc" xml:lang="en-US">U.S. Government Securities [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_USGovernmentAndAgencyBackedSecuritiesMember" xlink:to="KOPN_USGovernmentAndAgencyBackedSecuritiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_USGovernmentAndAgencyBackedSecuritiesMember_doc" xml:lang="en-US">U.S. Government and Agency Backed Securities [Member].</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_CorporateDebtMember" xlink:to="KOPN_CorporateDebtMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_CorporateDebtMember_doc" xml:lang="en-US">Corporate Debt [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_EquityInvestmentsMember" xlink:to="KOPN_EquityInvestmentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_EquityInvestmentsMember_doc" xml:lang="en-US">Equity Investments [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_AtTheMarketOfferingMember" xlink:to="KOPN_AtTheMarketOfferingMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_AtTheMarketOfferingMember_doc" xml:lang="en-US">At the Market Offering [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_GrossProceedsFromRegisteredSaleEquitySecurities" xlink:to="KOPN_GrossProceedsFromRegisteredSaleEquitySecurities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_GrossProceedsFromRegisteredSaleEquitySecurities_doc" xml:lang="en-US">Gross proceeds from registered sale equity securities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_UnderwritingDiscountsAndOfferingExpensesfromSaleofEquity" xlink:to="KOPN_UnderwritingDiscountsAndOfferingExpensesfromSaleofEquity_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_UnderwritingDiscountsAndOfferingExpensesfromSaleofEquity_doc" xml:lang="en-US">Underwriting discounts and offering expenses from sale of equity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_PercentageOfCommonStockSharesOutstanding" xlink:to="KOPN_PercentageOfCommonStockSharesOutstanding_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_PercentageOfCommonStockSharesOutstanding_doc" xml:lang="en-US">Percentage of common stock outstanding.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_TwoThousandTwentyEquityIncentivePlanMember" xlink:to="KOPN_TwoThousandTwentyEquityIncentivePlanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_TwoThousandTwentyEquityIncentivePlanMember_doc" xml:lang="en-US">2020 Equity Incentive Plan [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_EmploymentAgreementMember" xlink:to="KOPN_EmploymentAgreementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_EmploymentAgreementMember_doc" xml:lang="en-US">Employment Agreement [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DrJohnFanMember" xlink:to="KOPN_DrJohnFanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_DrJohnFanMember_doc" xml:lang="en-US">Dr. John Fan [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_CostOfProductRevenuesMember" xlink:to="KOPN_CostOfProductRevenuesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_CostOfProductRevenuesMember_doc" xml:lang="en-US">Cost of Product Revenues [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ResearchAndDevelopmentMember" xlink:to="KOPN_ResearchAndDevelopmentMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_ResearchAndDevelopmentMember_doc" xml:lang="en-US">Research and Development [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_SellingGeneralAndAdministrativeMember" xlink:to="KOPN_SellingGeneralAndAdministrativeMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_SellingGeneralAndAdministrativeMember_doc" xml:lang="en-US">Selling, General and Administrative [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_CollinsAerospaceMember" xlink:to="KOPN_CollinsAerospaceMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_CollinsAerospaceMember_doc" xml:lang="en-US">Collins Aerospace [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DRSNetworkAndImagingSystemsLLCMember" xlink:to="KOPN_DRSNetworkAndImagingSystemsLLCMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_DRSNetworkAndImagingSystemsLLCMember_doc" xml:lang="en-US">DRS Network and Imaging Systems LLC [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ScottSafetyMember" xlink:to="KOPN_ScottSafetyMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_ScottSafetyMember_doc" xml:lang="en-US">Scott Safety [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_RealWearIncMember" xlink:to="KOPN_RealWearIncMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_RealWearIncMember_doc" xml:lang="en-US">RealWear, Inc. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DefenseCustomersMember" xlink:to="KOPN_DefenseCustomersMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_DefenseCustomersMember_doc" xml:lang="en-US">Defense Customers [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_FundedResearchAndDevelopmentContractsMember" xlink:to="KOPN_FundedResearchAndDevelopmentContractsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_FundedResearchAndDevelopmentContractsMember_doc" xml:lang="en-US">Funded Research and Development Contracts [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_GeneralDynamicsMember" xlink:to="KOPN_GeneralDynamicsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_GeneralDynamicsMember_doc" xml:lang="en-US">General Dynamics [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_IncomeTaxThresholdAmount" xlink:to="KOPN_IncomeTaxThresholdAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_IncomeTaxThresholdAmount_doc" xml:lang="en-US">Income tax threshold amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_OperatingLossCarryforwardsExpirationYear" xlink:to="KOPN_OperatingLossCarryforwardsExpirationYear_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_OperatingLossCarryforwardsExpirationYear_doc" xml:lang="en-US">Net operating loss expiration year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_OperatingLossCarryforwardsNoExpiration" xlink:to="KOPN_OperatingLossCarryforwardsNoExpiration_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_OperatingLossCarryforwardsNoExpiration_doc" xml:lang="en-US">Net operating losses no expiration.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DeferredIncomeTaxExpensesBenefit" xlink:to="KOPN_DeferredIncomeTaxExpensesBenefit_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_DeferredIncomeTaxExpensesBenefit_doc" xml:lang="en-US">Deferred income tax expense benefit.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_IncomeTaxReconciliationOutsideBasisInSubsidiary" xlink:to="KOPN_IncomeTaxReconciliationOutsideBasisInSubsidiary_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_IncomeTaxReconciliationOutsideBasisInSubsidiary_doc" xml:lang="en-US">Outside basis in Kowon, net unremitted earnings.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards" xlink:to="KOPN_IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards_doc" xml:lang="en-US">Increase in net state operating loss carryforwards.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes" xlink:to="KOPN_EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes_doc" xml:lang="en-US">Provision to tax return adjustments and tax rate change.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation" xlink:to="KOPN_EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation_doc" xml:lang="en-US">Non-deductible 162M compensation limitations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DeferredTaxLiabilitiesForeignTaxes" xlink:to="KOPN_DeferredTaxLiabilitiesForeignTaxes_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_DeferredTaxLiabilitiesForeignTaxes_doc" xml:lang="en-US">Foreign withholding liability.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ProductWarrantyTerm" xlink:to="KOPN_ProductWarrantyTerm_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_ProductWarrantyTerm_doc" xml:lang="en-US">Product warranty term.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_WarrantyMember" xlink:to="KOPN_WarrantyMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_WarrantyMember_doc" xml:lang="en-US">Warranty [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_StandardProductWarrantyAccrualPaymentsAndReversals" xlink:to="KOPN_StandardProductWarrantyAccrualPaymentsAndReversals_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_StandardProductWarrantyAccrualPaymentsAndReversals_doc" xml:lang="en-US">Product warranty accrual claims.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_UnderAgeOfFiftyMember" xlink:to="KOPN_UnderAgeOfFiftyMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_UnderAgeOfFiftyMember_doc" xml:lang="en-US">Under Age of Fifty [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_OverAgeOfFiftyMember" xlink:to="KOPN_OverAgeOfFiftyMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_OverAgeOfFiftyMember_doc" xml:lang="en-US">Over Age of Fifty [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_PercentageOfEquityInterestAcquirable" xlink:to="KOPN_PercentageOfEquityInterestAcquirable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_PercentageOfEquityInterestAcquirable_doc" xml:lang="en-US">Percentage of equity interest acquirable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_KunmingBOEDisplayTechnologyCoLtdMember" xlink:to="KOPN_KunmingBOEDisplayTechnologyCoLtdMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_KunmingBOEDisplayTechnologyCoLtdMember_doc" xml:lang="en-US">Kunming BOE Display Technology Co Ltd [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_CashCommitmenttoPurchaseEquityInvestment" xlink:to="KOPN_CashCommitmenttoPurchaseEquityInvestment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_CashCommitmenttoPurchaseEquityInvestment_doc" xml:lang="en-US">Cash, commitment to purchase equity investment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_RMBMember" xlink:to="KOPN_RMBMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_RMBMember_doc" xml:lang="en-US">RMB [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_UnitedStatesMember" xlink:label="KOPN_UnitedStatesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_UnitedStatesMember" xlink:to="KOPN_UnitedStatesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_UnitedStatesMember_doc" xml:lang="en-US">United States [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_OtherAmericasMember" xlink:to="KOPN_OtherAmericasMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_OtherAmericasMember_doc" xml:lang="en-US">Other Americas [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_OtherMember" xlink:to="KOPN_OtherMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_OtherMember_doc" xml:lang="en-US">Other [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_PercentageOfTotalRevenue" xlink:to="KOPN_PercentageOfTotalRevenue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_PercentageOfTotalRevenue_doc" xml:lang="en-US">Percentage of total revenue.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DefenseMember" xlink:to="KOPN_DefenseMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_DefenseMember_doc" xml:lang="en-US">Defense [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_IndustrialMember" xlink:to="KOPN_IndustrialMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_IndustrialMember_doc" xml:lang="en-US">Industrial [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ConsumerMember" xlink:to="KOPN_ConsumerMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_ConsumerMember_doc" xml:lang="en-US">Consumer [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_LicenseAndRoyaltiesMember" xlink:to="KOPN_LicenseAndRoyaltiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_LicenseAndRoyaltiesMember_doc" xml:lang="en-US">License and Royalties [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_RevenuefromLicensingMember" xlink:to="KOPN_RevenuefromLicensingMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_RevenuefromLicensingMember_doc" xml:lang="en-US">Revenue from Licensing [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_SupplyDisplayModulesAgreementMember" xlink:to="KOPN_SupplyDisplayModulesAgreementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_SupplyDisplayModulesAgreementMember_doc" xml:lang="en-US">Supply Display Modules Agreement [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_LicenseAgreementMember" xlink:to="KOPN_LicenseAgreementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_LicenseAgreementMember_doc" xml:lang="en-US">License Agreement [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_InitialPaymentMember" xlink:to="KOPN_InitialPaymentMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_InitialPaymentMember_doc" xml:lang="en-US">Initial Payment [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DeferredPaymentMember" xlink:to="KOPN_DeferredPaymentMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_DeferredPaymentMember_doc" xml:lang="en-US">Deferred Payment [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_QuarterlyInstallmentsMember" xlink:to="KOPN_QuarterlyInstallmentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_QuarterlyInstallmentsMember_doc" xml:lang="en-US">Quarterly Installments [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_PercentageOwnedofanEquityInvestment" xlink:to="KOPN_PercentageOwnedofanEquityInvestment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_PercentageOwnedofanEquityInvestment_doc" xml:lang="en-US">Percentage owned of an equity investment.</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_FairValueInputsLevelThreeMember" xlink:label="KOPN_FairValueInputsLevelThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_FairValueInputsLevelThreeMember" xlink:to="KOPN_FairValueInputsLevelThreeMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_FairValueInputsLevelThreeMember_doc" xml:lang="en-US">Fair Value Inputs Level Three [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_SolosMember" xlink:to="KOPN_SolosMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_SolosMember_doc" xml:lang="en-US">Solos [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_SharesOwnedofanEquitySecurity" xlink:to="KOPN_SharesOwnedofanEquitySecurity_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_SharesOwnedofanEquitySecurity_doc" xml:lang="en-US">Shares owned of an equity security.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_PercentageofEquitySecurityOwnedbyOutsideInvestors" xlink:to="KOPN_PercentageofEquitySecurityOwnedbyOutsideInvestors_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_PercentageofEquitySecurityOwnedbyOutsideInvestors_doc" xml:lang="en-US">Percentage of equity security owned by outside investors.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DrJohnCcFanMember" xlink:to="KOPN_DrJohnCcFanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_DrJohnCcFanMember_doc" xml:lang="en-US">Dr John Cc Fan [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors" xlink:to="KOPN_DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors_doc" xml:lang="en-US">Diluted percentage of equity security owned by outside investors.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DrJohnCcFansFamilyMember" xlink:to="KOPN_DrJohnCcFansFamilyMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_DrJohnCcFansFamilyMember_doc" xml:lang="en-US">Dr John Cc Fans Family [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_GoertekMember" xlink:to="KOPN_GoertekMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_GoertekMember_doc" xml:lang="en-US">Goertek [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ScheduleOfValuationAndQualifyingAccountsTableTextBlock" xlink:to="KOPN_ScheduleOfValuationAndQualifyingAccountsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_ScheduleOfValuationAndQualifyingAccountsTableTextBlock_doc" xml:lang="en-US">Schedule Of Valuation And Qualifying Accounts [Table Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_NewAccountingPronouncementsOrChangeInAccountingPrincipleEffectOfAdoptionQuantification" xlink:to="KOPN_NewAccountingPronouncementsOrChangeInAccountingPrincipleEffectOfAdoptionQuantification_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_NewAccountingPronouncementsOrChangeInAccountingPrincipleEffectOfAdoptionQuantification_doc" xml:lang="en-US">Adoption of accounting standard.</link:label>
      <link:loc xlink:type="locator" xlink:href="kopn-20201226.xsd#KOPN_AssetRetirementObligations" xlink:label="KOPN_AssetRetirementObligations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_AssetRetirementObligations" xlink:to="KOPN_AssetRetirementObligations_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_AssetRetirementObligations_doc" xml:lang="en-US">Asset retirement obligation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DeferredTaxLiabilitiesCurrent1" xlink:to="KOPN_DeferredTaxLiabilitiesCurrent1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_DeferredTaxLiabilitiesCurrent1_doc" xml:lang="en-US">Deferred tax liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DeferredTaxAssetValuationAllowance" xlink:to="KOPN_DeferredTaxAssetValuationAllowance_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_DeferredTaxAssetValuationAllowance_doc" xml:lang="en-US">Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_AllowanceForDoubtfulAccountsReceivablesRecoveries" xlink:to="KOPN_AllowanceForDoubtfulAccountsReceivablesRecoveries_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_AllowanceForDoubtfulAccountsReceivablesRecoveries_doc" xml:lang="en-US">Allowance for doubtful accounts receivable recoveries.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_BrokerExpenses" xlink:to="KOPN_BrokerExpenses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="KOPN_BrokerExpenses_doc" xml:lang="en-US">Broker expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrent_2_lbl" xml:lang="en-US">Assets, Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Assets_2_lbl" xml:lang="en-US">Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrent_2_lbl" xml:lang="en-US">Liabilities, Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockValue" xlink:to="us-gaap_TreasuryStockValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TreasuryStockValue_2_lbl" xml:lang="en-US">Treasury Stock, Value</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_2_lbl" xml:lang="en-US">Stockholders' Equity Attributable to Parent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_4_lbl" xml:lang="en-US">Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_2_lbl" xml:lang="en-US">Liabilities and Equity</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpenses_2_lbl" xml:lang="en-US">Operating Expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingIncomeLoss_2_lbl" xml:lang="en-US">Operating Income (Loss)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NonoperatingIncomeExpense_2_lbl" xml:lang="en-US">Nonoperating Income (Expense)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_2_lbl" xml:lang="en-US">Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:to="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_2_lbl" xml:lang="en-US">Net Income (Loss) Attributable to Noncontrolling Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax_2_lbl" xml:lang="en-US">Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Net of Tax</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:to="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_2_lbl" xml:lang="en-US">Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_2_lbl" xml:lang="en-US">Comprehensive Income (Loss), Net of Tax, Attributable to Parent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharesOutstanding_3_lbl" xml:lang="en-US">Shares, Outstanding</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation" xlink:to="us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation_2_lbl" xml:lang="en-US">Share-based Payment Arrangement, Decrease for Tax Withholding Obligation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders" xlink:to="us-gaap_MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders_2_lbl" xml:lang="en-US">Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnSaleOfInvestments" xlink:to="us-gaap_GainLossOnSaleOfInvestments_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainLossOnSaleOfInvestments_2_lbl" xml:lang="en-US">Gain (Loss) on Sale of Investments</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnDispositionOfAssets" xlink:to="us-gaap_GainLossOnDispositionOfAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainLossOnDispositionOfAssets_2_lbl" xml:lang="en-US">Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetImpairment" xlink:to="us-gaap_GoodwillAndIntangibleAssetImpairment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillAndIntangibleAssetImpairment_2_lbl" xml:lang="en-US">Goodwill and Intangible Asset Impairment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ExtendedProductWarrantyAccrualPreexistingIncreaseDecrease" xlink:to="us-gaap_ExtendedProductWarrantyAccrualPreexistingIncreaseDecrease_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ExtendedProductWarrantyAccrualPreexistingIncreaseDecrease_2_lbl" xml:lang="en-US">Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_2_lbl" xml:lang="en-US">Increase (Decrease) in Accounts Receivable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInContractWithCustomerAsset" xlink:to="us-gaap_IncreaseDecreaseInContractWithCustomerAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInContractWithCustomerAsset_2_lbl" xml:lang="en-US">Increase (Decrease) in Contract with Customer, Asset</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInInventories" xlink:to="us-gaap_IncreaseDecreaseInInventories_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInInventories_2_lbl" xml:lang="en-US">Increase (Decrease) in Inventories</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_2_lbl" xml:lang="en-US">Increase (Decrease) in Prepaid Expense and Other Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_2_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt" xlink:to="us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt_2_lbl" xml:lang="en-US">Payments to Acquire Debt Securities, Available-for-sale</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForProceedsFromOtherInvestingActivities" xlink:to="us-gaap_PaymentsForProceedsFromOtherInvestingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForProceedsFromOtherInvestingActivities_2_lbl" xml:lang="en-US">Payments for (Proceeds from) Other Investing Activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Payments to Acquire Property, Plant, and Equipment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_2_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_SaleOfRegisteredStock" xlink:to="KOPN_SaleOfRegisteredStock_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_SaleOfRegisteredStock_3_lbl" xml:lang="en-US">SaleOfRegisteredStock</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation" xlink:to="us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation_2_lbl" xml:lang="en-US">Payment, Tax Withholding, Share-based Payment Arrangement</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_DistributionToNoncontrollingInterestHolder" xlink:to="KOPN_DistributionToNoncontrollingInterestHolder_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_DistributionToNoncontrollingInterestHolder_3_lbl" xml:lang="en-US">DistributionToNoncontrollingInterestHolder</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_2_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_2_lbl" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_3_lbl" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Including Disposal Group and Discontinued Operations</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryPolicyTextBlock" xlink:to="us-gaap_InventoryPolicyTextBlock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryPolicyTextBlock_2_lbl" xml:lang="en-US">Inventory, Policy [Policy Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_2_lbl" xml:lang="en-US">Property, Plant and Equipment, Policy [Policy Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxPolicyTextBlock" xlink:to="us-gaap_IncomeTaxPolicyTextBlock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxPolicyTextBlock_2_lbl" xml:lang="en-US">Income Tax, Policy [Policy Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeLeasesPolicyTextBlock" xlink:to="us-gaap_LesseeLeasesPolicyTextBlock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeLeasesPolicyTextBlock_2_lbl" xml:lang="en-US">Lessee, Leases [Policy Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetRetirementObligation" xlink:to="us-gaap_AssetRetirementObligation_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetRetirementObligation_3_lbl" xml:lang="en-US">Asset Retirement Obligation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Goodwill" xlink:to="us-gaap_Goodwill_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Goodwill_4_lbl" xml:lang="en-US">Goodwill [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_2_lbl" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_2_lbl" xml:lang="en-US">Lessee, Operating Lease, Liability, Undiscounted Excess Amount</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_OperatingLeaseLiability1" xlink:to="KOPN_OperatingLeaseLiability1_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_OperatingLeaseLiability1_3_lbl" xml:lang="en-US">Operating lease liability</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KOPN_ContractLiabilitiesAndBillingsInExcessOfRevenueEarned" xlink:to="KOPN_ContractLiabilitiesAndBillingsInExcessOfRevenueEarned_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="KOPN_ContractLiabilitiesAndBillingsInExcessOfRevenueEarned_3_lbl" xml:lang="en-US">ContractLiabilitiesAndBillingsInExcessOfRevenueEarned</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ContractWithCustomerLiabilityNoncurrent" xlink:to="us-gaap_ContractWithCustomerLiabilityNoncurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ContractWithCustomerLiabilityNoncurrent_2_lbl" xml:lang="en-US">Contract with Customer, Liability, Noncurrent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinancialInstrumentsOwnedAndNotPledgedAtFairValue" xlink:to="us-gaap_FinancialInstrumentsOwnedAndNotPledgedAtFairValue_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinancialInstrumentsOwnedAndNotPledgedAtFairValue_3_lbl" xml:lang="en-US">Financial Instruments, Owned and Not Pledged, at Fair Value</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_3_lbl" xlink:type="arc" />
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<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>15
<FILENAME>kopn-20201226_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
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    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_806_eus-gaap--SignificantAccountingPoliciesTextBlock_zW2skCHiirTa" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1.
&lt;span id="xdx_82D_zY145wnOmCwf"&gt;Summary of Significant Accounting Policies&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States
of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and
disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and
expenses during the reporting period. Actual results could differ from those estimates. As used in these notes, the terms &#x201c;we,&#x201d;
&#x201c;us,&#x201d; &#x201c;our,&#x201d; &#x201c;Kopin&#x201d; and the &#x201c;Company&#x201d; mean Kopin Corporation and its subsidiaries,
unless the context indicates another meaning.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_845_ecustom--FiscalYearPolicyTextBlock_z26UU6JGuMQh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_868_zv8LW6weo1dl"&gt;Fiscal
Year&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company&#x2019;s fiscal year ends on the last Saturday in December. The fiscal years ended December 26, 2020, December 28, 2019,
and December 29, 2018 includes 52 weeks and are referred to as fiscal years 2020, 2019 and 2018, respectively, herein. Because
our fiscal year ends on the last Saturday of December every seven years we have a fiscal year with 53 weeks.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_848_eus-gaap--ConsolidationPolicyTextBlock_zxGp0CuACmE9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_86A_z7xVs86ZkA58"&gt;Principles
of Consolidation&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
consolidated financial statements include the accounts of the Kopin Corporation, its wholly owned subsidiaries and a majority
owned &lt;span id="xdx_90E_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_pii_dp_uPure_c20201226__srt--OwnershipAxis__custom--EMDTMember_zItRymWzYJ1k" title="Subsidary percentage"&gt;80%&lt;/span&gt; subsidiary, eMDT America Inc. (&#x201c;eMDT&#x201d;), located in California (collectively the Company). Net loss attributable
to noncontrolling interest in the Company&#x2019;s Consolidated Statement of Operations represents the portion of the results of
operations of which is allocated to the shareholders of the equity interests not owned by the Company. All intercompany transactions
and balances have been eliminated.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84E_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zqNGWl0dEGy7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_865_ztMcuqBoKZz8"&gt;Revenue
Recognition&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company adopted ASU No. &lt;i&gt;2014-09, Revenue from Contracts with Customers (Topic 606)&lt;/i&gt; effective December 31, 2017 and applied
the modified retrospective method. The Company recognized the cumulative effect of initially applying the new revenue standard
as an adjustment to the opening balance of accumulated deficit.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Substantially
all of our product revenues are either derived from the sales of components or subassemblies for use in defense applications or
industrial headset systems. We also have development contracts for the design, manufacture and or modification of products for
the U.S. government or prime contractors for the U.S. government and for customers that expects to sell into the industrial or
consumer markets. The Company&#x2019;s contracts with the U.S. government are typically subject to the Federal Acquisition Regulations
(&#x201c;FAR&#x201d;) and are priced based on estimated or actual costs of producing goods. The FAR provides guidance on the types
of costs that are allowable in establishing prices for goods provided under U.S. government contracts. The pricing for non-U.S.
government contracts is based on the specific negotiations with each customer.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Our
fixed-price contracts with the U.S. government or other customers may result in revenue recognized in excess of amounts currently
billed. We disclose the excess of revenues over amounts actually billed as Contract assets and unbilled receivables on the balance
sheet. Amounts billed and due from our customers are classified as Accounts receivable on the balance sheets. In some instances,
the U.S. government retains a small portion of the contract price until completion of the contract. The portion of the payments
retained until final contract settlement is not considered a significant financing component because the intent is to protect
the customer. For contracts with the U.S. government and some commercial customers, we typically receive interim payments either
as work progresses or by achieving certain milestones or based on a schedule in the contract. We recognize a liability for these
advance payments in excess of revenue recognized and present it as Contract liabilities and billings in excess of revenue earned
on the balance sheets. The advanced payment typically is not considered a significant financing component because it is used to
meet working capital demands that can be higher in the early stages of a contract and to protect us from the other party failing
to adequately complete some or all of its obligations under the contract. For industrial and consumer purchase orders, we typically
receive payments within 30 to 60 days of shipments of the product, although for some purchase orders, we may require an advanced
payment prior to shipment of the product.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"/&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;To
determine the proper revenue recognition method for contracts with the same customer, we evaluate whether two or more contracts
should be combined and accounted for as one single contract and whether the combined or single contract should be accounted for
as more than one performance obligation. For most of our development contracts and contracts with the U.S government, the customer
contracts with us to provide a significant service of integrating a set of components into a single unit. Hence, the entire contract
is accounted for as one performance obligation. Less frequently, however, we may promise to provide distinct goods or services
within a contract in which case we separate the contract into more than one performance obligation. If a contract is separated
into more than one performance obligation, we allocate the total transaction price to each performance obligation in an amount
based on the estimated relative standalone selling prices of the promised goods or services underlying each performance obligation.
In cases where we sell standard products, the observable standalone sales are used to determine the standalone selling price.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company recognizes revenue from a contract when it has approval and commitment from both parties, the rights of the parties are
identified, payment terms are identified, the contract has commercial substance and collectability of consideration is probable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;For
certain contracts with the U.S. government, the Company recognizes revenue over time as we perform because of continuous transfer
of control to the customer and the lack of an alternative use for the product. The continuous transfer of control to the customer
is supported by liability clauses in the contract that allow the U.S. government to unilaterally terminate the contract for convenience,
pay us for costs incurred plus a reasonable profit and take control of any work in process. For contracts with commercial customers,
while the contract may have a similar liability clause, our products historically have an alternative use and thus, revenue is
recognized at a point in time.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;In
situations where control transfers over time, revenue is recognized based on the extent of progress towards completion of the
performance obligation. We generally use the cost-to-cost approach to measure the extent of progress towards completion of the
performance obligation for our contracts because we believe it best depicts the transfer of assets to the customer. Under the
cost-to-cost measure approach, the extent of progress towards completion is measured based on the ratio of costs incurred to date
to the total estimated costs at completion of the performance obligation. Revenues are recorded proportionally as costs are incurred.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Accounting
for design, development and production contracts requires judgment relative to assessing risks, estimating contract revenues and
costs, and making assumptions for schedule and technical issues. Due to the size and nature of the work required to be performed
on many of our contracts, the estimation of total revenue and cost at completion is complicated and subject to many variables.
Contract costs include material, labor and subcontracting costs, as well as an allocation of indirect costs. We have to make assumptions
regarding the number of labor hours required to complete a task, the complexity of the work to be performed, the availability
and cost of materials, and performance by our subcontractors. For contract change orders, claims or similar items, we apply judgment
in estimating the amounts and assessing the potential for realization. These amounts are only included in contract value when
they can be reliably estimated and realization is considered probable. If our estimate of total contract costs or our determination
of whether the customer agrees that a milestone is achieved is incorrect, our revenue could be overstated or understated and the
profits or loss reported could be subject to adjustment.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;For
our commercial customers, the Company&#x2019;s revenue is recognized when obligations under the terms of a contract with our customer
is satisfied and the Company transfers control of the products or services, which is generally upon delivery to the customer.
Revenue is recorded as the amount of consideration we expect to receive in exchange for transferring goods or providing services.
Provisions for product returns and allowances are reductions in the transaction price and are recorded in the same period as the
related revenues. We analyze historical returns, current economic trends and changes in customer demand when evaluating the adequacy
of sales returns and other allowances. Certain product sales are made to distributors under agreements allowing for a limited
right of return on unsold products. Sales to distributors are primarily made for sales to the distributors&#x2019; customers and
not for stocking of inventory. Sales, value add and other taxes we collect concurrent with revenue-producing activities are excluded
from revenue.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"/&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"&gt;&lt;b&gt;NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
rights and benefits to the Company&#x2019;s intellectual property are conveyed to certain customers through technology license
agreements. These agreements may include other performance obligations including the sale of product to the customer. When the
license is distinct from other obligations in the agreement, the Company treats the license and other performance obligations
as separate performance obligations. Accordingly, the license is recognized at a point in time or over time based on the standalone
selling price. The sale of materials is recognized at a point in time, which occurs with the transfer of control of the Company&#x2019;s
products or services. In certain instances, the Company is entitled to sales-based royalties under license agreements. These sales-based
royalties are recognized when they are earned. Revenues from sales-based royalties under license agreements are shown under Research
and development and other revenues on the Company&#x2019;s Consolidated Statements of Operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span/&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89F_eus-gaap--ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_zVwKA5t1OLlg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;In
accordance with the new revenue standard requirements, the impact of adoption on the Company&#x2019;s consolidated statement of
operations for the fiscal year 2018 was as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8B1_zTBdRNQCqgnh" style="display: none"&gt;Schedule of Restated Consolidated Statement of Operations&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold"&gt;Statement of Operations&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;As Reported&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Balances Without Adoption of
    Topic 606&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Effect of Change Higher/(Lower)&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 49%; text-align: left"&gt;Net product revenues&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--ProductOrServiceAxis__custom--NetProductRevenuesMember_zj5hSprNnOzg" style="width: 13%; font-weight: bold; text-align: right" title="Revenues"&gt;19,211,115&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--BalancesWithoutAdoptionOfTopicSixZeroSixMember__srt--ProductOrServiceAxis__custom--NetProductRevenuesMember_zBKl2de3oJFa" style="width: 13%; font-weight: bold; text-align: right" title="Revenues"&gt;19,726,901&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--EffectOfChangeHigherLowerMember__srt--ProductOrServiceAxis__custom--NetProductRevenuesMember_zbNcPNoCm1L" style="width: 13%; font-weight: bold; text-align: right" title="Revenues"&gt;(515,786&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Research and development and other revenues&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--ProductOrServiceAxis__custom--ResearchAndDevelopmentAndOtherRevenuesMember_zXa3uDOLiaYj" style="font-weight: bold; text-align: right" title="Revenues"&gt;5,253,890&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--BalancesWithoutAdoptionOfTopicSixZeroSixMember__srt--ProductOrServiceAxis__custom--ResearchAndDevelopmentAndOtherRevenuesMember_zpEhXbppoXM" style="font-weight: bold; text-align: right" title="Revenues"&gt;5,600,066&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--EffectOfChangeHigherLowerMember__srt--ProductOrServiceAxis__custom--ResearchAndDevelopmentAndOtherRevenuesMember_zw2FZL6opwWb" style="font-weight: bold; text-align: right" title="Revenues"&gt;(346,176&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Cost of product revenues&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20171231__20181229_zqMZY01KoYXd" style="font-weight: bold; text-align: right" title="Cost of product revenues"&gt;15,831,441&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--BalancesWithoutAdoptionOfTopicSixZeroSixMember_zt1kbFzfI0Kk" style="font-weight: bold; text-align: right" title="Cost of product revenues"&gt;16,809,343&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--EffectOfChangeHigherLowerMember_z2ziMMsPQFqb" style="font-weight: bold; text-align: right" title="Cost of product revenues"&gt;(977,902&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Net loss attributable to Kopin Corporation&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--NetIncomeLoss_pp0p0_c20171231__20181229_zPQvCrlGwWag" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Net loss attributable to Kopin Corporation"&gt;(34,533,542&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--NetIncomeLoss_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--BalancesWithoutAdoptionOfTopicSixZeroSixMember_zpuWiS1tkHLc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Net loss attributable to Kopin Corporation"&gt;(34,649,482&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--NetIncomeLoss_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--EffectOfChangeHigherLowerMember_zSllyceScBBe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Net loss attributable to Kopin Corporation"&gt;115,940&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8AE_zR9LFbKkZPrf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;See
Note 15. Segments and Disaggregation of Revenue for additional information regarding the disaggregation of the Company&#x2019;s
revenue by major source.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 13.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84A_ecustom--ContractAssetsPolicyTextBlock_zksp78IJYJDc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 13.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_866_z1LCmYMxcRFe"&gt;Contract
Assets&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Contract
assets include unbilled amounts typically resulting from sales under contracts when the cost-to-cost method of revenue recognition
is utilized and revenue recognized from customer arrangements, including licensing, exceeds the amount billed to the customer,
and right to payment is not just subject to the passage of time. Amounts may not exceed their net realizable value. Contract assets
are generally classified as current. The Company classifies the noncurrent portion of contract assets under other assets in its
condensed consolidated balance sheets.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_844_ecustom--ContractLiabilitiesPolicyTextBlock_z8zZZm3JM3Zi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 13.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_863_zgfK0VUtX0g6"&gt;Contract
Liabilities&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Contract
liabilities consist of advance payments and billings in excess of revenue recognized for the contract.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_842_ecustom--PerformanceObligationsPolicyTextBlock_zMtZBru6AvC6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 13.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_868_zmaGzOzpSVG9"&gt;Performance
Obligations&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89F_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock_zSsAXmQdMn96" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company&#x2019;s revenue recognition related to performance obligations that were satisfied at a point in time and over time were
as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8BC_zs5Q3epcG3Fc" style="display: none"&gt;Schedule of Satisfaction of Performance Obligations&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;Fiscal year ended&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;2020&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2018&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 49%; text-align: left"&gt;Point in time&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20191229__20201226__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zpKg6I0O6I3g" style="width: 13%; font-weight: bold; text-align: right" title="Revenue percentage from products and services transferred customers"&gt;34&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20181230__20191228__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zVutMX2acbw3" style="width: 13%; text-align: right" title="Revenue percentage from products and services transferred customers"&gt;64&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20171231__20181229__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_z5xed9E5aR8i" style="width: 13%; text-align: right" title="Revenue percentage from products and services transferred customers"&gt;60&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Over time&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20191229__20201226__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_z9ktEAVZZpU9" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Revenue percentage from products and services transferred customers"&gt;66&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20181230__20191228__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zyalvgpFpUo2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenue percentage from products and services transferred customers"&gt;36&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20171231__20181229__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_z1PJH3C2K0z5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenue percentage from products and services transferred customers"&gt;40&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8AC_zUQh0E2h1OAe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
value of remaining performance obligations represents the transaction price of orders for which work has not been performed and
excludes unexercised contract options and potential orders under ordering-type contracts (e.g., indefinite-delivery, indefinite-quantity
(&#x201c;IDIQ&#x201d;)). As of December 26, 2020, the aggregate amount of the transaction price allocated to remaining performance
obligations was $&lt;span id="xdx_90C_eus-gaap--RevenueRemainingPerformanceObligation_iI_pn5n6_c20201226_zjUk9PKpJYnf" title="Remaining performance obligations"&gt;25.5&lt;/span&gt; million, which the Company expects to recognize revenue over the next 12 months. The remaining performance
obligations represent amounts to be earned under government contracts, which are subject to cancellation.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"/&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"&gt;&lt;b&gt;NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_848_eus-gaap--ResearchAndDevelopmentExpensePolicy_zjQcP9Rif05b" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_86E_zf1CEmPn3sK"&gt;Research
and Development Costs&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Research
and development expenses are incurred in support of internal display product development programs or programs funded by agencies
or prime contractors of the U.S. government and commercial partners. Research and development costs include staffing, purchases
of materials and laboratory supplies, circuit design costs, fabrication and packaging of experimental display products, and overhead,
and are expensed immediately.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_847_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zSv6tnfHVbk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_864_zkv2fraXi3w6"&gt;Cash
and Cash Equivalents&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company considers all highly liquid, short-term debt instruments with original maturities of three months or less to be cash equivalents.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_848_eus-gaap--MarketableSecuritiesPolicy_zgKu755IaFi2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_861_z3Hl5rXavUW6"&gt;Marketable
Debt Securities&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Marketable
debt securities consist primarily of commercial paper, medium-term corporate notes, and U.S. government and agency backed securities.
The Company classifies these marketable debt securities as available-for-sale at fair value in &#x201c;Marketable debt securities,
at fair value&#x201d;. The Company records the amortization of premium and accretion of discounts on marketable debt securities
in the results of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company uses the specific identification method as a basis for determining cost and calculating realized gains and losses with
respect to marketable debt securities. The gross gains and losses realized related to sales and maturities of marketable debt
securities were not material during the fiscal years ended 2020, 2019 and 2018.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_848_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zptCLsyWxdy4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_866_zk7MyzbiWW8k"&gt;Fair
Value of Financial Instruments&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Financial
instruments consist of marketable debt securities, accounts receivable and certain current liabilities. These assets (excluding
marketable securities which are recorded at fair value) and liabilities are carried at cost, which approximates fair value.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_844_eus-gaap--InventoryPolicyTextBlock_zrHsjaYleoI8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_861_z9vxhYm8CPX4"&gt;Inventory&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Inventories
are stated at standard cost adjusted to approximate the lower of cost (first-in, first-out method) or net realizable value. The
Company adjusts inventory carrying value for the estimated difference between the cost of inventory and the estimated net realizable
value based upon assumptions about future demand and market conditions. The Company fully reserves for inventories and non-cancellable
purchase orders for inventory deemed obsolete. The Company performs periodic reviews of inventory items to identify excess inventories
on hand by comparing on-hand balances to anticipated usage using recent historical activity as well as anticipated or forecasted
demand. If estimates of customer demand diminish further or market conditions become less favorable than those projected by the
Company, additional inventory adjustments may be required. Inventory write-downs are inherently difficult to assess and dependent
on market conditions. At the point of a loss recognition, a new, lower cost basis for that inventory is established, and subsequent
changes in facts and circumstances do not result in the restoration or increase in that newly established basis.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span/&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89E_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zOPY90210mpj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Inventory
consists of the following at December 26, 2020 and December 28, 2019:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8B8_zrBem5kGE1o9" style="display: none"&gt;Schedule of Inventory&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20201226_z6rziXWENFmi" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20191228_z7beCa8CKqTk" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40E_eus-gaap--InventoryRawMaterials_iI_pp0p0_maINz5PK_zJqULGYT3h8i" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Raw materials&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; font-weight: bold; text-align: right"&gt;3,609,710&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;2,630,156&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_406_eus-gaap--InventoryWorkInProcess_iI_pp0p0_maINz5PK_zHMlEHlsO2R1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Work-in-process&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;565,986&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;711,475&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_408_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maINz5PK_zwFxiiDW3wzi" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Finished goods&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;280,060&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;427,065&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_403_eus-gaap--InventoryNet_iTI_pp0p0_mtINz5PK_zWg0FGEKvuR4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;4,455,756&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;3,768,696&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8A4_zMNpYKpA2ft2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"/&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_842_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zzxbVPKqBIze" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_86D_zMN0uE56ge67"&gt;Property,
Plant and Equipment&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Property,
plant and equipment are recorded at cost. Depreciation and amortization are provided using the straight-line method over the estimated
useful lives of the assets, generally &lt;span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20191229__20201226__srt--RangeAxis__srt--MinimumMember_zBszzgqtcNei" title="Property, plant and equipment estimated lives"&gt;3&lt;/span&gt; to &lt;span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20191229__20201226__srt--RangeAxis__srt--MaximumMember_zToC8WE101Xf" title="Property, plant and equipment estimated lives"&gt;10&lt;/span&gt; years. Leasehold improvements and leased equipment are amortized over the shorter
of the term of the lease or the useful life of the improvement or equipment. As discussed below, obligations for asset retirement
are accrued at the time property, plant and equipment is initially purchased or as such obligations are generated from use.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84C_ecustom--RecognitionAndMeasurementOfFinancialAssetsAndLiabilitiesPolicyTextBlock_zyMBL08vcWv3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_864_zbY3bZKZXKw1"&gt;Recognition
and Measurement of Financial Assets and Liabilities&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;We
periodically make equity investments in private companies, accounted for as an equity investment, whose values are difficult to
determine. The Company uses the measurement alternative for equity investments without readily determinable fair values which
is often referred to as cost method investments. When assessing investments in private companies for impairment, we consider such
factors as, among other things, the share price from the investee&#x2019;s latest financing round, the performance of the investee
in relation to its own operating targets and its business plan, the investee&#x2019;s revenue and cost trends, the liquidity and
cash position, including its cash burn rate and market acceptance of the investee&#x2019;s products and services. Because these
are private companies which we do not control we may not be able to obtain all of the information we would want in order to make
a complete assessment of the investment on a timely basis. Accordingly, our estimates may be revised if other information becomes
available at a later date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_845_eus-gaap--StandardProductWarrantyPolicy_z2Dao9jxeTLj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_86C_zmlMydcVcx76"&gt;Product
Warranty&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company generally sells products with a limited warranty of product quality and a limited indemnification of customers against
intellectual property infringement claims related to the Company&#x2019;s products. The Company accrues for known warranty and
indemnification issues if a loss is probable and can be reasonably estimated and accrues for estimated incurred but unidentified
issues based on historical activity. Accrued warranty costs and warranty claims are not material in the periods presented.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_849_eus-gaap--ExtendedProductWarrantyPolicy_ziIg68HD7rwf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_86A_z7R5D5BZbRp7"&gt;Extended
Warranties&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company recognizes revenue from an extended warranty on the straight-line method over the life of the extended warranty, which
is typically 12 to 18 months beyond the standard 12 month warranty. The Company classifies the current portion of extended warranties
under contract liabilities and billings in excess of revenue earned and the noncurrent portion of extended warranties under contract
liabilities, noncurrent in its consolidated balance sheets. The Company currently has approximately less than $&lt;span id="xdx_90A_eus-gaap--ContractWithCustomerLiability_iI_c20201226__srt--RangeAxis__srt--MaximumMember_zNXT7RbeHnW5" title="Contract liabilities"&gt;10,000&lt;/span&gt; of contract
liabilities related to extended warranties at December 26, 2020.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_848_eus-gaap--AssetRetirementObligationsPolicy_zRncYOi8JRH7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_861_zwd7edbhOdzb"&gt;Asset
Retirement Obligations&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89E_eus-gaap--ScheduleOfAssetRetirementObligationsTableTextBlock_zPgfjUHbGbSe" style="font: normal 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company recorded asset retirement obligations (&#x201c;ARO&#x201d;) liabilities of $&lt;span id="xdx_90F_ecustom--AssetRetirementObligations_iI_c20201226_zJzzOUgFpKb3" title="Asset retirement obligation"&gt;&lt;span id="xdx_90F_ecustom--AssetRetirementObligations_iI_c20191228_zf1nirULdEuc" title="Asset retirement obligation"&gt;0.3&lt;/span&gt;&lt;/span&gt; million at December 26, 2020 and December
28, 2019. This represents the legal obligations associated with retirement of the Company&#x2019;s assets when the timing and/or
method of settling the obligation are conditional on a future event that may or may not be within the control of the Company.
Changes in ARO liabilities for fiscal years 2020 and 2019 are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BE_zX8Qp8RPWPVl" style="display: none"&gt;Schedule of Changes in Asset Retirement Obligations&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20191229__20201226_zACHeC8Th0Ie" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;2020&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20181230__20191228_z167MZ7mC3S1" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_409_eus-gaap--AssetRetirementObligation_iS_pp0p0_zDfB4MeQ3g4e" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; width: 60%"&gt;Beginning balance&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; font-weight: bold; text-align: right"&gt;261,883&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;254,098&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_405_eus-gaap--AssetRetirementObligationPeriodIncreaseDecrease_zwgY4HAHLvt6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Exchange rate change&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;9,457&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;7,785&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_408_eus-gaap--AssetRetirementObligation_iE_pp0p0_zkxKjjecwEP6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Ending balance&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;271,340&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;261,883&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8AB_zI743Kkwkr6b" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i/&gt;&lt;/span&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84D_eus-gaap--IncomeTaxPolicyTextBlock_z43QlA76vtk9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_86B_zUdFIrleU1Lj"&gt;Income
Taxes&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
consolidated financial statements reflect provisions for federal, state, local and foreign income taxes. The Company recognizes
deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement
carrying amounts of existing assets and liabilities and their respective tax basis, as well as operating loss and tax credit carryforwards.
The Company measures deferred tax assets and liabilities using enacted tax rates expected to apply to taxable income in the years
in which those temporary differences and carryforwards are expected to be recovered or settled. The effect on deferred tax assets
and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company provides
valuation allowances if, based on the weight of available evidence, it is more likely than not that some or all of the deferred
tax assets will not be realized.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
2017 Act imposes a U.S. tax on global intangible low taxed income (&#x201c;GILTI&#x201d;) that is earned by certain foreign affiliates
owned by a U.S. shareholder. The Company has made a policy election to treat future taxes related to GILTI as a current period
expense in the reporting period in which the tax is incurred.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84A_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zRYtAIhTQGUd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_863_zJM2SNDMpVja"&gt;Foreign
Currency&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Assets
and liabilities of non-U.S. operations where the functional currency is other than the U.S. dollar are translated from the functional
currency into U.S. dollars at year end exchange rates, and revenues and expenses are translated at average rates prevailing during
the year. Resulting translation adjustments are accumulated as part of accumulated other comprehensive income. Transaction gains
or losses are recognized in income or loss in the period in which they occur.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84B_eus-gaap--EarningsPerSharePolicyTextBlock_zEjnGhmHspl1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_866_zJIXB9lUrXyc"&gt;Net
Loss Per Share&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Basic
net loss per share is computed using the weighted-average number of shares of common stock outstanding during the period less
any unvested restricted shares. Diluted net loss per share is calculated using weighted-average shares outstanding and contingently
issuable shares, less weighted-average shares reacquired during the period. The net outstanding shares are adjusted for the dilutive
effect of shares issuable upon the assumed conversion of the Company&#x2019;s common stock equivalents, which consist of outstanding
stock options and unvested restricted stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_890_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zCn5PYKeuy3a" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
following were not included in weighted-average common shares outstanding-diluted because they are anti-dilutive:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BF_zDcbMt9KFdF4" style="display: none"&gt;Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49D_20191229__20201226_znrlBHDbYbkk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20181230__20191228_z4DYSphqpPV6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20171231__20181229_zGJoXt9HP4d4" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2018&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pii_zYxJ3hItufg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 49%; text-align: justify; padding-bottom: 1.5pt"&gt;Nonvested restricted common stock&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 13%; font-weight: bold; text-align: right"&gt;3,051,874&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 13%; text-align: right"&gt;1,863,124&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 13%; text-align: right"&gt;2,213,249&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8AA_zUGH1eJjXA6b" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_845_eus-gaap--ConcentrationRiskCreditRisk_zLxicWozJ8vi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_86C_zhqFMy8do0Sd"&gt;Concentration
of Credit Risk&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Financial
instruments that potentially subject the Company to concentration of credit risk other than marketable securities consist principally
of trade accounts receivable. Trade receivables are primarily derived from sales to manufacturers of consumer electronic devices
and wireless components or defense applications. The Company sells its products to customers worldwide and generally does not
require collateral. The Company maintains a reserve for potential credit losses.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company primarily invests its excess cash in government backed and corporate debt securities that management believes to be of
high credit worthiness, which bear lower levels of relative credit risk. The Company relies on rating agencies to ascertain the
credit worthiness of its marketable securities and, where applicable, guarantees made by the Federal Deposit Insurance Company.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_847_ecustom--OtherthantemporaryImpairmentsPolicyTextBlock_zY4ZHdYN6Ubh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_862_zjTdgTpGTiS4"&gt;Other-than-Temporary
Impairments&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company conducts a review of its marketable debt securities on a quarterly basis for the presence of other-than-temporary impairment
(&#x201c;OTTI&#x201d;). The Company assesses whether OTTI is present when the fair value of a debt security is less than its amortized
cost basis at the balance sheet date. Under these circumstances OTTI is considered to have occurred (1) if the Company intends
to sell the security before recovery of its amortized cost basis; (2) if it is &#x201c;more likely than not&#x201d; the Company
will be required to sell the security before recovery of its amortized cost basis; or (3) the present value of expected cash flows
is not sufficient to recover the entire amortized cost basis.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"/&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"&gt;&lt;b&gt;NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company further estimates the amount of OTTI resulting from a decline in the creditworthiness of the issuer (credit-related OTTI)
and the amount of non credit-related OTTI. Non credit-related OTTI can be caused by such factors as market illiquidity. Credit-related
OTTI is recognized in earnings while non credit-related OTTI on securities not expected to be sold is recognized in other comprehensive
income (loss). The Company record a gain of approximately $&lt;span id="xdx_90E_ecustom--GainInReversalOfOtherthantemporaryImpairment_pn5n6_c20191229__20201226_z1vkCIbkIXcg" title="Gain in reversal of other-than-temporary impairment"&gt;0.2&lt;/span&gt; million in fiscal year 2020 from the reversal of an OTTI previously
recorded. The Company did not record any OTTI for the fiscal years 2020, 2019 and 2018.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_848_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zrZxyL22XxN2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_865_zPNYUWl00fae"&gt;Stock-Based
Compensation&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
fair value of nonvested restricted common stock awards is generally the quoted price of the Company&#x2019;s equity shares on the
date of grant. The nonvested restricted common stock awards require the employee to fulfill certain obligations, including remaining
employed by the Company for periods ranging from &lt;span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dtxL_c20191229__20201226__srt--RangeAxis__srt--MinimumMember_zwzHvjDT5gh5" title="Vesting period::XDX::P1Y"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0924"&gt;one&lt;/span&gt;&lt;/span&gt; to &lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dtxL_c20191229__20201226__srt--RangeAxis__srt--MaximumMember_zu9Ry5pggHF5" title="Vesting period::XDX::P5Y"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0926"&gt;five&lt;/span&gt;&lt;/span&gt; years (the vesting period) and in certain cases also require meeting
either performance criteria or market condition. The performance criteria primarily consist of the achievement of established
milestones. For nonvested restricted common stock awards which solely require the recipient to remain employed with the Company,
the stock compensation expense is amortized over the anticipated service period. For nonvested restricted common stock awards
which require the achievement of performance criteria, the Company reviews the probability of achieving the performance goals
on a periodic basis. If the Company determines that it is probable that the performance criteria will be achieved, the amount
of compensation cost derived for the performance goal is amortized over the service period. If the performance criteria are not
met, no compensation cost is recognized, and any previously recognized compensation cost is reversed. The Company recognizes compensation
costs on a straight-line basis over the requisite service period for time vested awards.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
value of restricted stock grants that vest based on market conditions is computed on the date of grant using the Monte Carlo model.
The fair value of stock option awards is estimated on the date of grant using the Black-Scholes-Merton option-pricing model. There
were &lt;span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pii_do_c20191229__20201226_z07Jd1q5bOUl" title="Stock options granted"&gt;&lt;span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pii_do_c20181230__20191228_zFppFx6ZOoF2" title="Stock options granted"&gt;&lt;span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pii_do_c20171231__20181229_zUPu9ueqfgR4" title="Stock options granted"&gt;no&lt;/span&gt;&lt;/span&gt;&lt;/span&gt; stock options granted in fiscal years 2020, 2019 or 2018.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_847_eus-gaap--ComprehensiveIncomePolicyPolicyTextBlock_zk8V7bXVAwP5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_867_z8SCmXOKRWHj"&gt;Comprehensive
Loss&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Comprehensive
loss is the total of net (loss) income and all other non-owner changes in equity including such items as unrealized holding (losses)
gains on marketable equity and debt securities classified as available-for-sale and foreign currency translation adjustments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_899_eus-gaap--ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock_zw1xRLEUNVLh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
components of accumulated other comprehensive income are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B3_zC4RjPDFbEo1" style="display: none"&gt;Schedule of Accumulated Other Comprehensive Income&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Cumulative Translation Adjustment&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Unrealized holding (loss) gain on marketable securities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Reclassifications of gain (loss) of marketable securities in net loss&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Accumulated Other Comprehensive Income&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 35%; text-align: justify"&gt;Balance as of December 30, 2017&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zuHiFgMaZwHk" style="width: 13%; text-align: right" title="Beginning balance"&gt;3,231,706&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_z5o0dN67boEa" style="width: 13%; text-align: right" title="Beginning balance"&gt;387,733&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_z7s5pI6OQofl" style="width: 13%; text-align: right" title="Beginning balance"&gt;(54,660&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229_zMjfTA2hZj9d" style="width: 13%; text-align: right" title="Beginning balance"&gt;3,564,779&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Changes during year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zqHL1bpwL9Uf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, before reclassifications"&gt;(1,794,768&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, before reclassifications"&gt;(264,949&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent_pp0p0_c20171231__20181229__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zOhqWa4QwS68" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, reclassifications"&gt;49,525&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent_c20171231__20181229_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year"&gt;(2,010,192&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Balance as of December 29, 2018&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zVGuP1GswVIa" style="text-align: right" title="Beginning balance"&gt;1,436,938&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_zt3PMp6QtLae" style="text-align: right" title="Beginning balance"&gt;122,784&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zznm061xnKX" style="text-align: right" title="Beginning balance"&gt;(5,135&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229_zz3twM4g2Dr2" style="text-align: right" title="Beginning balance"&gt;1,554,587&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Changes during year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20181230__20191228__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, before reclassifications"&gt;(206,580&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20181230__20191228__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, before reclassifications"&gt;446,533&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent_pp0p0_c20181230__20191228__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_znWsOeDOG5Ol" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, reclassifications"&gt;(37,356&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent_c20181230__20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year"&gt;202,597&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Balance as of December 28, 2019&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zdGXK24LB5t4" style="text-align: right" title="Beginning balance"&gt;1,230,358&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_zCGOConAkSNb" style="text-align: right" title="Beginning balance"&gt;569,317&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zSm86RrhfA8b" style="text-align: right" title="Beginning balance"&gt;(42,491&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226_zEJAGDSq6xLj" style="text-align: right" title="Beginning balance"&gt;1,757,184&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt"&gt;Changes during year&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Changes during year, before reclassifications"&gt;(67,852&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Changes during year, before reclassifications"&gt;(183,870&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent_pp0p0_c20191229__20201226__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zVbUHhiEeZ68" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Changes during year, reclassifications"&gt;(21,028&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent_c20191229__20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Changes during year"&gt;(272,750&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt"&gt;Balance as of December 26, 2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_z1O9mIH8qU1i" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending balance"&gt;1,162,506&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_zCGO3wxKXQy2" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending balance"&gt;385,447&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20191229__20201226__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_z0gafWnMdCCb" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending balance"&gt;(63,519&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20191229__20201226_zMbdw9YLkEUe" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending balance"&gt;1,484,434&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8A8_znqiOy7u26S3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84F_eus-gaap--GoodwillAndIntangibleAssetsPolicyTextBlock_zb1dRff0Fxb1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_86F_zr9Ug5bwiqA"&gt;Goodwill&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;We
account for goodwill in accordance with ASC Topic 350. Under ASC Topic 350, goodwill is considered to have an indefinite life,
and is carried at cost. Goodwill is not amortized, but is subject to an annual impairment test, as well as between annual tests
when events or circumstances indicate that the carrying value may not be recoverable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company&#x2019;s policy is to perform impairment tests of goodwill at its reporting unit level when applicable. The goodwill valuations
that are utilized to test these assets for impairment depend on a number of significant estimates and assumptions, including macroeconomic
conditions, overall growth rates, competitive activities, cost containment, Company business plans and the discount rate applied
to cash flows. As of December 26, 2020 and December 28, 2019, the ending balance of goodwill was &lt;span id="xdx_902_eus-gaap--Goodwill_iI_dxL_c20201226_z17NXozc8E5g" title="Goodwill::XDX::0"&gt;&lt;span id="xdx_903_eus-gaap--Goodwill_iI_dxL_c20191228_zRaoHLVkq2Wa" title="Goodwill::XDX::0"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0996"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0998"&gt;zero&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84F_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zzf6DjDuACCc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_868_z580L5pyIQHa"&gt;Impairment
of Long-Lived Assets&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company periodically reviews the carrying value of its long-lived assets to determine if facts and circumstances suggest that
they may be impaired or that the amortization or depreciation period may need to be changed. The carrying value of a long-lived
asset is considered impaired when the anticipated identifiable undiscounted cash flows from such asset are less than its carrying
value. For assets that are to be held and used, impairment is measured based upon the amount by which the carrying amount of the
asset exceeds its fair value.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84F_eus-gaap--LesseeLeasesPolicyTextBlock_z59HkGodQjg5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_865_zuqRAlm6Uf5g"&gt;Leases&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Effective
December 30, 2018 (the first day of fiscal year 2019), the Company adopted the requirements of the new lease standard Accounting
Standards Update (&#x201c;ASU&#x201d;) &lt;i&gt;2016-02, Leases (Topic 842)&lt;/i&gt; using the modified retrospective approach, applying the
new lease requirements at the beginning of fiscal year 2019. In addition, the Company elected the package of practical expedients
permitted under the transition guidance within the new standard, which, among other things, allows it to carry forward the historical
lease classification. The Company did not elect the practical expedient to use hindsight in determining the lease term and in
assessing impairment of right-of-use assets. The adoption of the standard resulted in the recognition of operating lease right-of-use
assets of $&lt;span id="xdx_904_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pn5n6_c20181231_zNnEGnYu5s63" title="Operating Lease Right-of-use Assets"&gt;3.7&lt;/span&gt; million and operating lease liabilities of $&lt;span id="xdx_901_eus-gaap--OperatingLeaseLiability_iI_pn5n6_c20181231_zVxTgQXfJMub" title="Operating Lease Liabilities"&gt;3.8&lt;/span&gt; million, of which $&lt;span id="xdx_90F_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pn5n6_c20181231_zw4QOGULGdL4" title="Lease liability current"&gt;1.0&lt;/span&gt; million was classified as current at the
beginning of fiscal year 2019. The standard had no material impact on the Company&#x2019;s results of operations or cash flows
and there was no cumulative impact on accumulated deficit as of December 30, 2018. In addition, new disclosures are provided to
enable readers to assess the amount, timing and uncertainty of cash flows arising from leases.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company determines if an arrangement is a lease or contains an embedded lease at inception. For lease arrangements with both lease
and non-lease components (e.g., common-area maintenance costs), the Company accounts for the non-lease components separately.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;All
of the Company&#x2019;s leases are operating leases. Operating lease right-of-use assets and operating lease liabilities are recognized
based on the present value of future lease payments over the lease term at the commencement date. The operating lease right-of-use
assets also includes any initial direct costs and any lease payments made at or before the commencement date and is reduced for
any unrestricted incentives received at or before the commencement date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;For
the majority of the Company&#x2019;s leases, the discount rate used to determine the present value of the lease payments is the
Company&#x2019;s incremental borrowing rate at the lease commencement date, as the implicit rate is not readily determinable. The
discount rate represents a risk-adjusted rate on a secured basis and is the rate at which the Company would borrow funds to satisfy
the scheduled lease liability payment streams commensurate with the lease term. For new or renewed leases starting in 2019, the
discount rate is determined using available data at lease commencement and based on the lease term including any reasonably certain
renewal periods.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Some
of the Company&#x2019;s leases include options to extend or terminate the lease. The Company includes these options in the recognition
of the Company&#x2019;s ROU assets and lease liabilities when it is reasonably certain that the Company will exercise the option.
In most cases, the Company has concluded that renewal and early termination options are not reasonably certain of being exercised
by the Company (and thus not included in our ROU asset and lease liability) unless there is an economic, financial or business
reason to do so. None of our leases include variable lease-related payments, such as escalation clauses based on the consumer
price index (&#x201c;CPI&#x201d;) rates or residual guarantees.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_846_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zLtJS8yglpU6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_860_zXGL9KuSPWLe"&gt;Recently
Issued Accounting Pronouncements&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;In
June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial
Instruments. The amendments in ASU 2016-13 will provide more decision-useful information about the expected credit losses on financial
instruments and other commitments to extend credit held by a reporting entity at each reporting date. The ASU is effective for
annual reporting periods beginning after December 15, 2019, including interim periods within that year. Following the release
of ASU 2019-10 in November 2019, the new effective date, as long as the Company remains a smaller reporting company, would be
annual reporting periods beginning after December 15, 2022. The Company is currently evaluating the impact, if any, the adoption
of ASU 2016-13 may have on its consolidated financial statements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;In
December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. The amendments
in ASU 2019-12 provide for simplified accounting to several income tax situations and removal of certain accounting exceptions.
The ASU is effective for annual reporting periods beginning after December 15, 2020, including interim periods within those periods.
The Company does not expect the impact of the adoption of ASU 2019-12 to be material to its consolidated financial statements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:SignificantAccountingPoliciesTextBlock>
    <KOPN:FiscalYearPolicyTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_845_ecustom--FiscalYearPolicyTextBlock_z26UU6JGuMQh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_868_zv8LW6weo1dl"&gt;Fiscal
Year&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company&#x2019;s fiscal year ends on the last Saturday in December. The fiscal years ended December 26, 2020, December 28, 2019,
and December 29, 2018 includes 52 weeks and are referred to as fiscal years 2020, 2019 and 2018, respectively, herein. Because
our fiscal year ends on the last Saturday of December every seven years we have a fiscal year with 53 weeks.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

</KOPN:FiscalYearPolicyTextBlock>
    <us-gaap:ConsolidationPolicyTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_848_eus-gaap--ConsolidationPolicyTextBlock_zxGp0CuACmE9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_86A_z7xVs86ZkA58"&gt;Principles
of Consolidation&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
consolidated financial statements include the accounts of the Kopin Corporation, its wholly owned subsidiaries and a majority
owned &lt;span id="xdx_90E_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_pii_dp_uPure_c20201226__srt--OwnershipAxis__custom--EMDTMember_zItRymWzYJ1k" title="Subsidary percentage"&gt;80%&lt;/span&gt; subsidiary, eMDT America Inc. (&#x201c;eMDT&#x201d;), located in California (collectively the Company). Net loss attributable
to noncontrolling interest in the Company&#x2019;s Consolidated Statement of Operations represents the portion of the results of
operations of which is allocated to the shareholders of the equity interests not owned by the Company. All intercompany transactions
and balances have been eliminated.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ConsolidationPolicyTextBlock>
    <us-gaap:MinorityInterestOwnershipPercentageByParent
      contextRef="AsOf2020-12-26_custom_EMDTMember"
      decimals="INF"
      unitRef="Pure">0.80</us-gaap:MinorityInterestOwnershipPercentageByParent>
    <us-gaap:RevenueFromContractWithCustomerPolicyTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_84E_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zqNGWl0dEGy7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_865_ztMcuqBoKZz8"&gt;Revenue
Recognition&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company adopted ASU No. &lt;i&gt;2014-09, Revenue from Contracts with Customers (Topic 606)&lt;/i&gt; effective December 31, 2017 and applied
the modified retrospective method. The Company recognized the cumulative effect of initially applying the new revenue standard
as an adjustment to the opening balance of accumulated deficit.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Substantially
all of our product revenues are either derived from the sales of components or subassemblies for use in defense applications or
industrial headset systems. We also have development contracts for the design, manufacture and or modification of products for
the U.S. government or prime contractors for the U.S. government and for customers that expects to sell into the industrial or
consumer markets. The Company&#x2019;s contracts with the U.S. government are typically subject to the Federal Acquisition Regulations
(&#x201c;FAR&#x201d;) and are priced based on estimated or actual costs of producing goods. The FAR provides guidance on the types
of costs that are allowable in establishing prices for goods provided under U.S. government contracts. The pricing for non-U.S.
government contracts is based on the specific negotiations with each customer.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Our
fixed-price contracts with the U.S. government or other customers may result in revenue recognized in excess of amounts currently
billed. We disclose the excess of revenues over amounts actually billed as Contract assets and unbilled receivables on the balance
sheet. Amounts billed and due from our customers are classified as Accounts receivable on the balance sheets. In some instances,
the U.S. government retains a small portion of the contract price until completion of the contract. The portion of the payments
retained until final contract settlement is not considered a significant financing component because the intent is to protect
the customer. For contracts with the U.S. government and some commercial customers, we typically receive interim payments either
as work progresses or by achieving certain milestones or based on a schedule in the contract. We recognize a liability for these
advance payments in excess of revenue recognized and present it as Contract liabilities and billings in excess of revenue earned
on the balance sheets. The advanced payment typically is not considered a significant financing component because it is used to
meet working capital demands that can be higher in the early stages of a contract and to protect us from the other party failing
to adequately complete some or all of its obligations under the contract. For industrial and consumer purchase orders, we typically
receive payments within 30 to 60 days of shipments of the product, although for some purchase orders, we may require an advanced
payment prior to shipment of the product.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"/&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;To
determine the proper revenue recognition method for contracts with the same customer, we evaluate whether two or more contracts
should be combined and accounted for as one single contract and whether the combined or single contract should be accounted for
as more than one performance obligation. For most of our development contracts and contracts with the U.S government, the customer
contracts with us to provide a significant service of integrating a set of components into a single unit. Hence, the entire contract
is accounted for as one performance obligation. Less frequently, however, we may promise to provide distinct goods or services
within a contract in which case we separate the contract into more than one performance obligation. If a contract is separated
into more than one performance obligation, we allocate the total transaction price to each performance obligation in an amount
based on the estimated relative standalone selling prices of the promised goods or services underlying each performance obligation.
In cases where we sell standard products, the observable standalone sales are used to determine the standalone selling price.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company recognizes revenue from a contract when it has approval and commitment from both parties, the rights of the parties are
identified, payment terms are identified, the contract has commercial substance and collectability of consideration is probable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;For
certain contracts with the U.S. government, the Company recognizes revenue over time as we perform because of continuous transfer
of control to the customer and the lack of an alternative use for the product. The continuous transfer of control to the customer
is supported by liability clauses in the contract that allow the U.S. government to unilaterally terminate the contract for convenience,
pay us for costs incurred plus a reasonable profit and take control of any work in process. For contracts with commercial customers,
while the contract may have a similar liability clause, our products historically have an alternative use and thus, revenue is
recognized at a point in time.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;In
situations where control transfers over time, revenue is recognized based on the extent of progress towards completion of the
performance obligation. We generally use the cost-to-cost approach to measure the extent of progress towards completion of the
performance obligation for our contracts because we believe it best depicts the transfer of assets to the customer. Under the
cost-to-cost measure approach, the extent of progress towards completion is measured based on the ratio of costs incurred to date
to the total estimated costs at completion of the performance obligation. Revenues are recorded proportionally as costs are incurred.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Accounting
for design, development and production contracts requires judgment relative to assessing risks, estimating contract revenues and
costs, and making assumptions for schedule and technical issues. Due to the size and nature of the work required to be performed
on many of our contracts, the estimation of total revenue and cost at completion is complicated and subject to many variables.
Contract costs include material, labor and subcontracting costs, as well as an allocation of indirect costs. We have to make assumptions
regarding the number of labor hours required to complete a task, the complexity of the work to be performed, the availability
and cost of materials, and performance by our subcontractors. For contract change orders, claims or similar items, we apply judgment
in estimating the amounts and assessing the potential for realization. These amounts are only included in contract value when
they can be reliably estimated and realization is considered probable. If our estimate of total contract costs or our determination
of whether the customer agrees that a milestone is achieved is incorrect, our revenue could be overstated or understated and the
profits or loss reported could be subject to adjustment.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;For
our commercial customers, the Company&#x2019;s revenue is recognized when obligations under the terms of a contract with our customer
is satisfied and the Company transfers control of the products or services, which is generally upon delivery to the customer.
Revenue is recorded as the amount of consideration we expect to receive in exchange for transferring goods or providing services.
Provisions for product returns and allowances are reductions in the transaction price and are recorded in the same period as the
related revenues. We analyze historical returns, current economic trends and changes in customer demand when evaluating the adequacy
of sales returns and other allowances. Certain product sales are made to distributors under agreements allowing for a limited
right of return on unsold products. Sales to distributors are primarily made for sales to the distributors&#x2019; customers and
not for stocking of inventory. Sales, value add and other taxes we collect concurrent with revenue-producing activities are excluded
from revenue.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"/&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"&gt;&lt;b&gt;NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
rights and benefits to the Company&#x2019;s intellectual property are conveyed to certain customers through technology license
agreements. These agreements may include other performance obligations including the sale of product to the customer. When the
license is distinct from other obligations in the agreement, the Company treats the license and other performance obligations
as separate performance obligations. Accordingly, the license is recognized at a point in time or over time based on the standalone
selling price. The sale of materials is recognized at a point in time, which occurs with the transfer of control of the Company&#x2019;s
products or services. In certain instances, the Company is entitled to sales-based royalties under license agreements. These sales-based
royalties are recognized when they are earned. Revenues from sales-based royalties under license agreements are shown under Research
and development and other revenues on the Company&#x2019;s Consolidated Statements of Operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span/&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89F_eus-gaap--ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_zVwKA5t1OLlg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;In
accordance with the new revenue standard requirements, the impact of adoption on the Company&#x2019;s consolidated statement of
operations for the fiscal year 2018 was as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8B1_zTBdRNQCqgnh" style="display: none"&gt;Schedule of Restated Consolidated Statement of Operations&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold"&gt;Statement of Operations&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;As Reported&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Balances Without Adoption of
    Topic 606&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Effect of Change Higher/(Lower)&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 49%; text-align: left"&gt;Net product revenues&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--ProductOrServiceAxis__custom--NetProductRevenuesMember_zj5hSprNnOzg" style="width: 13%; font-weight: bold; text-align: right" title="Revenues"&gt;19,211,115&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--BalancesWithoutAdoptionOfTopicSixZeroSixMember__srt--ProductOrServiceAxis__custom--NetProductRevenuesMember_zBKl2de3oJFa" style="width: 13%; font-weight: bold; text-align: right" title="Revenues"&gt;19,726,901&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--EffectOfChangeHigherLowerMember__srt--ProductOrServiceAxis__custom--NetProductRevenuesMember_zbNcPNoCm1L" style="width: 13%; font-weight: bold; text-align: right" title="Revenues"&gt;(515,786&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Research and development and other revenues&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--ProductOrServiceAxis__custom--ResearchAndDevelopmentAndOtherRevenuesMember_zXa3uDOLiaYj" style="font-weight: bold; text-align: right" title="Revenues"&gt;5,253,890&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--BalancesWithoutAdoptionOfTopicSixZeroSixMember__srt--ProductOrServiceAxis__custom--ResearchAndDevelopmentAndOtherRevenuesMember_zpEhXbppoXM" style="font-weight: bold; text-align: right" title="Revenues"&gt;5,600,066&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--EffectOfChangeHigherLowerMember__srt--ProductOrServiceAxis__custom--ResearchAndDevelopmentAndOtherRevenuesMember_zw2FZL6opwWb" style="font-weight: bold; text-align: right" title="Revenues"&gt;(346,176&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Cost of product revenues&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20171231__20181229_zqMZY01KoYXd" style="font-weight: bold; text-align: right" title="Cost of product revenues"&gt;15,831,441&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--BalancesWithoutAdoptionOfTopicSixZeroSixMember_zt1kbFzfI0Kk" style="font-weight: bold; text-align: right" title="Cost of product revenues"&gt;16,809,343&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--EffectOfChangeHigherLowerMember_z2ziMMsPQFqb" style="font-weight: bold; text-align: right" title="Cost of product revenues"&gt;(977,902&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Net loss attributable to Kopin Corporation&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--NetIncomeLoss_pp0p0_c20171231__20181229_zPQvCrlGwWag" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Net loss attributable to Kopin Corporation"&gt;(34,533,542&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--NetIncomeLoss_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--BalancesWithoutAdoptionOfTopicSixZeroSixMember_zpuWiS1tkHLc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Net loss attributable to Kopin Corporation"&gt;(34,649,482&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--NetIncomeLoss_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--EffectOfChangeHigherLowerMember_zSllyceScBBe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Net loss attributable to Kopin Corporation"&gt;115,940&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8AE_zR9LFbKkZPrf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;See
Note 15. Segments and Disaggregation of Revenue for additional information regarding the disaggregation of the Company&#x2019;s
revenue by major source.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 13.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:RevenueFromContractWithCustomerPolicyTextBlock>
    <us-gaap:ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_89F_eus-gaap--ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_zVwKA5t1OLlg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;In
accordance with the new revenue standard requirements, the impact of adoption on the Company&#x2019;s consolidated statement of
operations for the fiscal year 2018 was as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8B1_zTBdRNQCqgnh" style="display: none"&gt;Schedule of Restated Consolidated Statement of Operations&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold"&gt;Statement of Operations&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;As Reported&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Balances Without Adoption of
    Topic 606&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Effect of Change Higher/(Lower)&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 49%; text-align: left"&gt;Net product revenues&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--ProductOrServiceAxis__custom--NetProductRevenuesMember_zj5hSprNnOzg" style="width: 13%; font-weight: bold; text-align: right" title="Revenues"&gt;19,211,115&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--BalancesWithoutAdoptionOfTopicSixZeroSixMember__srt--ProductOrServiceAxis__custom--NetProductRevenuesMember_zBKl2de3oJFa" style="width: 13%; font-weight: bold; text-align: right" title="Revenues"&gt;19,726,901&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--EffectOfChangeHigherLowerMember__srt--ProductOrServiceAxis__custom--NetProductRevenuesMember_zbNcPNoCm1L" style="width: 13%; font-weight: bold; text-align: right" title="Revenues"&gt;(515,786&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Research and development and other revenues&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--ProductOrServiceAxis__custom--ResearchAndDevelopmentAndOtherRevenuesMember_zXa3uDOLiaYj" style="font-weight: bold; text-align: right" title="Revenues"&gt;5,253,890&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--BalancesWithoutAdoptionOfTopicSixZeroSixMember__srt--ProductOrServiceAxis__custom--ResearchAndDevelopmentAndOtherRevenuesMember_zpEhXbppoXM" style="font-weight: bold; text-align: right" title="Revenues"&gt;5,600,066&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--EffectOfChangeHigherLowerMember__srt--ProductOrServiceAxis__custom--ResearchAndDevelopmentAndOtherRevenuesMember_zw2FZL6opwWb" style="font-weight: bold; text-align: right" title="Revenues"&gt;(346,176&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Cost of product revenues&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20171231__20181229_zqMZY01KoYXd" style="font-weight: bold; text-align: right" title="Cost of product revenues"&gt;15,831,441&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--BalancesWithoutAdoptionOfTopicSixZeroSixMember_zt1kbFzfI0Kk" style="font-weight: bold; text-align: right" title="Cost of product revenues"&gt;16,809,343&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--EffectOfChangeHigherLowerMember_z2ziMMsPQFqb" style="font-weight: bold; text-align: right" title="Cost of product revenues"&gt;(977,902&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Net loss attributable to Kopin Corporation&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--NetIncomeLoss_pp0p0_c20171231__20181229_zPQvCrlGwWag" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Net loss attributable to Kopin Corporation"&gt;(34,533,542&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--NetIncomeLoss_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--BalancesWithoutAdoptionOfTopicSixZeroSixMember_zpuWiS1tkHLc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Net loss attributable to Kopin Corporation"&gt;(34,649,482&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--NetIncomeLoss_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--EffectOfChangeHigherLowerMember_zSllyceScBBe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Net loss attributable to Kopin Corporation"&gt;115,940&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock>
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      contextRef="From2017-12-312018-12-29_custom_ResearchAndDevelopmentAndOtherRevenuesMember"
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      contextRef="From2017-12-312018-12-29_custom_EffectOfChangeHigherLowerMember_custom_ResearchAndDevelopmentAndOtherRevenuesMember"
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      contextRef="From2017-12-312018-12-29_custom_BalancesWithoutAdoptionOfTopicSixZeroSixMember"
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    <KOPN:ContractAssetsPolicyTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_84A_ecustom--ContractAssetsPolicyTextBlock_zksp78IJYJDc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 13.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_866_z1LCmYMxcRFe"&gt;Contract
Assets&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Contract
assets include unbilled amounts typically resulting from sales under contracts when the cost-to-cost method of revenue recognition
is utilized and revenue recognized from customer arrangements, including licensing, exceeds the amount billed to the customer,
and right to payment is not just subject to the passage of time. Amounts may not exceed their net realizable value. Contract assets
are generally classified as current. The Company classifies the noncurrent portion of contract assets under other assets in its
condensed consolidated balance sheets.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</KOPN:ContractAssetsPolicyTextBlock>
    <KOPN:ContractLiabilitiesPolicyTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_844_ecustom--ContractLiabilitiesPolicyTextBlock_z8zZZm3JM3Zi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 13.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_863_zgfK0VUtX0g6"&gt;Contract
Liabilities&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Contract
liabilities consist of advance payments and billings in excess of revenue recognized for the contract.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</KOPN:ContractLiabilitiesPolicyTextBlock>
    <KOPN:PerformanceObligationsPolicyTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_842_ecustom--PerformanceObligationsPolicyTextBlock_zMtZBru6AvC6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 13.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_868_zmaGzOzpSVG9"&gt;Performance
Obligations&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89F_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock_zSsAXmQdMn96" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company&#x2019;s revenue recognition related to performance obligations that were satisfied at a point in time and over time were
as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8BC_zs5Q3epcG3Fc" style="display: none"&gt;Schedule of Satisfaction of Performance Obligations&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;Fiscal year ended&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;2020&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2018&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 49%; text-align: left"&gt;Point in time&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20191229__20201226__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zpKg6I0O6I3g" style="width: 13%; font-weight: bold; text-align: right" title="Revenue percentage from products and services transferred customers"&gt;34&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20181230__20191228__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zVutMX2acbw3" style="width: 13%; text-align: right" title="Revenue percentage from products and services transferred customers"&gt;64&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20171231__20181229__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_z5xed9E5aR8i" style="width: 13%; text-align: right" title="Revenue percentage from products and services transferred customers"&gt;60&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Over time&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20191229__20201226__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_z9ktEAVZZpU9" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Revenue percentage from products and services transferred customers"&gt;66&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20181230__20191228__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zyalvgpFpUo2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenue percentage from products and services transferred customers"&gt;36&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20171231__20181229__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_z1PJH3C2K0z5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenue percentage from products and services transferred customers"&gt;40&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8AC_zUQh0E2h1OAe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
value of remaining performance obligations represents the transaction price of orders for which work has not been performed and
excludes unexercised contract options and potential orders under ordering-type contracts (e.g., indefinite-delivery, indefinite-quantity
(&#x201c;IDIQ&#x201d;)). As of December 26, 2020, the aggregate amount of the transaction price allocated to remaining performance
obligations was $&lt;span id="xdx_90C_eus-gaap--RevenueRemainingPerformanceObligation_iI_pn5n6_c20201226_zjUk9PKpJYnf" title="Remaining performance obligations"&gt;25.5&lt;/span&gt; million, which the Company expects to recognize revenue over the next 12 months. The remaining performance
obligations represent amounts to be earned under government contracts, which are subject to cancellation.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"/&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"&gt;&lt;b&gt;NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

</KOPN:PerformanceObligationsPolicyTextBlock>
    <us-gaap:RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_89F_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock_zSsAXmQdMn96" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company&#x2019;s revenue recognition related to performance obligations that were satisfied at a point in time and over time were
as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8BC_zs5Q3epcG3Fc" style="display: none"&gt;Schedule of Satisfaction of Performance Obligations&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;Fiscal year ended&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;2020&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2018&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 49%; text-align: left"&gt;Point in time&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20191229__20201226__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zpKg6I0O6I3g" style="width: 13%; font-weight: bold; text-align: right" title="Revenue percentage from products and services transferred customers"&gt;34&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20181230__20191228__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zVutMX2acbw3" style="width: 13%; text-align: right" title="Revenue percentage from products and services transferred customers"&gt;64&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20171231__20181229__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_z5xed9E5aR8i" style="width: 13%; text-align: right" title="Revenue percentage from products and services transferred customers"&gt;60&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Over time&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20191229__20201226__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_z9ktEAVZZpU9" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Revenue percentage from products and services transferred customers"&gt;66&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20181230__20191228__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zyalvgpFpUo2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenue percentage from products and services transferred customers"&gt;36&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20171231__20181229__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_z1PJH3C2K0z5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenue percentage from products and services transferred customers"&gt;40&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock>
    <KOPN:RevenuePercentagefromProductsandServicesTransferredCustomers
      contextRef="From2019-12-292020-12-26_us-gaap_TransferredAtPointInTimeMember"
      decimals="INF"
      unitRef="Pure">0.34</KOPN:RevenuePercentagefromProductsandServicesTransferredCustomers>
    <KOPN:RevenuePercentagefromProductsandServicesTransferredCustomers
      contextRef="From2018-12-302019-12-28_us-gaap_TransferredAtPointInTimeMember"
      decimals="INF"
      unitRef="Pure">0.64</KOPN:RevenuePercentagefromProductsandServicesTransferredCustomers>
    <KOPN:RevenuePercentagefromProductsandServicesTransferredCustomers
      contextRef="From2017-12-312018-12-29_us-gaap_TransferredAtPointInTimeMember"
      decimals="INF"
      unitRef="Pure">0.60</KOPN:RevenuePercentagefromProductsandServicesTransferredCustomers>
    <KOPN:RevenuePercentagefromProductsandServicesTransferredCustomers
      contextRef="From2019-12-292020-12-26_us-gaap_TransferredOverTimeMember"
      decimals="INF"
      unitRef="Pure">0.66</KOPN:RevenuePercentagefromProductsandServicesTransferredCustomers>
    <KOPN:RevenuePercentagefromProductsandServicesTransferredCustomers
      contextRef="From2018-12-302019-12-28_us-gaap_TransferredOverTimeMember"
      decimals="INF"
      unitRef="Pure">0.36</KOPN:RevenuePercentagefromProductsandServicesTransferredCustomers>
    <KOPN:RevenuePercentagefromProductsandServicesTransferredCustomers
      contextRef="From2017-12-312018-12-29_us-gaap_TransferredOverTimeMember"
      decimals="INF"
      unitRef="Pure">0.40</KOPN:RevenuePercentagefromProductsandServicesTransferredCustomers>
    <us-gaap:RevenueRemainingPerformanceObligation contextRef="AsOf2020-12-26" decimals="-5" unitRef="USD">25500000</us-gaap:RevenueRemainingPerformanceObligation>
    <us-gaap:ResearchAndDevelopmentExpensePolicy contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_848_eus-gaap--ResearchAndDevelopmentExpensePolicy_zjQcP9Rif05b" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_86E_zf1CEmPn3sK"&gt;Research
and Development Costs&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Research
and development expenses are incurred in support of internal display product development programs or programs funded by agencies
or prime contractors of the U.S. government and commercial partners. Research and development costs include staffing, purchases
of materials and laboratory supplies, circuit design costs, fabrication and packaging of experimental display products, and overhead,
and are expensed immediately.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ResearchAndDevelopmentExpensePolicy>
    <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_847_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zSv6tnfHVbk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_864_zkv2fraXi3w6"&gt;Cash
and Cash Equivalents&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company considers all highly liquid, short-term debt instruments with original maturities of three months or less to be cash equivalents.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
    <us-gaap:MarketableSecuritiesPolicy contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_848_eus-gaap--MarketableSecuritiesPolicy_zgKu755IaFi2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_861_z3Hl5rXavUW6"&gt;Marketable
Debt Securities&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Marketable
debt securities consist primarily of commercial paper, medium-term corporate notes, and U.S. government and agency backed securities.
The Company classifies these marketable debt securities as available-for-sale at fair value in &#x201c;Marketable debt securities,
at fair value&#x201d;. The Company records the amortization of premium and accretion of discounts on marketable debt securities
in the results of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company uses the specific identification method as a basis for determining cost and calculating realized gains and losses with
respect to marketable debt securities. The gross gains and losses realized related to sales and maturities of marketable debt
securities were not material during the fiscal years ended 2020, 2019 and 2018.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:MarketableSecuritiesPolicy>
    <us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_848_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zptCLsyWxdy4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_866_zk7MyzbiWW8k"&gt;Fair
Value of Financial Instruments&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Financial
instruments consist of marketable debt securities, accounts receivable and certain current liabilities. These assets (excluding
marketable securities which are recorded at fair value) and liabilities are carried at cost, which approximates fair value.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:FairValueOfFinancialInstrumentsPolicy>
    <us-gaap:InventoryPolicyTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_844_eus-gaap--InventoryPolicyTextBlock_zrHsjaYleoI8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_861_z9vxhYm8CPX4"&gt;Inventory&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Inventories
are stated at standard cost adjusted to approximate the lower of cost (first-in, first-out method) or net realizable value. The
Company adjusts inventory carrying value for the estimated difference between the cost of inventory and the estimated net realizable
value based upon assumptions about future demand and market conditions. The Company fully reserves for inventories and non-cancellable
purchase orders for inventory deemed obsolete. The Company performs periodic reviews of inventory items to identify excess inventories
on hand by comparing on-hand balances to anticipated usage using recent historical activity as well as anticipated or forecasted
demand. If estimates of customer demand diminish further or market conditions become less favorable than those projected by the
Company, additional inventory adjustments may be required. Inventory write-downs are inherently difficult to assess and dependent
on market conditions. At the point of a loss recognition, a new, lower cost basis for that inventory is established, and subsequent
changes in facts and circumstances do not result in the restoration or increase in that newly established basis.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span/&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89E_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zOPY90210mpj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Inventory
consists of the following at December 26, 2020 and December 28, 2019:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8B8_zrBem5kGE1o9" style="display: none"&gt;Schedule of Inventory&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20201226_z6rziXWENFmi" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20191228_z7beCa8CKqTk" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40E_eus-gaap--InventoryRawMaterials_iI_pp0p0_maINz5PK_zJqULGYT3h8i" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Raw materials&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; font-weight: bold; text-align: right"&gt;3,609,710&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;2,630,156&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_406_eus-gaap--InventoryWorkInProcess_iI_pp0p0_maINz5PK_zHMlEHlsO2R1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Work-in-process&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;565,986&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;711,475&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_408_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maINz5PK_zwFxiiDW3wzi" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Finished goods&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;280,060&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;427,065&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_403_eus-gaap--InventoryNet_iTI_pp0p0_mtINz5PK_zWg0FGEKvuR4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;4,455,756&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;3,768,696&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8A4_zMNpYKpA2ft2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"/&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:InventoryPolicyTextBlock>
    <us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_89E_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zOPY90210mpj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Inventory
consists of the following at December 26, 2020 and December 28, 2019:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8B8_zrBem5kGE1o9" style="display: none"&gt;Schedule of Inventory&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20201226_z6rziXWENFmi" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20191228_z7beCa8CKqTk" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40E_eus-gaap--InventoryRawMaterials_iI_pp0p0_maINz5PK_zJqULGYT3h8i" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Raw materials&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; font-weight: bold; text-align: right"&gt;3,609,710&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;2,630,156&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_406_eus-gaap--InventoryWorkInProcess_iI_pp0p0_maINz5PK_zHMlEHlsO2R1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Work-in-process&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;565,986&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;711,475&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_408_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maINz5PK_zwFxiiDW3wzi" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Finished goods&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;280,060&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;427,065&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_403_eus-gaap--InventoryNet_iTI_pp0p0_mtINz5PK_zWg0FGEKvuR4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif"&gt;Total&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;4,455,756&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;3,768,696&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>
    <us-gaap:InventoryRawMaterials contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">3609710</us-gaap:InventoryRawMaterials>
    <us-gaap:InventoryRawMaterials contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">2630156</us-gaap:InventoryRawMaterials>
    <us-gaap:InventoryWorkInProcess contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">565986</us-gaap:InventoryWorkInProcess>
    <us-gaap:InventoryWorkInProcess contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">711475</us-gaap:InventoryWorkInProcess>
    <us-gaap:InventoryFinishedGoods contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">280060</us-gaap:InventoryFinishedGoods>
    <us-gaap:InventoryFinishedGoods contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">427065</us-gaap:InventoryFinishedGoods>
    <us-gaap:InventoryNet contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">4455756</us-gaap:InventoryNet>
    <us-gaap:InventoryNet contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">3768696</us-gaap:InventoryNet>
    <us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_842_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zzxbVPKqBIze" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_86D_zMN0uE56ge67"&gt;Property,
Plant and Equipment&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Property,
plant and equipment are recorded at cost. Depreciation and amortization are provided using the straight-line method over the estimated
useful lives of the assets, generally &lt;span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20191229__20201226__srt--RangeAxis__srt--MinimumMember_zBszzgqtcNei" title="Property, plant and equipment estimated lives"&gt;3&lt;/span&gt; to &lt;span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20191229__20201226__srt--RangeAxis__srt--MaximumMember_zToC8WE101Xf" title="Property, plant and equipment estimated lives"&gt;10&lt;/span&gt; years. Leasehold improvements and leased equipment are amortized over the shorter
of the term of the lease or the useful life of the improvement or equipment. As discussed below, obligations for asset retirement
are accrued at the time property, plant and equipment is initially purchased or as such obligations are generated from use.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="From2019-12-292020-12-26_srt_MinimumMember">P3Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="From2019-12-292020-12-26_srt_MaximumMember">P10Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <KOPN:RecognitionAndMeasurementOfFinancialAssetsAndLiabilitiesPolicyTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_84C_ecustom--RecognitionAndMeasurementOfFinancialAssetsAndLiabilitiesPolicyTextBlock_zyMBL08vcWv3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_864_zbY3bZKZXKw1"&gt;Recognition
and Measurement of Financial Assets and Liabilities&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;We
periodically make equity investments in private companies, accounted for as an equity investment, whose values are difficult to
determine. The Company uses the measurement alternative for equity investments without readily determinable fair values which
is often referred to as cost method investments. When assessing investments in private companies for impairment, we consider such
factors as, among other things, the share price from the investee&#x2019;s latest financing round, the performance of the investee
in relation to its own operating targets and its business plan, the investee&#x2019;s revenue and cost trends, the liquidity and
cash position, including its cash burn rate and market acceptance of the investee&#x2019;s products and services. Because these
are private companies which we do not control we may not be able to obtain all of the information we would want in order to make
a complete assessment of the investment on a timely basis. Accordingly, our estimates may be revised if other information becomes
available at a later date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

</KOPN:RecognitionAndMeasurementOfFinancialAssetsAndLiabilitiesPolicyTextBlock>
    <us-gaap:StandardProductWarrantyPolicy contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_845_eus-gaap--StandardProductWarrantyPolicy_z2Dao9jxeTLj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_86C_zmlMydcVcx76"&gt;Product
Warranty&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company generally sells products with a limited warranty of product quality and a limited indemnification of customers against
intellectual property infringement claims related to the Company&#x2019;s products. The Company accrues for known warranty and
indemnification issues if a loss is probable and can be reasonably estimated and accrues for estimated incurred but unidentified
issues based on historical activity. Accrued warranty costs and warranty claims are not material in the periods presented.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:StandardProductWarrantyPolicy>
    <us-gaap:ExtendedProductWarrantyPolicy contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_849_eus-gaap--ExtendedProductWarrantyPolicy_ziIg68HD7rwf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_86A_z7R5D5BZbRp7"&gt;Extended
Warranties&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company recognizes revenue from an extended warranty on the straight-line method over the life of the extended warranty, which
is typically 12 to 18 months beyond the standard 12 month warranty. The Company classifies the current portion of extended warranties
under contract liabilities and billings in excess of revenue earned and the noncurrent portion of extended warranties under contract
liabilities, noncurrent in its consolidated balance sheets. The Company currently has approximately less than $&lt;span id="xdx_90A_eus-gaap--ContractWithCustomerLiability_iI_c20201226__srt--RangeAxis__srt--MaximumMember_zNXT7RbeHnW5" title="Contract liabilities"&gt;10,000&lt;/span&gt; of contract
liabilities related to extended warranties at December 26, 2020.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ExtendedProductWarrantyPolicy>
    <us-gaap:ContractWithCustomerLiability
      contextRef="AsOf2020-12-26_srt_MaximumMember"
      decimals="0"
      unitRef="USD">10000</us-gaap:ContractWithCustomerLiability>
    <us-gaap:AssetRetirementObligationsPolicy contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_848_eus-gaap--AssetRetirementObligationsPolicy_zRncYOi8JRH7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_861_zwd7edbhOdzb"&gt;Asset
Retirement Obligations&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89E_eus-gaap--ScheduleOfAssetRetirementObligationsTableTextBlock_zPgfjUHbGbSe" style="font: normal 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company recorded asset retirement obligations (&#x201c;ARO&#x201d;) liabilities of $&lt;span id="xdx_90F_ecustom--AssetRetirementObligations_iI_c20201226_zJzzOUgFpKb3" title="Asset retirement obligation"&gt;&lt;span id="xdx_90F_ecustom--AssetRetirementObligations_iI_c20191228_zf1nirULdEuc" title="Asset retirement obligation"&gt;0.3&lt;/span&gt;&lt;/span&gt; million at December 26, 2020 and December
28, 2019. This represents the legal obligations associated with retirement of the Company&#x2019;s assets when the timing and/or
method of settling the obligation are conditional on a future event that may or may not be within the control of the Company.
Changes in ARO liabilities for fiscal years 2020 and 2019 are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BE_zX8Qp8RPWPVl" style="display: none"&gt;Schedule of Changes in Asset Retirement Obligations&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20191229__20201226_zACHeC8Th0Ie" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;2020&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20181230__20191228_z167MZ7mC3S1" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_409_eus-gaap--AssetRetirementObligation_iS_pp0p0_zDfB4MeQ3g4e" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; width: 60%"&gt;Beginning balance&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; font-weight: bold; text-align: right"&gt;261,883&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;254,098&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_405_eus-gaap--AssetRetirementObligationPeriodIncreaseDecrease_zwgY4HAHLvt6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Exchange rate change&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;9,457&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;7,785&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_408_eus-gaap--AssetRetirementObligation_iE_pp0p0_zkxKjjecwEP6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Ending balance&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;271,340&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;261,883&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8AB_zI743Kkwkr6b" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i/&gt;&lt;/span&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:AssetRetirementObligationsPolicy>
    <us-gaap:ScheduleOfAssetRetirementObligationsTableTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_89E_eus-gaap--ScheduleOfAssetRetirementObligationsTableTextBlock_zPgfjUHbGbSe" style="font: normal 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company recorded asset retirement obligations (&#x201c;ARO&#x201d;) liabilities of $&lt;span id="xdx_90F_ecustom--AssetRetirementObligations_iI_c20201226_zJzzOUgFpKb3" title="Asset retirement obligation"&gt;&lt;span id="xdx_90F_ecustom--AssetRetirementObligations_iI_c20191228_zf1nirULdEuc" title="Asset retirement obligation"&gt;0.3&lt;/span&gt;&lt;/span&gt; million at December 26, 2020 and December
28, 2019. This represents the legal obligations associated with retirement of the Company&#x2019;s assets when the timing and/or
method of settling the obligation are conditional on a future event that may or may not be within the control of the Company.
Changes in ARO liabilities for fiscal years 2020 and 2019 are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BE_zX8Qp8RPWPVl" style="display: none"&gt;Schedule of Changes in Asset Retirement Obligations&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20191229__20201226_zACHeC8Th0Ie" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;2020&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20181230__20191228_z167MZ7mC3S1" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_409_eus-gaap--AssetRetirementObligation_iS_pp0p0_zDfB4MeQ3g4e" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; width: 60%"&gt;Beginning balance&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; font-weight: bold; text-align: right"&gt;261,883&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;254,098&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_405_eus-gaap--AssetRetirementObligationPeriodIncreaseDecrease_zwgY4HAHLvt6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Exchange rate change&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;9,457&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;7,785&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_408_eus-gaap--AssetRetirementObligation_iE_pp0p0_zkxKjjecwEP6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Ending balance&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;271,340&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;261,883&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:ScheduleOfAssetRetirementObligationsTableTextBlock>
    <us-gaap:AssetRetirementObligation contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">261883</us-gaap:AssetRetirementObligation>
    <us-gaap:AssetRetirementObligation contextRef="AsOf2018-12-29" decimals="0" unitRef="USD">254098</us-gaap:AssetRetirementObligation>
    <us-gaap:AssetRetirementObligationPeriodIncreaseDecrease
      contextRef="From2019-12-29to2020-12-26"
      decimals="0"
      unitRef="USD">9457</us-gaap:AssetRetirementObligationPeriodIncreaseDecrease>
    <us-gaap:AssetRetirementObligationPeriodIncreaseDecrease
      contextRef="From2018-12-302019-12-28"
      decimals="0"
      unitRef="USD">7785</us-gaap:AssetRetirementObligationPeriodIncreaseDecrease>
    <us-gaap:AssetRetirementObligation contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">271340</us-gaap:AssetRetirementObligation>
    <us-gaap:AssetRetirementObligation contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">261883</us-gaap:AssetRetirementObligation>
    <us-gaap:IncomeTaxPolicyTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_84D_eus-gaap--IncomeTaxPolicyTextBlock_z43QlA76vtk9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_86B_zUdFIrleU1Lj"&gt;Income
Taxes&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
consolidated financial statements reflect provisions for federal, state, local and foreign income taxes. The Company recognizes
deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement
carrying amounts of existing assets and liabilities and their respective tax basis, as well as operating loss and tax credit carryforwards.
The Company measures deferred tax assets and liabilities using enacted tax rates expected to apply to taxable income in the years
in which those temporary differences and carryforwards are expected to be recovered or settled. The effect on deferred tax assets
and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company provides
valuation allowances if, based on the weight of available evidence, it is more likely than not that some or all of the deferred
tax assets will not be realized.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
2017 Act imposes a U.S. tax on global intangible low taxed income (&#x201c;GILTI&#x201d;) that is earned by certain foreign affiliates
owned by a U.S. shareholder. The Company has made a policy election to treat future taxes related to GILTI as a current period
expense in the reporting period in which the tax is incurred.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:IncomeTaxPolicyTextBlock>
    <us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_84A_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zRYtAIhTQGUd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_863_zJM2SNDMpVja"&gt;Foreign
Currency&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Assets
and liabilities of non-U.S. operations where the functional currency is other than the U.S. dollar are translated from the functional
currency into U.S. dollars at year end exchange rates, and revenues and expenses are translated at average rates prevailing during
the year. Resulting translation adjustments are accumulated as part of accumulated other comprehensive income. Transaction gains
or losses are recognized in income or loss in the period in which they occur.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock>
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Loss Per Share&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Basic
net loss per share is computed using the weighted-average number of shares of common stock outstanding during the period less
any unvested restricted shares. Diluted net loss per share is calculated using weighted-average shares outstanding and contingently
issuable shares, less weighted-average shares reacquired during the period. The net outstanding shares are adjusted for the dilutive
effect of shares issuable upon the assumed conversion of the Company&#x2019;s common stock equivalents, which consist of outstanding
stock options and unvested restricted stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_890_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zCn5PYKeuy3a" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
following were not included in weighted-average common shares outstanding-diluted because they are anti-dilutive:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BF_zDcbMt9KFdF4" style="display: none"&gt;Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49D_20191229__20201226_znrlBHDbYbkk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20181230__20191228_z4DYSphqpPV6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20171231__20181229_zGJoXt9HP4d4" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2018&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pii_zYxJ3hItufg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 49%; text-align: justify; padding-bottom: 1.5pt"&gt;Nonvested restricted common stock&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 13%; font-weight: bold; text-align: right"&gt;3,051,874&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 13%; text-align: right"&gt;1,863,124&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 13%; text-align: right"&gt;2,213,249&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8AA_zUGH1eJjXA6b" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:EarningsPerSharePolicyTextBlock>
    <us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_890_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zCn5PYKeuy3a" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
following were not included in weighted-average common shares outstanding-diluted because they are anti-dilutive:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BF_zDcbMt9KFdF4" style="display: none"&gt;Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49D_20191229__20201226_znrlBHDbYbkk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20181230__20191228_z4DYSphqpPV6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20171231__20181229_zGJoXt9HP4d4" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2018&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pii_zYxJ3hItufg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 49%; text-align: justify; padding-bottom: 1.5pt"&gt;Nonvested restricted common stock&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 13%; font-weight: bold; text-align: right"&gt;3,051,874&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 13%; text-align: right"&gt;1,863,124&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 13%; text-align: right"&gt;2,213,249&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock>
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      contextRef="From2019-12-29to2020-12-26"
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      unitRef="Shares">3051874</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2018-12-302019-12-28"
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      unitRef="Shares">1863124</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
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      contextRef="From2017-12-312018-12-29"
      decimals="INF"
      unitRef="Shares">2213249</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:ConcentrationRiskCreditRisk contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_845_eus-gaap--ConcentrationRiskCreditRisk_zLxicWozJ8vi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_86C_zhqFMy8do0Sd"&gt;Concentration
of Credit Risk&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Financial
instruments that potentially subject the Company to concentration of credit risk other than marketable securities consist principally
of trade accounts receivable. Trade receivables are primarily derived from sales to manufacturers of consumer electronic devices
and wireless components or defense applications. The Company sells its products to customers worldwide and generally does not
require collateral. The Company maintains a reserve for potential credit losses.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company primarily invests its excess cash in government backed and corporate debt securities that management believes to be of
high credit worthiness, which bear lower levels of relative credit risk. The Company relies on rating agencies to ascertain the
credit worthiness of its marketable securities and, where applicable, guarantees made by the Federal Deposit Insurance Company.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ConcentrationRiskCreditRisk>
    <KOPN:OtherthantemporaryImpairmentsPolicyTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_847_ecustom--OtherthantemporaryImpairmentsPolicyTextBlock_zY4ZHdYN6Ubh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_862_zjTdgTpGTiS4"&gt;Other-than-Temporary
Impairments&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company conducts a review of its marketable debt securities on a quarterly basis for the presence of other-than-temporary impairment
(&#x201c;OTTI&#x201d;). The Company assesses whether OTTI is present when the fair value of a debt security is less than its amortized
cost basis at the balance sheet date. Under these circumstances OTTI is considered to have occurred (1) if the Company intends
to sell the security before recovery of its amortized cost basis; (2) if it is &#x201c;more likely than not&#x201d; the Company
will be required to sell the security before recovery of its amortized cost basis; or (3) the present value of expected cash flows
is not sufficient to recover the entire amortized cost basis.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"/&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"&gt;&lt;b&gt;NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company further estimates the amount of OTTI resulting from a decline in the creditworthiness of the issuer (credit-related OTTI)
and the amount of non credit-related OTTI. Non credit-related OTTI can be caused by such factors as market illiquidity. Credit-related
OTTI is recognized in earnings while non credit-related OTTI on securities not expected to be sold is recognized in other comprehensive
income (loss). The Company record a gain of approximately $&lt;span id="xdx_90E_ecustom--GainInReversalOfOtherthantemporaryImpairment_pn5n6_c20191229__20201226_z1vkCIbkIXcg" title="Gain in reversal of other-than-temporary impairment"&gt;0.2&lt;/span&gt; million in fiscal year 2020 from the reversal of an OTTI previously
recorded. The Company did not record any OTTI for the fiscal years 2020, 2019 and 2018.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

</KOPN:OtherthantemporaryImpairmentsPolicyTextBlock>
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Compensation&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
fair value of nonvested restricted common stock awards is generally the quoted price of the Company&#x2019;s equity shares on the
date of grant. The nonvested restricted common stock awards require the employee to fulfill certain obligations, including remaining
employed by the Company for periods ranging from &lt;span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dtxL_c20191229__20201226__srt--RangeAxis__srt--MinimumMember_zwzHvjDT5gh5" title="Vesting period::XDX::P1Y"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0924"&gt;one&lt;/span&gt;&lt;/span&gt; to &lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dtxL_c20191229__20201226__srt--RangeAxis__srt--MaximumMember_zu9Ry5pggHF5" title="Vesting period::XDX::P5Y"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0926"&gt;five&lt;/span&gt;&lt;/span&gt; years (the vesting period) and in certain cases also require meeting
either performance criteria or market condition. The performance criteria primarily consist of the achievement of established
milestones. For nonvested restricted common stock awards which solely require the recipient to remain employed with the Company,
the stock compensation expense is amortized over the anticipated service period. For nonvested restricted common stock awards
which require the achievement of performance criteria, the Company reviews the probability of achieving the performance goals
on a periodic basis. If the Company determines that it is probable that the performance criteria will be achieved, the amount
of compensation cost derived for the performance goal is amortized over the service period. If the performance criteria are not
met, no compensation cost is recognized, and any previously recognized compensation cost is reversed. The Company recognizes compensation
costs on a straight-line basis over the requisite service period for time vested awards.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
value of restricted stock grants that vest based on market conditions is computed on the date of grant using the Monte Carlo model.
The fair value of stock option awards is estimated on the date of grant using the Black-Scholes-Merton option-pricing model. There
were &lt;span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pii_do_c20191229__20201226_z07Jd1q5bOUl" title="Stock options granted"&gt;&lt;span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pii_do_c20181230__20191228_zFppFx6ZOoF2" title="Stock options granted"&gt;&lt;span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pii_do_c20171231__20181229_zUPu9ueqfgR4" title="Stock options granted"&gt;no&lt;/span&gt;&lt;/span&gt;&lt;/span&gt; stock options granted in fiscal years 2020, 2019 or 2018.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

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Loss&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Comprehensive
loss is the total of net (loss) income and all other non-owner changes in equity including such items as unrealized holding (losses)
gains on marketable equity and debt securities classified as available-for-sale and foreign currency translation adjustments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_899_eus-gaap--ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock_zw1xRLEUNVLh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
components of accumulated other comprehensive income are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B3_zC4RjPDFbEo1" style="display: none"&gt;Schedule of Accumulated Other Comprehensive Income&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Cumulative Translation Adjustment&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Unrealized holding (loss) gain on marketable securities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Reclassifications of gain (loss) of marketable securities in net loss&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Accumulated Other Comprehensive Income&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 35%; text-align: justify"&gt;Balance as of December 30, 2017&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zuHiFgMaZwHk" style="width: 13%; text-align: right" title="Beginning balance"&gt;3,231,706&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_z5o0dN67boEa" style="width: 13%; text-align: right" title="Beginning balance"&gt;387,733&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_z7s5pI6OQofl" style="width: 13%; text-align: right" title="Beginning balance"&gt;(54,660&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229_zMjfTA2hZj9d" style="width: 13%; text-align: right" title="Beginning balance"&gt;3,564,779&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Changes during year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zqHL1bpwL9Uf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, before reclassifications"&gt;(1,794,768&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, before reclassifications"&gt;(264,949&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent_pp0p0_c20171231__20181229__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zOhqWa4QwS68" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, reclassifications"&gt;49,525&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent_c20171231__20181229_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year"&gt;(2,010,192&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Balance as of December 29, 2018&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zVGuP1GswVIa" style="text-align: right" title="Beginning balance"&gt;1,436,938&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_zt3PMp6QtLae" style="text-align: right" title="Beginning balance"&gt;122,784&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zznm061xnKX" style="text-align: right" title="Beginning balance"&gt;(5,135&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229_zz3twM4g2Dr2" style="text-align: right" title="Beginning balance"&gt;1,554,587&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Changes during year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20181230__20191228__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, before reclassifications"&gt;(206,580&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20181230__20191228__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, before reclassifications"&gt;446,533&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent_pp0p0_c20181230__20191228__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_znWsOeDOG5Ol" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, reclassifications"&gt;(37,356&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent_c20181230__20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year"&gt;202,597&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Balance as of December 28, 2019&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zdGXK24LB5t4" style="text-align: right" title="Beginning balance"&gt;1,230,358&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_zCGOConAkSNb" style="text-align: right" title="Beginning balance"&gt;569,317&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zSm86RrhfA8b" style="text-align: right" title="Beginning balance"&gt;(42,491&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226_zEJAGDSq6xLj" style="text-align: right" title="Beginning balance"&gt;1,757,184&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt"&gt;Changes during year&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Changes during year, before reclassifications"&gt;(67,852&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Changes during year, before reclassifications"&gt;(183,870&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent_pp0p0_c20191229__20201226__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zVbUHhiEeZ68" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Changes during year, reclassifications"&gt;(21,028&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent_c20191229__20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Changes during year"&gt;(272,750&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt"&gt;Balance as of December 26, 2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_z1O9mIH8qU1i" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending balance"&gt;1,162,506&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_zCGO3wxKXQy2" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending balance"&gt;385,447&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20191229__20201226__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_z0gafWnMdCCb" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending balance"&gt;(63,519&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20191229__20201226_zMbdw9YLkEUe" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending balance"&gt;1,484,434&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8A8_znqiOy7u26S3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ComprehensiveIncomePolicyPolicyTextBlock>
    <us-gaap:ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_899_eus-gaap--ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock_zw1xRLEUNVLh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
components of accumulated other comprehensive income are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B3_zC4RjPDFbEo1" style="display: none"&gt;Schedule of Accumulated Other Comprehensive Income&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Cumulative Translation Adjustment&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Unrealized holding (loss) gain on marketable securities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Reclassifications of gain (loss) of marketable securities in net loss&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Accumulated Other Comprehensive Income&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 35%; text-align: justify"&gt;Balance as of December 30, 2017&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zuHiFgMaZwHk" style="width: 13%; text-align: right" title="Beginning balance"&gt;3,231,706&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_z5o0dN67boEa" style="width: 13%; text-align: right" title="Beginning balance"&gt;387,733&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_z7s5pI6OQofl" style="width: 13%; text-align: right" title="Beginning balance"&gt;(54,660&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229_zMjfTA2hZj9d" style="width: 13%; text-align: right" title="Beginning balance"&gt;3,564,779&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Changes during year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zqHL1bpwL9Uf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, before reclassifications"&gt;(1,794,768&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, before reclassifications"&gt;(264,949&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent_pp0p0_c20171231__20181229__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zOhqWa4QwS68" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, reclassifications"&gt;49,525&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent_c20171231__20181229_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year"&gt;(2,010,192&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Balance as of December 29, 2018&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zVGuP1GswVIa" style="text-align: right" title="Beginning balance"&gt;1,436,938&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_zt3PMp6QtLae" style="text-align: right" title="Beginning balance"&gt;122,784&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zznm061xnKX" style="text-align: right" title="Beginning balance"&gt;(5,135&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229_zz3twM4g2Dr2" style="text-align: right" title="Beginning balance"&gt;1,554,587&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Changes during year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20181230__20191228__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, before reclassifications"&gt;(206,580&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20181230__20191228__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, before reclassifications"&gt;446,533&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent_pp0p0_c20181230__20191228__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_znWsOeDOG5Ol" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, reclassifications"&gt;(37,356&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent_c20181230__20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year"&gt;202,597&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Balance as of December 28, 2019&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zdGXK24LB5t4" style="text-align: right" title="Beginning balance"&gt;1,230,358&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_zCGOConAkSNb" style="text-align: right" title="Beginning balance"&gt;569,317&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zSm86RrhfA8b" style="text-align: right" title="Beginning balance"&gt;(42,491&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226_zEJAGDSq6xLj" style="text-align: right" title="Beginning balance"&gt;1,757,184&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt"&gt;Changes during year&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Changes during year, before reclassifications"&gt;(67,852&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Changes during year, before reclassifications"&gt;(183,870&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent_pp0p0_c20191229__20201226__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zVbUHhiEeZ68" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Changes during year, reclassifications"&gt;(21,028&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent_c20191229__20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Changes during year"&gt;(272,750&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt"&gt;Balance as of December 26, 2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_z1O9mIH8qU1i" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending balance"&gt;1,162,506&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_zCGO3wxKXQy2" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending balance"&gt;385,447&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20191229__20201226__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_z0gafWnMdCCb" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending balance"&gt;(63,519&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20191229__20201226_zMbdw9YLkEUe" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending balance"&gt;1,484,434&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

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      contextRef="From2019-12-292020-12-26_us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember"
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      unitRef="USD">-21028</us-gaap:ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent>
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      unitRef="USD">-272750</us-gaap:OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent>
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      contextRef="AsOf2020-12-26_us-gaap_AccumulatedTranslationAdjustmentMember"
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      contextRef="AsOf2020-12-26_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember"
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      contextRef="AsOf2020-12-26_us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember"
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    <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">1484434</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
    <us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_84F_eus-gaap--GoodwillAndIntangibleAssetsPolicyTextBlock_zb1dRff0Fxb1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_86F_zr9Ug5bwiqA"&gt;Goodwill&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;We
account for goodwill in accordance with ASC Topic 350. Under ASC Topic 350, goodwill is considered to have an indefinite life,
and is carried at cost. Goodwill is not amortized, but is subject to an annual impairment test, as well as between annual tests
when events or circumstances indicate that the carrying value may not be recoverable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company&#x2019;s policy is to perform impairment tests of goodwill at its reporting unit level when applicable. The goodwill valuations
that are utilized to test these assets for impairment depend on a number of significant estimates and assumptions, including macroeconomic
conditions, overall growth rates, competitive activities, cost containment, Company business plans and the discount rate applied
to cash flows. As of December 26, 2020 and December 28, 2019, the ending balance of goodwill was &lt;span id="xdx_902_eus-gaap--Goodwill_iI_dxL_c20201226_z17NXozc8E5g" title="Goodwill::XDX::0"&gt;&lt;span id="xdx_903_eus-gaap--Goodwill_iI_dxL_c20191228_zRaoHLVkq2Wa" title="Goodwill::XDX::0"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0996"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0998"&gt;zero&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock>
    <us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_84F_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zzf6DjDuACCc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_868_z580L5pyIQHa"&gt;Impairment
of Long-Lived Assets&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company periodically reviews the carrying value of its long-lived assets to determine if facts and circumstances suggest that
they may be impaired or that the amortization or depreciation period may need to be changed. The carrying value of a long-lived
asset is considered impaired when the anticipated identifiable undiscounted cash flows from such asset are less than its carrying
value. For assets that are to be held and used, impairment is measured based upon the amount by which the carrying amount of the
asset exceeds its fair value.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>
    <us-gaap:LesseeLeasesPolicyTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_84F_eus-gaap--LesseeLeasesPolicyTextBlock_z59HkGodQjg5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_865_zuqRAlm6Uf5g"&gt;Leases&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Effective
December 30, 2018 (the first day of fiscal year 2019), the Company adopted the requirements of the new lease standard Accounting
Standards Update (&#x201c;ASU&#x201d;) &lt;i&gt;2016-02, Leases (Topic 842)&lt;/i&gt; using the modified retrospective approach, applying the
new lease requirements at the beginning of fiscal year 2019. In addition, the Company elected the package of practical expedients
permitted under the transition guidance within the new standard, which, among other things, allows it to carry forward the historical
lease classification. The Company did not elect the practical expedient to use hindsight in determining the lease term and in
assessing impairment of right-of-use assets. The adoption of the standard resulted in the recognition of operating lease right-of-use
assets of $&lt;span id="xdx_904_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pn5n6_c20181231_zNnEGnYu5s63" title="Operating Lease Right-of-use Assets"&gt;3.7&lt;/span&gt; million and operating lease liabilities of $&lt;span id="xdx_901_eus-gaap--OperatingLeaseLiability_iI_pn5n6_c20181231_zVxTgQXfJMub" title="Operating Lease Liabilities"&gt;3.8&lt;/span&gt; million, of which $&lt;span id="xdx_90F_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pn5n6_c20181231_zw4QOGULGdL4" title="Lease liability current"&gt;1.0&lt;/span&gt; million was classified as current at the
beginning of fiscal year 2019. The standard had no material impact on the Company&#x2019;s results of operations or cash flows
and there was no cumulative impact on accumulated deficit as of December 30, 2018. In addition, new disclosures are provided to
enable readers to assess the amount, timing and uncertainty of cash flows arising from leases.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company determines if an arrangement is a lease or contains an embedded lease at inception. For lease arrangements with both lease
and non-lease components (e.g., common-area maintenance costs), the Company accounts for the non-lease components separately.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;All
of the Company&#x2019;s leases are operating leases. Operating lease right-of-use assets and operating lease liabilities are recognized
based on the present value of future lease payments over the lease term at the commencement date. The operating lease right-of-use
assets also includes any initial direct costs and any lease payments made at or before the commencement date and is reduced for
any unrestricted incentives received at or before the commencement date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;For
the majority of the Company&#x2019;s leases, the discount rate used to determine the present value of the lease payments is the
Company&#x2019;s incremental borrowing rate at the lease commencement date, as the implicit rate is not readily determinable. The
discount rate represents a risk-adjusted rate on a secured basis and is the rate at which the Company would borrow funds to satisfy
the scheduled lease liability payment streams commensurate with the lease term. For new or renewed leases starting in 2019, the
discount rate is determined using available data at lease commencement and based on the lease term including any reasonably certain
renewal periods.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Some
of the Company&#x2019;s leases include options to extend or terminate the lease. The Company includes these options in the recognition
of the Company&#x2019;s ROU assets and lease liabilities when it is reasonably certain that the Company will exercise the option.
In most cases, the Company has concluded that renewal and early termination options are not reasonably certain of being exercised
by the Company (and thus not included in our ROU asset and lease liability) unless there is an economic, financial or business
reason to do so. None of our leases include variable lease-related payments, such as escalation clauses based on the consumer
price index (&#x201c;CPI&#x201d;) rates or residual guarantees.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:LesseeLeasesPolicyTextBlock>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="AsOf2018-12-31" decimals="-5" unitRef="USD">3700000</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:OperatingLeaseLiability contextRef="AsOf2018-12-31" decimals="-5" unitRef="USD">3800000</us-gaap:OperatingLeaseLiability>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="AsOf2018-12-31" decimals="-5" unitRef="USD">1000000.0</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_846_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zLtJS8yglpU6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span id="xdx_860_zXGL9KuSPWLe"&gt;Recently
Issued Accounting Pronouncements&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;In
June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial
Instruments. The amendments in ASU 2016-13 will provide more decision-useful information about the expected credit losses on financial
instruments and other commitments to extend credit held by a reporting entity at each reporting date. The ASU is effective for
annual reporting periods beginning after December 15, 2019, including interim periods within that year. Following the release
of ASU 2019-10 in November 2019, the new effective date, as long as the Company remains a smaller reporting company, would be
annual reporting periods beginning after December 15, 2022. The Company is currently evaluating the impact, if any, the adoption
of ASU 2016-13 may have on its consolidated financial statements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;In
December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. The amendments
in ASU 2019-12 provide for simplified accounting to several income tax situations and removal of certain accounting exceptions.
The ASU is effective for annual reporting periods beginning after December 15, 2020, including interim periods within those periods.
The Company does not expect the impact of the adoption of ASU 2019-12 to be material to its consolidated financial statements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_80A_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zkIWB9Z2Azv2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2.
&lt;span id="xdx_821_zOrtdEJR7Wi2"&gt;Property, Plant and Equipment&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89A_eus-gaap--PropertyPlantAndEquipmentTextBlock_zyhzV0HR21pd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Property,
plant and equipment consisted of the following at December 26, 2020 and December 28, 2019:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BD_zgd7WyEzmVUf" style="display: none"&gt;Schedule of Property Plant and Equipment&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Useful Life&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 38%"&gt;Equipment&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 20%; text-align: center"&gt;&lt;span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20191229__20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MinimumMember_zMojOBw6uI94" title="Useful Life"&gt;3&lt;/span&gt;-&lt;span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20191229__20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MaximumMember_zprQiJ0CfJWj" title="Useful Life"&gt;5&lt;/span&gt; years&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentGross_c20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_pp0p0" style="width: 16%; font-weight: bold; text-align: right" title="Property, plant and equipment, gross"&gt;15,031,726&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_c20191228__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_pp0p0" style="width: 16%; text-align: right" title="Property, plant and equipment, gross"&gt;16,344,040&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Leasehold improvements&#x202f;&#x202f;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_905_ecustom--UsefulLifeDescription_c20191229__20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember" title="Useful Life, description"&gt;Life of the lease&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_c20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_pp0p0" style="font-weight: bold; text-align: right" title="Property, plant and equipment, gross"&gt;3,574,103&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_c20191228__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_pp0p0" style="text-align: right" title="Property, plant and equipment, gross"&gt;3,577,809&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Furniture and fixtures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20191229__20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zLZudQagk7Se" title="Useful Life"&gt;3&lt;/span&gt; years&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_c20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_pp0p0" style="font-weight: bold; text-align: right" title="Property, plant and equipment, gross"&gt;101,777&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_c20191228__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_pp0p0" style="text-align: right" title="Property, plant and equipment, gross"&gt;101,777&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Equipment under construction&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_c20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AssetUnderConstructionMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Property, plant and equipment, gross"&gt;374,010&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20191228__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AssetUnderConstructionMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment, gross"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1038"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="Property, plant and equipment, gross"&gt;19,081,616&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_c20191228_pp0p0" style="text-align: right" title="Property, plant and equipment, gross"&gt;20,023,626&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Accumulated depreciation and amortization&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20201226_zkS6oKE2kTbh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Accumulated depreciation and amortization"&gt;(17,454,686&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20191228_zbpCq6rNbmol" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation and amortization"&gt;(18,550,285&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Property, plant and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentNet_c20201226_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Property, plant and equipment, net"&gt;1,626,930&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentNet_c20191228_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant and equipment, net"&gt;1,473,341&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p id="xdx_8A8_z928BJ2XqSkh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Depreciation
expense for the fiscal years 2020, 2019 and 2018 was approximately $&lt;span id="xdx_907_eus-gaap--Depreciation_pn5n6_c20191229__20201226_zkz7BVDTci6e" title="Depreciation expense"&gt;0.7&lt;/span&gt; million, $&lt;span id="xdx_90B_eus-gaap--Depreciation_pn5n6_c20181230__20191228_zBkvVsS9zy14" title="Depreciation expense"&gt;0.8&lt;/span&gt; million and $&lt;span id="xdx_901_eus-gaap--Depreciation_pn5n6_c20171231__20181229_zCKKYOxw8ut8" title="Depreciation expense"&gt;1.0&lt;/span&gt; million, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;During
the fiscal year 2018, the Company recorded asset impairment charges of $&lt;span id="xdx_900_eus-gaap--AssetImpairmentCharges_pn5n6_c20171231__20181229_zzYxq08Oona" title="Asset impairment charges"&gt;2.5&lt;/span&gt; million associated with equipment that either is not
currently being utilized or will not be utilized for its remaining useful life and is not recoverable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_89A_eus-gaap--PropertyPlantAndEquipmentTextBlock_zyhzV0HR21pd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Property,
plant and equipment consisted of the following at December 26, 2020 and December 28, 2019:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BD_zgd7WyEzmVUf" style="display: none"&gt;Schedule of Property Plant and Equipment&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Useful Life&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 38%"&gt;Equipment&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 20%; text-align: center"&gt;&lt;span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20191229__20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MinimumMember_zMojOBw6uI94" title="Useful Life"&gt;3&lt;/span&gt;-&lt;span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20191229__20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MaximumMember_zprQiJ0CfJWj" title="Useful Life"&gt;5&lt;/span&gt; years&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentGross_c20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_pp0p0" style="width: 16%; font-weight: bold; text-align: right" title="Property, plant and equipment, gross"&gt;15,031,726&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_c20191228__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_pp0p0" style="width: 16%; text-align: right" title="Property, plant and equipment, gross"&gt;16,344,040&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Leasehold improvements&#x202f;&#x202f;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_905_ecustom--UsefulLifeDescription_c20191229__20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember" title="Useful Life, description"&gt;Life of the lease&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_c20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_pp0p0" style="font-weight: bold; text-align: right" title="Property, plant and equipment, gross"&gt;3,574,103&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_c20191228__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_pp0p0" style="text-align: right" title="Property, plant and equipment, gross"&gt;3,577,809&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Furniture and fixtures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20191229__20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zLZudQagk7Se" title="Useful Life"&gt;3&lt;/span&gt; years&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_c20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_pp0p0" style="font-weight: bold; text-align: right" title="Property, plant and equipment, gross"&gt;101,777&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_c20191228__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_pp0p0" style="text-align: right" title="Property, plant and equipment, gross"&gt;101,777&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Equipment under construction&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_c20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AssetUnderConstructionMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Property, plant and equipment, gross"&gt;374,010&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20191228__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AssetUnderConstructionMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment, gross"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1038"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="Property, plant and equipment, gross"&gt;19,081,616&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_c20191228_pp0p0" style="text-align: right" title="Property, plant and equipment, gross"&gt;20,023,626&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Accumulated depreciation and amortization&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20201226_zkS6oKE2kTbh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Accumulated depreciation and amortization"&gt;(17,454,686&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20191228_zbpCq6rNbmol" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation and amortization"&gt;(18,550,285&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Property, plant and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentNet_c20201226_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Property, plant and equipment, net"&gt;1,626,930&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentNet_c20191228_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant and equipment, net"&gt;1,473,341&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="From2019-12-292020-12-26_us-gaap_EquipmentMember_srt_MinimumMember">P3Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="From2019-12-292020-12-26_us-gaap_EquipmentMember_srt_MaximumMember">P5Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2020-12-26_us-gaap_EquipmentMember"
      decimals="0"
      unitRef="USD">15031726</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2019-12-28_us-gaap_EquipmentMember"
      decimals="0"
      unitRef="USD">16344040</us-gaap:PropertyPlantAndEquipmentGross>
    <KOPN:UsefulLifeDescription contextRef="From2019-12-292020-12-26_us-gaap_LeaseholdImprovementsMember">Life of the lease</KOPN:UsefulLifeDescription>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2020-12-26_us-gaap_LeaseholdImprovementsMember"
      decimals="0"
      unitRef="USD">3574103</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
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    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="From2019-12-292020-12-26_us-gaap_FurnitureAndFixturesMember">P3Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2020-12-26_us-gaap_FurnitureAndFixturesMember"
      decimals="0"
      unitRef="USD">101777</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2019-12-28_us-gaap_FurnitureAndFixturesMember"
      decimals="0"
      unitRef="USD">101777</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2020-12-26_us-gaap_AssetUnderConstructionMember"
      decimals="0"
      unitRef="USD">374010</us-gaap:PropertyPlantAndEquipmentGross>
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    <us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">20023626</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">17454686</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">18550285</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">1626930</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">1473341</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:Depreciation
      contextRef="From2019-12-29to2020-12-26"
      decimals="-5"
      unitRef="USD">700000</us-gaap:Depreciation>
    <us-gaap:Depreciation
      contextRef="From2018-12-302019-12-28"
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      unitRef="USD">800000</us-gaap:Depreciation>
    <us-gaap:Depreciation
      contextRef="From2017-12-312018-12-29"
      decimals="-5"
      unitRef="USD">1000000.0</us-gaap:Depreciation>
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    <us-gaap:LeasesOfLesseeDisclosureTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_801_eus-gaap--LeasesOfLesseeDisclosureTextBlock_z1YQRinsuluf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.
&lt;span id="xdx_820_ziTmtap0lQ0a"&gt;Leases&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company enters into operating leases primarily for manufacturing, engineering, research, administration and sales facilities,
and information technology (&#x201c;IT&#x201d;) equipment. At December 26, 2020 and December 28, 2019, the Company did not have
any finance leases. Almost all of our future lease commitments, and related lease liability, relate to the Company&#x2019;s facility
leases. Some of the Company&#x2019;s leases include options to extend or terminate the lease.&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_896_eus-gaap--LeaseCostTableTextBlock_zj25Xbu6ZZ2j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span id="xdx_8B6_zSb1dkxrHHrd" style="display: none"&gt;Schedule of Lease Expense&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20191229__20201226_zBanbvwayrGj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_403_eus-gaap--OperatingLeaseCost_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 80%; text-align: left; padding-bottom: 1.5pt"&gt;Operating lease cost&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 16%; font-weight: bold; text-align: right"&gt;1,155,967&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;
&lt;p id="xdx_8AB_zbDKCZQYlnU3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) &lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89C_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_z3dRBDBsBKe1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;At
December 26, 2020, the Company&#x2019;s future lease payments under non-cancellable leases were as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span&gt;&lt;span id="xdx_8BF_zPGpLweVtw72" style="display: none"&gt;Schedule of Future Lease Payment Under Non-cancellable Lease&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_491_20201226_zXz2Xg4h0idi" style="font-weight: bold; text-align: right"&gt;2020&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maLOLLPzloV_zMys8TmcCQL9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 80%; text-align: justify"&gt;2021&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 16%; font-weight: bold; text-align: right"&gt;1,065,879&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPzloV_znZcskpJi1m2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;657,084&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPzloV_z8kQxEtU3uRl" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;2023&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;201,333&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pp0p0_mtLOLLPzloV_zrgFZfVVSqT9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Total future lease payments&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;1,924,296&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zKoYyFdvLvU9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less imputed interest&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;(115,546&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_405_ecustom--OperatingLeaseLiability1_iTI_pp0p0_zmc3Bxixso4g" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;1,808,750&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8A5_zTZq42k3HgB8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89B_ecustom--ScheduleOfSupplementalInformationRelatedToLeasesTableTextBlock_z3EZrpyKFf96" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Supplemental
cash flow information related to leases was as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8B6_zwKkDLkPoOXd" style="display: none"&gt;Schedule of Supplemental Information Related To Leases&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 80%; text-align: left; padding-bottom: 1.5pt"&gt;Cash paid for amounts included in the measurement of operating lease liabilities&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--OperatingLeasePayments_c20191229__20201226_pp0p0" style="border-bottom: Black 1.5pt solid; width: 16%; font-weight: bold; text-align: right" title="Cash paid for amounts included in the measurement of operating lease liabilities"&gt;1,196,386&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Other
information related to leases was as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 80%"&gt;Weighted Average Discount Rate&#x2014;Operating Leases&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pii_dp_uPure_c20201226_zQ0mXSizb1Qa" style="width: 16%; font-weight: bold; text-align: right" title="Weighted Average Discount Rate - Operating Leases"&gt;6.15&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Weighted Average Remaining Lease Term&#x2014;Operating Leases (in years)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20201226_zyuS3WSW2WGk" title="Weighted Average Remaining Lease Term-Operating Leases (in years)"&gt;2.22&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p id="xdx_8A0_zjPA1QgZSAFl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Supplemental
Information for Comparative Periods&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Prior
to December 30, 2018, the Company accounted for its leases in accordance with Topic 840, &lt;i&gt;Leases&lt;/i&gt;. The Company leases various
facilities.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Amounts
incurred under operating leases are recorded as rent expense on a straight-line basis. Total rent expense in the fiscal year ended
2018 was approximately $&lt;span id="xdx_90F_eus-gaap--LeaseAndRentalExpense_pn5n6_c20181230__20190928_zG8tpgJPiy03" title="Rent expense"&gt;1.4&lt;/span&gt; million.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:LeasesOfLesseeDisclosureTextBlock>
    <us-gaap:LeaseCostTableTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_896_eus-gaap--LeaseCostTableTextBlock_zj25Xbu6ZZ2j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span id="xdx_8B6_zSb1dkxrHHrd" style="display: none"&gt;Schedule of Lease Expense&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20191229__20201226_zBanbvwayrGj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_403_eus-gaap--OperatingLeaseCost_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 80%; text-align: left; padding-bottom: 1.5pt"&gt;Operating lease cost&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 16%; font-weight: bold; text-align: right"&gt;1,155,967&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;
</us-gaap:LeaseCostTableTextBlock>
    <us-gaap:OperatingLeaseCost
      contextRef="From2019-12-29to2020-12-26"
      decimals="0"
      unitRef="USD">1155967</us-gaap:OperatingLeaseCost>
    <us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_89C_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_z3dRBDBsBKe1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;At
December 26, 2020, the Company&#x2019;s future lease payments under non-cancellable leases were as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span&gt;&lt;span id="xdx_8BF_zPGpLweVtw72" style="display: none"&gt;Schedule of Future Lease Payment Under Non-cancellable Lease&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_491_20201226_zXz2Xg4h0idi" style="font-weight: bold; text-align: right"&gt;2020&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maLOLLPzloV_zMys8TmcCQL9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 80%; text-align: justify"&gt;2021&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 16%; font-weight: bold; text-align: right"&gt;1,065,879&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPzloV_znZcskpJi1m2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;657,084&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPzloV_z8kQxEtU3uRl" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;2023&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;201,333&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pp0p0_mtLOLLPzloV_zrgFZfVVSqT9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Total future lease payments&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;1,924,296&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zKoYyFdvLvU9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less imputed interest&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;(115,546&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_405_ecustom--OperatingLeaseLiability1_iTI_pp0p0_zmc3Bxixso4g" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;1,808,750&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">1065879</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">657084</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">201333</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">1924296</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue>
    <us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">115546</us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount>
    <KOPN:OperatingLeaseLiability1 contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">1808750</KOPN:OperatingLeaseLiability1>
    <KOPN:ScheduleOfSupplementalInformationRelatedToLeasesTableTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_89B_ecustom--ScheduleOfSupplementalInformationRelatedToLeasesTableTextBlock_z3EZrpyKFf96" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Supplemental
cash flow information related to leases was as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8B6_zwKkDLkPoOXd" style="display: none"&gt;Schedule of Supplemental Information Related To Leases&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 80%; text-align: left; padding-bottom: 1.5pt"&gt;Cash paid for amounts included in the measurement of operating lease liabilities&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--OperatingLeasePayments_c20191229__20201226_pp0p0" style="border-bottom: Black 1.5pt solid; width: 16%; font-weight: bold; text-align: right" title="Cash paid for amounts included in the measurement of operating lease liabilities"&gt;1,196,386&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Other
information related to leases was as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 80%"&gt;Weighted Average Discount Rate&#x2014;Operating Leases&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pii_dp_uPure_c20201226_zQ0mXSizb1Qa" style="width: 16%; font-weight: bold; text-align: right" title="Weighted Average Discount Rate - Operating Leases"&gt;6.15&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Weighted Average Remaining Lease Term&#x2014;Operating Leases (in years)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20201226_zyuS3WSW2WGk" title="Weighted Average Remaining Lease Term-Operating Leases (in years)"&gt;2.22&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

</KOPN:ScheduleOfSupplementalInformationRelatedToLeasesTableTextBlock>
    <us-gaap:OperatingLeasePayments
      contextRef="From2019-12-29to2020-12-26"
      decimals="0"
      unitRef="USD">1196386</us-gaap:OperatingLeasePayments>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="AsOf2020-12-26" decimals="INF" unitRef="Pure">0.0615</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="AsOf2020-12-26">P2Y2M19D</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:LeaseAndRentalExpense
      contextRef="From2018-12-302019-09-28"
      decimals="-5"
      unitRef="USD">1400000</us-gaap:LeaseAndRentalExpense>
    <KOPN:ContractAssetsLiabilitiesNetTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_806_ecustom--ContractAssetsLiabilitiesNetTextBlock_zLFXk5IoGBEk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;4.
&lt;span id="xdx_826_ztRu8hfsPsZf"&gt;Contract Assets and Liabilities&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_896_eus-gaap--ContractWithCustomerAssetAndLiabilityTableTextBlock_zasFhsQcpji7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Net
contract assets (liabilities) consisted of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8BF_zgMUosTf8HZk" style="display: none"&gt;Schedule of Contract With Customer, Asset And Liability&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; vertical-align: bottom"&gt;December 26, 2020&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; vertical-align: bottom"&gt;December 28, 2019&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; vertical-align: bottom"&gt;$ Change&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;% Change&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 39%; text-align: left"&gt;Contract assets and unbilled receivables&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_ecustom--CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear_c20201226_pp0p0" style="width: 12%; font-weight: bold; text-align: right" title="Contract assets and unbilled receivables"&gt;3,521,753&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_ecustom--CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear_c20191228_pp0p0" style="width: 12%; text-align: right" title="Contract assets and unbilled receivables"&gt;921,082&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_ecustom--ChangeCostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear_c20201226_pp0p0" style="width: 12%; text-align: right" title="Change in contract assets and unbilled receivables"&gt;2,600,671&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--PercentageOfChangeInContractAssetscurrent_iI_pii_dp_c20201226_z6V1meRTeHzg" style="width: 12%; text-align: right" title="Percentage of change in contract assets-current"&gt;282&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Contract liabilities and billings in excess of revenue earned&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--ContractLiabilitiesAndBillingsInExcessOfRevenueEarned_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="Contract liabilities and billings in excess of revenue earned"&gt;(1,493,847&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--ContractLiabilitiesAndBillingsInExcessOfRevenueEarned_c20191228_pp0p0" style="text-align: right" title="Contract liabilities and billings in excess of revenue earned"&gt;(796,794&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ChangeContractLiabilitiesAndBillingsInExcessOfRevenueEarned_c20201226_pp0p0" style="text-align: right" title="Change Contract liabilities and billings in excess of revenue earned"&gt;(696,053&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--PercentageContractLiabilitiesAndBillingsInExcessOfRevenueEarned_iI_pii_dp_c20201226_zSmeWPY8ePi" style="text-align: right" title="Percentage Contract liabilities and billings in excess of revenue earned"&gt;87&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Contract liabilities, noncurrent&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iNI_pp0p0_di_c20201226_z6NVeEum3go2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Contract liabilities-noncurrent"&gt;(5,069&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iNI_pp0p0_di_c20191228_z5fJZFNSrTmf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Contract liabilities-noncurrent"&gt;(6,557&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ChangeInContractLiabilitiesnoncurrent_c20201226_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in contract liabilities-noncurrent"&gt;1,488&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--PercentageOfChangeInContractLiabilitiesnoncurrent_iI_pii_dp_c20201226_zCJ0QJHetRZh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of change in contract liabilities-noncurrent"&gt;(23&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Net contract assets&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_ecustom--NetContractAssetsLiabilities_c20201226_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net contract assets"&gt;2,022,837&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_ecustom--NetContractAssetsLiabilities_c20191228_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net contract assets"&gt;117,731&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ChangeInNetContractAssetsLiabilities_c20201226_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Change in Net contract assets"&gt;1,905,106&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PercentageOfChangeInNetContractAssetsLiabilities_iI_pii_dp_c20201226_zOhEoeAcpJ56" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of change in Net contract assets"&gt;1618&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p id="xdx_8A4_zEpXRXZHcmc8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
$&lt;span id="xdx_905_ecustom--IncreaseInContractAssetsAndLiabilities_pn5n6_c20191229__20201226_zIdi3qHtn1Tg" title="Increase in contract assets"&gt;1.9&lt;/span&gt; million increase in the Company&#x2019;s net contract assets from December 28, 2019 to December 26, 2020 was primarily due
to change in its fixed-price contracts with the U.S. government that resulted in revenue recognized in excess of amounts billed
and product revenue recognized over time for defense programs.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company recognized revenue of approximately $&lt;span id="xdx_909_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pn5n6_c20191229__20201226_zZtUvbt2Eqf7" title="Contract with customer, liability, revenue recognized"&gt;0.6&lt;/span&gt; million and $&lt;span id="xdx_904_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pn5n6_c20181230__20191228_zE3O9qZ5dCaf" title="Contract with customer, liability, revenue recognized"&gt;0.8&lt;/span&gt; million related to our contract liabilities at December 26,
2020 and December 28, 2019, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company did not recognize impairment losses on our contract assets during the years ended December 26, 2020 and December 28, 2019.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</KOPN:ContractAssetsLiabilitiesNetTextBlock>
    <us-gaap:ContractWithCustomerAssetAndLiabilityTableTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_896_eus-gaap--ContractWithCustomerAssetAndLiabilityTableTextBlock_zasFhsQcpji7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Net
contract assets (liabilities) consisted of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8BF_zgMUosTf8HZk" style="display: none"&gt;Schedule of Contract With Customer, Asset And Liability&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; vertical-align: bottom"&gt;December 26, 2020&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; vertical-align: bottom"&gt;December 28, 2019&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; vertical-align: bottom"&gt;$ Change&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;% Change&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 39%; text-align: left"&gt;Contract assets and unbilled receivables&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_ecustom--CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear_c20201226_pp0p0" style="width: 12%; font-weight: bold; text-align: right" title="Contract assets and unbilled receivables"&gt;3,521,753&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_ecustom--CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear_c20191228_pp0p0" style="width: 12%; text-align: right" title="Contract assets and unbilled receivables"&gt;921,082&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_ecustom--ChangeCostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear_c20201226_pp0p0" style="width: 12%; text-align: right" title="Change in contract assets and unbilled receivables"&gt;2,600,671&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--PercentageOfChangeInContractAssetscurrent_iI_pii_dp_c20201226_z6V1meRTeHzg" style="width: 12%; text-align: right" title="Percentage of change in contract assets-current"&gt;282&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Contract liabilities and billings in excess of revenue earned&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--ContractLiabilitiesAndBillingsInExcessOfRevenueEarned_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="Contract liabilities and billings in excess of revenue earned"&gt;(1,493,847&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--ContractLiabilitiesAndBillingsInExcessOfRevenueEarned_c20191228_pp0p0" style="text-align: right" title="Contract liabilities and billings in excess of revenue earned"&gt;(796,794&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ChangeContractLiabilitiesAndBillingsInExcessOfRevenueEarned_c20201226_pp0p0" style="text-align: right" title="Change Contract liabilities and billings in excess of revenue earned"&gt;(696,053&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--PercentageContractLiabilitiesAndBillingsInExcessOfRevenueEarned_iI_pii_dp_c20201226_zSmeWPY8ePi" style="text-align: right" title="Percentage Contract liabilities and billings in excess of revenue earned"&gt;87&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Contract liabilities, noncurrent&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iNI_pp0p0_di_c20201226_z6NVeEum3go2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Contract liabilities-noncurrent"&gt;(5,069&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iNI_pp0p0_di_c20191228_z5fJZFNSrTmf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Contract liabilities-noncurrent"&gt;(6,557&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ChangeInContractLiabilitiesnoncurrent_c20201226_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in contract liabilities-noncurrent"&gt;1,488&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--PercentageOfChangeInContractLiabilitiesnoncurrent_iI_pii_dp_c20201226_zCJ0QJHetRZh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of change in contract liabilities-noncurrent"&gt;(23&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Net contract assets&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_ecustom--NetContractAssetsLiabilities_c20201226_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net contract assets"&gt;2,022,837&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_ecustom--NetContractAssetsLiabilities_c20191228_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net contract assets"&gt;117,731&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ChangeInNetContractAssetsLiabilities_c20201226_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Change in Net contract assets"&gt;1,905,106&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PercentageOfChangeInNetContractAssetsLiabilities_iI_pii_dp_c20201226_zOhEoeAcpJ56" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of change in Net contract assets"&gt;1618&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

</us-gaap:ContractWithCustomerAssetAndLiabilityTableTextBlock>
    <KOPN:CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">3521753</KOPN:CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear>
    <KOPN:CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">921082</KOPN:CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear>
    <KOPN:ChangeCostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">2600671</KOPN:ChangeCostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear>
    <KOPN:PercentageOfChangeInContractAssetscurrent contextRef="AsOf2020-12-26" decimals="INF" unitRef="Pure">2.82</KOPN:PercentageOfChangeInContractAssetscurrent>
    <KOPN:ContractLiabilitiesAndBillingsInExcessOfRevenueEarned contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">-1493847</KOPN:ContractLiabilitiesAndBillingsInExcessOfRevenueEarned>
    <KOPN:ContractLiabilitiesAndBillingsInExcessOfRevenueEarned contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">-796794</KOPN:ContractLiabilitiesAndBillingsInExcessOfRevenueEarned>
    <KOPN:ChangeContractLiabilitiesAndBillingsInExcessOfRevenueEarned contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">-696053</KOPN:ChangeContractLiabilitiesAndBillingsInExcessOfRevenueEarned>
    <KOPN:PercentageContractLiabilitiesAndBillingsInExcessOfRevenueEarned contextRef="AsOf2020-12-26" decimals="INF" unitRef="Pure">0.87</KOPN:PercentageContractLiabilitiesAndBillingsInExcessOfRevenueEarned>
    <us-gaap:ContractWithCustomerLiabilityNoncurrent contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">5069</us-gaap:ContractWithCustomerLiabilityNoncurrent>
    <us-gaap:ContractWithCustomerLiabilityNoncurrent contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">6557</us-gaap:ContractWithCustomerLiabilityNoncurrent>
    <KOPN:ChangeInContractLiabilitiesnoncurrent contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">1488</KOPN:ChangeInContractLiabilitiesnoncurrent>
    <KOPN:PercentageOfChangeInContractLiabilitiesnoncurrent contextRef="AsOf2020-12-26" decimals="INF" unitRef="Pure">-0.23</KOPN:PercentageOfChangeInContractLiabilitiesnoncurrent>
    <KOPN:NetContractAssetsLiabilities contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">2022837</KOPN:NetContractAssetsLiabilities>
    <KOPN:NetContractAssetsLiabilities contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">117731</KOPN:NetContractAssetsLiabilities>
    <KOPN:ChangeInNetContractAssetsLiabilities contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">1905106</KOPN:ChangeInNetContractAssetsLiabilities>
    <KOPN:PercentageOfChangeInNetContractAssetsLiabilities contextRef="AsOf2020-12-26" decimals="INF" unitRef="Pure">16.18</KOPN:PercentageOfChangeInNetContractAssetsLiabilities>
    <KOPN:IncreaseInContractAssetsAndLiabilities
      contextRef="From2019-12-29to2020-12-26"
      decimals="-5"
      unitRef="USD">1900000</KOPN:IncreaseInContractAssetsAndLiabilities>
    <us-gaap:ContractWithCustomerLiabilityRevenueRecognized
      contextRef="From2019-12-29to2020-12-26"
      decimals="-5"
      unitRef="USD">600000</us-gaap:ContractWithCustomerLiabilityRevenueRecognized>
    <us-gaap:ContractWithCustomerLiabilityRevenueRecognized
      contextRef="From2018-12-302019-12-28"
      decimals="-5"
      unitRef="USD">800000</us-gaap:ContractWithCustomerLiabilityRevenueRecognized>
    <us-gaap:BusinessCombinationDisclosureTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_805_eus-gaap--BusinessCombinationDisclosureTextBlock_zQfqOXti5Zy9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;5.
&lt;span id="xdx_828_zQ4n9C116RY5"&gt;Business Combinations&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 23.75pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;In
March 2017, we purchased &lt;span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pii_dp_c20170331_zbx92Wt1m0U1"&gt;100%
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;of the outstanding stock of NVIS, a producer
of virtual reality systems for 3D applications. As part of the purchase, we paid $&lt;span id="xdx_90C_eus-gaap--BusinessCombinationConsiderationTransferred1_pn5n6_c20200327__20200328_z5VRpLC78ypl"&gt;1.8
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;million in contingent consideration
through March 28, 2020. There are no remaining contingent payment obligations related to the NVIS purchase as of December 26,
2020.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 23.75pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) &lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b/&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:BusinessCombinationDisclosureTextBlock>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="AsOf2017-03-31" decimals="INF" unitRef="Pure">1</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:BusinessCombinationConsiderationTransferred1
      contextRef="From2020-03-272020-03-28"
      decimals="-5"
      unitRef="USD">1800000</us-gaap:BusinessCombinationConsiderationTransferred1>
    <us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_807_eus-gaap--GoodwillAndIntangibleAssetsDisclosureTextBlock_zCG0Aoq5AH5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;6.
&lt;span id="xdx_825_zvZia8ZcVia4"&gt;Goodwill and Intangibles&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_896_eus-gaap--ScheduleOfGoodwillTextBlock_zWDj8kS5Sb4b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;A
rollforward of the Company&#x2019;s goodwill is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8B1_zUe9kDlZGh7c" style="display: none"&gt;Schedule of Goodwill&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20181230__20191228_zDBJ5Kc7UC21" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_409_eus-gaap--Goodwill_iS_pp0p0_z63NpRyGOedf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 80%"&gt;Balance, December 29, 2018&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;331,344&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40C_eus-gaap--GoodwillImpairmentLoss_iN_di_zGqr9z4x3tCh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Impairment of goodwill&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(331,344&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40E_eus-gaap--Goodwill_iE_pp0p0_d0_z29TeOAV1fB7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Balance, December 28, 2019&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p id="xdx_8A9_zy3MtAfSOeUh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;In
2019, the Company performed a qualitative impairment analysis of goodwill for e-MDT operating unit and determined that the discounted
cash flows were not in excess of the carrying value. As a result of the analysis, the Company recorded impairment of goodwill
of $&lt;span id="xdx_90C_eus-gaap--GoodwillImpairmentLoss_pn5n6_c20181230__20191228_zQ54fa9JubO1" title="Impairment of goodwill"&gt;0.3&lt;/span&gt; million for the year ended December 28, 2019. At December 29, 2018, the Company performed an impairment analysis of goodwill
based on a comparison of the discounted cash flows to the recorded carrying value of the reporting units, and determined that
the discounted cash flows were not in excess of the carrying value of the NVIS reporting unit. At December 29, 2018, the Company
decided to discontinue operations at its wholly-owned subsidiary, Kopin Software Ltd. and expects no future cash flows to support
the carrying amount of goodwill. As a result, the Company recorded an impairment of goodwill for NVIS and Kopin Software Ltd.
of $&lt;span id="xdx_90C_eus-gaap--GoodwillImpairmentLoss_pn5n6_c20181230__20191228__us-gaap--ReportingUnitAxis__custom--NVISAndKopinSoftwareLtdMember_z2tmBlDseV58" title="Impairment of goodwill"&gt;1.4&lt;/span&gt; million for the year ended December 29, 2018. The input methods for goodwill are analyzed for impairment on a nonrecurring
basis using fair value measurements with unobservable inputs, which is Level 3 in the fair value hierarchy.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company recognized $&lt;span id="xdx_902_eus-gaap--AmortizationOfIntangibleAssets_pn5n6_c20171231__20181229_z2uQDFubGYb5" title="Amortization of intangible assets"&gt;0.9&lt;/span&gt; million in amortization expense for the fiscal years ended 2018 related to intangible assets. The Company
did not recognize any amortization expense in 2020 or 2019. At December 26, 2020, the Company has a carrying value of $&lt;span id="xdx_901_eus-gaap--IntangibleAssetsGrossExcludingGoodwill_iI_pn5n6_c20201226_zpQITeVkShXb" title="Carrying value of intangible assets"&gt;2.5&lt;/span&gt; million
and accumulated amortization of $&lt;span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pn5n6_c20201226_z31A1JMOXItk" title="Accumulated amortization"&gt;2.5&lt;/span&gt; million related to intangibles. The intangibles have no remaining useful life.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock>
    <us-gaap:ScheduleOfGoodwillTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_896_eus-gaap--ScheduleOfGoodwillTextBlock_zWDj8kS5Sb4b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;A
rollforward of the Company&#x2019;s goodwill is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8B1_zUe9kDlZGh7c" style="display: none"&gt;Schedule of Goodwill&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20181230__20191228_zDBJ5Kc7UC21" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_409_eus-gaap--Goodwill_iS_pp0p0_z63NpRyGOedf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 80%"&gt;Balance, December 29, 2018&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;331,344&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40C_eus-gaap--GoodwillImpairmentLoss_iN_di_zGqr9z4x3tCh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Impairment of goodwill&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(331,344&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40E_eus-gaap--Goodwill_iE_pp0p0_d0_z29TeOAV1fB7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Balance, December 28, 2019&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&#x2014;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

</us-gaap:ScheduleOfGoodwillTextBlock>
    <us-gaap:Goodwill contextRef="AsOf2018-12-29" decimals="0" unitRef="USD">331344</us-gaap:Goodwill>
    <us-gaap:GoodwillImpairmentLoss
      contextRef="From2018-12-302019-12-28"
      decimals="0"
      unitRef="USD">331344</us-gaap:GoodwillImpairmentLoss>
    <us-gaap:Goodwill contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">0</us-gaap:Goodwill>
    <us-gaap:GoodwillImpairmentLoss
      contextRef="From2018-12-302019-12-28"
      decimals="-5"
      unitRef="USD">300000</us-gaap:GoodwillImpairmentLoss>
    <us-gaap:GoodwillImpairmentLoss
      contextRef="From2018-12-302019-12-28_custom_NVISAndKopinSoftwareLtdMember"
      decimals="-5"
      unitRef="USD">1400000</us-gaap:GoodwillImpairmentLoss>
    <us-gaap:AmortizationOfIntangibleAssets
      contextRef="From2017-12-312018-12-29"
      decimals="-5"
      unitRef="USD">900000</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:IntangibleAssetsGrossExcludingGoodwill contextRef="AsOf2020-12-26" decimals="-5" unitRef="USD">2500000</us-gaap:IntangibleAssetsGrossExcludingGoodwill>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="AsOf2020-12-26" decimals="-5" unitRef="USD">2500000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:FinancialInstrumentsDisclosureTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_807_eus-gaap--FinancialInstrumentsDisclosureTextBlock_z3SvobMKjIW5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;7.
&lt;span id="xdx_827_zh7wbUICuVRk"&gt;Financial Instruments&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Fair
Value Measurements&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Financial
instruments are categorized as Level 1, Level 2 or Level 3 based upon the method by which their fair value is computed. An investment
is categorized as Level 1 when its fair value is based on unadjusted quoted prices in active markets for identical assets that
the Company has the ability to access at the measurement date. An investment is categorized as Level 2 if its fair market value
is based on quoted market prices for similar assets in active markets, quoted prices for identical or similar assets in markets
that are not active, based on observable inputs such as interest rates, yield curves, or derived from or corroborated by observable
market data by correlation or other means. An investment is categorized as Level 3 if its fair value is based on assumptions developed
by the Company about what a market participant would use in pricing the assets.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_890_eus-gaap--FairValueByBalanceSheetGroupingTextBlock_zhR2w6czrlD4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
following table details the fair value measurements of the Company&#x2019;s financial assets:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8BC_zpJ9EGnWSu2g" style="display: none"&gt;Schedule of Fair Value Measurements of Financial Assets&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Fair Value Measurement at December&#160;26,&#160;2020&#160;Using:&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold; vertical-align: bottom"&gt;Total&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold; vertical-align: bottom"&gt;Level 2&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold; vertical-align: bottom"&gt;Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 40%; font-weight: bold; text-align: left"&gt;Cash and cash equivalents&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;17,112,869&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;17,112,869&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1164"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1166"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;U.S. government and agency backed securities&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20201226__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zcPO1moBbyp3" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;1,023,120&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zoAgLgtRaeS4" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1170"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zA2TmjQmW5Eg" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;1,023,120&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zbumdSYWMk1f" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1174"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Corporate debt&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;2,612,561&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1178"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;2,612,561&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1182"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"&gt;Equity Investments&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;4,523,525&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;293,891&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1188"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;4,229,634&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;25,272,075&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;17,406,760&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;3,635,681&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;4,229,634&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) &lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;Fair Value Measurement
    at December&#160;28,&#160;2019&#160;Using:&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; vertical-align: bottom"&gt;Total&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;Level 1&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;Level 2&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 40%; text-align: left"&gt;Cash and cash equivalents&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; text-align: right" title="Financial instruments, owned, at fair value"&gt;6,029,247&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; text-align: right" title="Financial instruments, owned, at fair value"&gt;6,029,247&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1204"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1206"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;U.S. government and agency backed securities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20191228__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zTKnQ5xCwMub" style="text-align: right" title="Financial instruments, owned, at fair value"&gt;8,296,870&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zZl6OuWMNd0g" style="text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1210"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zANtGGX4Fez3" style="text-align: right" title="Financial instruments, owned, at fair value"&gt;8,296,870&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zMKcmdUUwOXl" style="text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1214"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Corporate debt&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="text-align: right" title="Financial instruments, owned, at fair value"&gt;7,456,127&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1218"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="text-align: right" title="Financial instruments, owned, at fair value"&gt;7,456,127&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1222"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Equity Investments&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financial instruments, owned, at fair value"&gt;4,537,159&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financial instruments, owned, at fair value"&gt;386,711&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1228"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financial instruments, owned, at fair value"&gt;4,150,448&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial instruments, owned, at fair value"&gt;26,319,403&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial instruments, owned, at fair value"&gt;6,415,958&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial instruments, owned, at fair value"&gt;15,752,997&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial instruments, owned, at fair value"&gt;4,150,448&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p id="xdx_8AF_zJLytAcoXChd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities approximate fair
value because of their short-term nature. If accrued liabilities were carried at fair value, these would be classified as Level
2 in the fair value hierarchy.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89F_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_ztXr76we4CW7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Changes
in Level 3 investments are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8BF_zwipywuIZkWi" style="display: none"&gt;Schedule of Fair Value, Liabilities Measured On Recurring Basis&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;December 28, 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Net unrealized gains&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Impairment Charge&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Transfers in and or out of Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;December 26, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 32%; text-align: left"&gt;Equity Investments&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--FinancialInstrumentsOwnedAndNotPledgedAtFairValue_iS_pp0p0_c20191228__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_zVTKKr8a9sL6" style="width: 11%; text-align: right" title="Financial instrument fair value, beginnning"&gt;4,150,448&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_c20191229__20201226__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="width: 10%; font-weight: bold; text-align: right" title="Net unrealized losses"&gt;259,186&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlements_c20191229__20201226__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="width: 10%; font-weight: bold; text-align: right" title="Impairment Charge"&gt;(180,000&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersNet_c20191229__20201226__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="width: 10%; font-weight: bold; text-align: right" title="Transfers in and or out of Level 3"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1248"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--FinancialInstrumentsOwnedAndNotPledgedAtFairValue_iE_pp0p0_c20201226__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_zqYzLGZAs0Ra" style="width: 11%; font-weight: bold; text-align: right" title="Financial instrument fair value, ending"&gt;4,229,634&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;p id="xdx_8A4_zF7qR27VNC02" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Equity
Investments&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Equity
investments rarely traded or not quoted will generally have less (or no) pricing observability and a higher degree of judgment
utilized in measuring fair value. Initial measurement of equity investments occurs when an observable price for the equity investment
is available. The Company adopted the measurement alternative for equity investments without readily determinable fair values
(often referred to as cost method investments) on a prospective basis. As a result, these investments will be revalued upon occurrence
of an observable price change for similar investments and for impairments. The Company has limited, if any, control over their
governance, financial reporting and operations. The Company relies on the financial reporting provided by these investments in
order to evaluate them for possible impairment. As a result, we face certain operating, financial and other risks relating to
these investments, including risks related to the financial strength of the investments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company acquired an equity interest in a company in the first quarter of 2018. The Company made $&lt;span id="xdx_907_eus-gaap--PaymentsToAcquireEquityMethodInvestments_pn5n6_c20180101__20180331_zh0dctzXoIye" title="Payments to acquire equity method investments"&gt;1.9&lt;/span&gt; million in payments to acquire
this interest as of December 26, 2020. The Company also contributed certain intellectual property. For the years ended December
26, 2020 and December 28, 2019, the Company recorded approximately $&lt;span id="xdx_902_ecustom--UnrealizedGainLossOnSecurities1_pn5n6_c20191229__20201226_ztbcSuTgoPJg" title="Unrealized gain (loss) on securities"&gt;0.3&lt;/span&gt; million and $&lt;span id="xdx_90B_ecustom--UnrealizedGainLossOnSecurities1_pn5n6_c20181230__20191228_znva1GXe3Qvc" title="Unrealized gain (loss) on securities"&gt;0.1&lt;/span&gt; million of unrealized gain and loss,
respectively, on this equity investment respectively due to a fluctuation in the foreign exchange rate. As of December 26, 2020,
the Company owned an approximate &lt;span id="xdx_909_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pii_dp_c20201226_zDdlADgBJv0d" title="Ownership percentage interest"&gt;11%&lt;/span&gt; interest in this investment and the fair value of this equity investment was $&lt;span id="xdx_90B_eus-gaap--EquityMethodInvestmentsFairValueDisclosure_iI_pn5n6_c20201226_z6o1ZdZl0BWe" title="Equity method investments, fair value disclosure"&gt;3.8&lt;/span&gt; million
at December 26, 2020.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;In
2017 the Company had a warrant to acquire up to &lt;span id="xdx_90A_ecustom--OwnershipPercentageinEquityInvestmentWarrant_iI_pii_dp_c20171230__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MaximumMember_zgOiyiMFT7F9"&gt;15%
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;of the next round of equity offered by
a customer as part of the licensing of technology to the customer. The Company used the pricing and terms of the qualified financing
round by the customer in determining the value of its Series A warrant and recorded a gain of $&lt;span id="xdx_905_eus-gaap--FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_pn5n6_c20170101__20171230__us-gaap--StatementClassOfStockAxis__custom--SeriesAWarrantMember_zOORmZxqf5E1"&gt;2.0
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;million. The Company acquired an equity
interest in the customer by exercising the Series A warrant into Series A shares in the second quarter of 2018 and recorded a
loss of less than $&lt;span id="xdx_906_ecustom--LossOnWarrant_pn5n6_c20180401__20180630__us-gaap--StatementClassOfStockAxis__custom--SeriesAWarrantMember_zSPmv4lwWXKc"&gt;0.1
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;million. In addition, the Company acquired
shares of the customer&#x2019;s Series B shares valued at $&lt;span id="xdx_90C_eus-gaap--EquitySecuritiesFvNi_iI_pn5n6_c20190531__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBMember_zD8s9JHxZeIl"&gt;2.5
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;million based on the fair value of the
Series B at the closing in May 2019. During the second quarter of 2019, the Company recognized a $&lt;span id="xdx_902_ecustom--UnrealizedGainLossOnSecurities1_pn5n6_c20190331__20190629_zXEg8UBxjJxc"&gt;0.8
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;million gain based on an observable price
change for the Series A shares by using the customer&#x2019;s Series B capital structure, pricing of the shares being offered and
the liquidation preference of Series B. In the fourth quarter of 2019, the Company reviewed the financial condition and other
factors of the customer and, as a result, the Company recorded an impairment charge of $&lt;span id="xdx_906_ecustom--ImpairmentOfEquitySecurity_pn5n6_c20190929__20191228_zvdafC2lqeTe"&gt;5.2
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;million to reduce its investment in the
customer to zero as of December 28, 2019. As of December 26, 2020, the Company owned an approximate 3% interest in this investment.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) &lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;On
September 30, 2019 the Company entered into an Asset Purchase Agreement (the &#x201c;Solos Purchase Agreement&#x201d;) pursuant
to which the Company sold and licensed certain assets of our Solos&lt;sup&gt;TM&lt;/sup&gt; (&#x201c;Solos&#x201d;) product line and Whisper&lt;sup&gt;TM
&lt;/sup&gt;Audio (&#x201c;Whisper&#x201d;) technology. As consideration for the transaction the Company received a 20.0% equity stake
in Solos Incorporation (&#x201c;Solos Inc.&#x201d;). The Company&#x2019;s &lt;span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pii_dp_c20190930__dei--LegalEntityAxis__custom--SolosIncMember_z2O0XHNTQ44k" title="Ownership percentage interest"&gt;20.0%&lt;/span&gt; equity stake will be maintained until Solos Inc.
has raised a total of $&lt;span id="xdx_907_eus-gaap--PaymentsOfFinancingCosts_pn5n6_c20190927__20190930__dei--LegalEntityAxis__custom--SolosIncMember_ziUhaCZWs569" title="Payments of equity financing cost"&gt;7.5&lt;/span&gt; million in equity financing. The Company will also receive a royalty in the single digits on the net
sales amount of Solos products for a three-year period, after commencement of commercial production. The Company has performed
the analysis and identified Solos Technology as a variable interest entity that should not be consolidated by Kopin, as Kopin
is not the primary beneficiary of the entity. Kopin is not obligated to provide any additional funding support to Solos Inc.,
and its potential loss exposure is the value of the investment recorded on its books. Based on the price paid for equity by the
other &lt;span id="xdx_90C_ecustom--OwnershipPercentagebyOtherOwners_pii_dp_c20191229__20201226__dei--LegalEntityAxis__custom--SolosIncMember_zAHexTAaXzu4" title="Ownership percentage by other owners"&gt;80.0%&lt;/span&gt; owners of Solos Inc., volatility based on a peer group and assumptions about the risk free interest rate, the Company
estimated the fair value of its&#x2019; equity holdings at $&lt;span id="xdx_901_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pn5n6_c20190930__dei--LegalEntityAxis__custom--SolosIncMember_zAwAMSYxtpmf" title="Estimated fair value"&gt;0.6&lt;/span&gt; million and recorded $&lt;span id="xdx_908_eus-gaap--FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_pn5n6_c20191229__20201226__dei--LegalEntityAxis__custom--SolosIncMember_z3ElZoAOAXrf" title="Gain on fair value of warrant"&gt;0.6&lt;/span&gt; million gain on investment for this equity
transaction as the basis of assets transferred was zero. In 2020 the Company performed impairment analysis and wrote the investment
down to $&lt;span id="xdx_908_eus-gaap--EquityMethodInvestmentOtherThanTemporaryImpairment_pn5n6_c20191229__20201226__dei--LegalEntityAxis__custom--SolosIncMember_zqAO1BmEA594" title="Impairment on investment"&gt;0.4&lt;/span&gt; million as of December 26, 2020.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Marketable
Debt Securities&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
corporate debt consists of floating rate notes with a maturity that is over multiple years but has interest rates that are reset
every three months based on the then-current three-month London Interbank Offering Rate (&#x201c;three-month Libor&#x201d;). The
Company validates the fair market values of the financial instruments above by using discounted cash flow models, obtaining independent
pricing of the securities or through the use of a model that incorporates the three-month Libor, the credit default swap rate
of the issuer and the bid and ask price spread of the same or similar investments which are traded on several markets. Investments
in available-for-sale marketable debt securities are as follows at December 26, 2020 and December 28, 2019:&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89C_eus-gaap--AvailableForSaleSecuritiesTextBlock_zqbLFBu5lCRb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8B8_zOACjgxjbFae" style="display: none"&gt;Schedule of Available-for-sale Marketable Debt Securities&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Amortized Cost&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Unrealized Gains/(Losses)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Fair Value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 39%; text-align: left"&gt;U.S. government and agency backed securities&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20201226__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_pp0p0" style="width: 7%; font-weight: bold; text-align: right" title="Amortized Cost"&gt;1,003,941&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20191228__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_pp0p0" style="width: 7%; text-align: right" title="Amortized Cost"&gt;8,304,229&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax_c20201226__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_pp0p0" style="width: 7%; font-weight: bold; text-align: right" title="Unrealized Gains/(Losses)"&gt;19,179&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax_c20191228__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_pp0p0" style="width: 7%; text-align: right" title="Unrealized Gains/(Losses)"&gt;(7,359&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201226__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_pp0p0" style="width: 7%; font-weight: bold; text-align: right" title="Fair Value"&gt;1,023,120&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20191228__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_pp0p0" style="width: 7%; text-align: right" title="Fair Value"&gt;8,296,870&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Corporate debt&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20201226__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Amortized Cost"&gt;2,603,704&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20191228__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized Cost"&gt;7,459,298&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax_c20201226__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Unrealized Gains/(Losses)"&gt;8,857&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax_c20191228__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unrealized Gains/(Losses)"&gt;(3,171&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201226__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Fair Value"&gt;2,612,561&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20191228__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair Value"&gt;7,456,127&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Total&#x202f;&#x202f;&#x202f;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Amortized Cost"&gt;3,607,645&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized Cost"&gt;15,763,527&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax_c20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Unrealized Gains/(Losses)"&gt;28,036&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax_c20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unrealized Gains/(Losses)"&gt;(10,530&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Fair Value"&gt;3,635,681&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair Value"&gt;15,752,997&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p id="xdx_8A3_zxDmpXGqeZFl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_896_eus-gaap--InvestmentsClassifiedByContractualMaturityDateTableTextBlock_z7SpODh98Wh7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
contractual maturity of the Company&#x2019;s marketable debt securities is as follows at December 26, 2020:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span id="xdx_8B9_zgGRVcf3E1r2" style="display: none"&gt;Schedule of Contractual Maturity&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Less than &lt;br/&gt;One year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;One to &lt;br/&gt;Five years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 51%; text-align: left"&gt;U.S. government and agency backed securities&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_pp0p0" style="width: 13%; font-weight: bold; text-align: right" title="Less than One year"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1320"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_pp0p0" style="width: 13%; font-weight: bold; text-align: right" title="One to Five years"&gt;1,023,120&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_pp0p0" style="width: 13%; font-weight: bold; text-align: right" title="Debt Securities, Available-for-sale"&gt;1,023,120&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Corporate debt&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Less than One year"&gt;1,102,171&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="One to Five years"&gt;1,510,390&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Debt Securities, Available-for-sale"&gt;2,612,561&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue_c20201226_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Less than One year"&gt;1,102,171&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue_c20201226_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="One to Five years"&gt;2,533,510&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_pp0p0_c20201226_zozwzgeM6v38" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Debt Securities, Available-for-sale"&gt;3,635,681&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p id="xdx_8A7_zYTCPl2OlLx1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:FinancialInstrumentsDisclosureTextBlock>
    <us-gaap:FairValueByBalanceSheetGroupingTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_890_eus-gaap--FairValueByBalanceSheetGroupingTextBlock_zhR2w6czrlD4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
following table details the fair value measurements of the Company&#x2019;s financial assets:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8BC_zpJ9EGnWSu2g" style="display: none"&gt;Schedule of Fair Value Measurements of Financial Assets&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Fair Value Measurement at December&#160;26,&#160;2020&#160;Using:&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold; vertical-align: bottom"&gt;Total&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold; vertical-align: bottom"&gt;Level 2&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold; vertical-align: bottom"&gt;Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 40%; font-weight: bold; text-align: left"&gt;Cash and cash equivalents&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;17,112,869&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;17,112,869&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1164"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1166"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;U.S. government and agency backed securities&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20201226__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zcPO1moBbyp3" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;1,023,120&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zoAgLgtRaeS4" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1170"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zA2TmjQmW5Eg" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;1,023,120&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zbumdSYWMk1f" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1174"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Corporate debt&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;2,612,561&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1178"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;2,612,561&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1182"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"&gt;Equity Investments&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;4,523,525&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;293,891&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1188"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;4,229,634&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;25,272,075&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;17,406,760&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;3,635,681&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"&gt;4,229,634&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) &lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;Fair Value Measurement
    at December&#160;28,&#160;2019&#160;Using:&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; vertical-align: bottom"&gt;Total&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;Level 1&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;Level 2&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"&gt;Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 40%; text-align: left"&gt;Cash and cash equivalents&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; text-align: right" title="Financial instruments, owned, at fair value"&gt;6,029,247&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; text-align: right" title="Financial instruments, owned, at fair value"&gt;6,029,247&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1204"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1206"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;U.S. government and agency backed securities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20191228__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zTKnQ5xCwMub" style="text-align: right" title="Financial instruments, owned, at fair value"&gt;8,296,870&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zZl6OuWMNd0g" style="text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1210"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zANtGGX4Fez3" style="text-align: right" title="Financial instruments, owned, at fair value"&gt;8,296,870&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zMKcmdUUwOXl" style="text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1214"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Corporate debt&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="text-align: right" title="Financial instruments, owned, at fair value"&gt;7,456,127&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1218"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="text-align: right" title="Financial instruments, owned, at fair value"&gt;7,456,127&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1222"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Equity Investments&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financial instruments, owned, at fair value"&gt;4,537,159&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financial instruments, owned, at fair value"&gt;386,711&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financial instruments, owned, at fair value"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1228"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financial instruments, owned, at fair value"&gt;4,150,448&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial instruments, owned, at fair value"&gt;26,319,403&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial instruments, owned, at fair value"&gt;6,415,958&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial instruments, owned, at fair value"&gt;15,752,997&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial instruments, owned, at fair value"&gt;4,150,448&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

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    <us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_89F_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_ztXr76we4CW7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Changes
in Level 3 investments are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8BF_zwipywuIZkWi" style="display: none"&gt;Schedule of Fair Value, Liabilities Measured On Recurring Basis&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;December 28, 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Net unrealized gains&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Impairment Charge&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Transfers in and or out of Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;December 26, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 32%; text-align: left"&gt;Equity Investments&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--FinancialInstrumentsOwnedAndNotPledgedAtFairValue_iS_pp0p0_c20191228__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_zVTKKr8a9sL6" style="width: 11%; text-align: right" title="Financial instrument fair value, beginnning"&gt;4,150,448&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_c20191229__20201226__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="width: 10%; font-weight: bold; text-align: right" title="Net unrealized losses"&gt;259,186&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlements_c20191229__20201226__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="width: 10%; font-weight: bold; text-align: right" title="Impairment Charge"&gt;(180,000&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersNet_c20191229__20201226__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="width: 10%; font-weight: bold; text-align: right" title="Transfers in and or out of Level 3"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1248"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--FinancialInstrumentsOwnedAndNotPledgedAtFairValue_iE_pp0p0_c20201226__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_zqYzLGZAs0Ra" style="width: 11%; font-weight: bold; text-align: right" title="Financial instrument fair value, ending"&gt;4,229,634&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock>
    <us-gaap:FinancialInstrumentsOwnedAndNotPledgedAtFairValue
      contextRef="AsOf2019-12-28_custom_EquityInvestmentsMember"
      decimals="0"
      unitRef="USD">4150448</us-gaap:FinancialInstrumentsOwnedAndNotPledgedAtFairValue>
    <us-gaap:FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss
      contextRef="From2019-12-292020-12-26_custom_EquityInvestmentsMember"
      decimals="0"
      unitRef="USD">259186</us-gaap:FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss>
    <us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlements
      contextRef="From2019-12-292020-12-26_custom_EquityInvestmentsMember"
      decimals="0"
      unitRef="USD">-180000</us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlements>
    <us-gaap:FinancialInstrumentsOwnedAndNotPledgedAtFairValue
      contextRef="AsOf2020-12-26_custom_EquityInvestmentsMember"
      decimals="0"
      unitRef="USD">4229634</us-gaap:FinancialInstrumentsOwnedAndNotPledgedAtFairValue>
    <us-gaap:PaymentsToAcquireEquityMethodInvestments
      contextRef="From2018-01-012018-03-31"
      decimals="-5"
      unitRef="USD">1900000</us-gaap:PaymentsToAcquireEquityMethodInvestments>
    <KOPN:UnrealizedGainLossOnSecurities1
      contextRef="From2019-12-29to2020-12-26"
      decimals="-5"
      unitRef="USD">300000</KOPN:UnrealizedGainLossOnSecurities1>
    <KOPN:UnrealizedGainLossOnSecurities1
      contextRef="From2018-12-302019-12-28"
      decimals="-5"
      unitRef="USD">100000</KOPN:UnrealizedGainLossOnSecurities1>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="AsOf2020-12-26" decimals="INF" unitRef="Pure">0.11</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentsFairValueDisclosure contextRef="AsOf2020-12-26" decimals="-5" unitRef="USD">3800000</us-gaap:EquityMethodInvestmentsFairValueDisclosure>
    <KOPN:OwnershipPercentageinEquityInvestmentWarrant
      contextRef="AsOf2017-12-30_us-gaap_WarrantMember_srt_MaximumMember"
      decimals="INF"
      unitRef="Pure">0.15</KOPN:OwnershipPercentageinEquityInvestmentWarrant>
    <us-gaap:FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss
      contextRef="From2017-01-012017-12-30_custom_SeriesAWarrantMember"
      decimals="-5"
      unitRef="USD">2000000.0</us-gaap:FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss>
    <KOPN:LossOnWarrant
      contextRef="From2018-04-012018-06-30_custom_SeriesAWarrantMember"
      decimals="-5"
      unitRef="USD">100000</KOPN:LossOnWarrant>
    <us-gaap:EquitySecuritiesFvNi
      contextRef="AsOf2019-05-31_us-gaap_SeriesBMember"
      decimals="-5"
      unitRef="USD">2500000</us-gaap:EquitySecuritiesFvNi>
    <KOPN:UnrealizedGainLossOnSecurities1
      contextRef="From2019-03-312019-06-29"
      decimals="-5"
      unitRef="USD">800000</KOPN:UnrealizedGainLossOnSecurities1>
    <KOPN:ImpairmentOfEquitySecurity
      contextRef="From2019-09-292019-12-28"
      decimals="-5"
      unitRef="USD">5200000</KOPN:ImpairmentOfEquitySecurity>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="AsOf2019-09-30_custom_SolosIncMember"
      decimals="INF"
      unitRef="Pure">0.200</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:PaymentsOfFinancingCosts
      contextRef="From2019-09-272019-09-30_custom_SolosIncMember"
      decimals="-5"
      unitRef="USD">7500000</us-gaap:PaymentsOfFinancingCosts>
    <KOPN:OwnershipPercentagebyOtherOwners
      contextRef="From2019-12-292020-12-26_custom_SolosIncMember"
      decimals="INF"
      unitRef="Pure">0.800</KOPN:OwnershipPercentagebyOtherOwners>
    <us-gaap:FinancialInstrumentsOwnedAtFairValue
      contextRef="AsOf2019-09-30_custom_SolosIncMember"
      decimals="-5"
      unitRef="USD">600000</us-gaap:FinancialInstrumentsOwnedAtFairValue>
    <us-gaap:FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss
      contextRef="From2019-12-292020-12-26_custom_SolosIncMember"
      decimals="-5"
      unitRef="USD">600000</us-gaap:FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss>
    <us-gaap:EquityMethodInvestmentOtherThanTemporaryImpairment
      contextRef="From2019-12-292020-12-26_custom_SolosIncMember"
      decimals="-5"
      unitRef="USD">400000</us-gaap:EquityMethodInvestmentOtherThanTemporaryImpairment>
    <us-gaap:AvailableForSaleSecuritiesTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_89C_eus-gaap--AvailableForSaleSecuritiesTextBlock_zqbLFBu5lCRb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8B8_zOACjgxjbFae" style="display: none"&gt;Schedule of Available-for-sale Marketable Debt Securities&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Amortized Cost&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Unrealized Gains/(Losses)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Fair Value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 39%; text-align: left"&gt;U.S. government and agency backed securities&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20201226__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_pp0p0" style="width: 7%; font-weight: bold; text-align: right" title="Amortized Cost"&gt;1,003,941&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20191228__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_pp0p0" style="width: 7%; text-align: right" title="Amortized Cost"&gt;8,304,229&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax_c20201226__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_pp0p0" style="width: 7%; font-weight: bold; text-align: right" title="Unrealized Gains/(Losses)"&gt;19,179&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax_c20191228__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_pp0p0" style="width: 7%; text-align: right" title="Unrealized Gains/(Losses)"&gt;(7,359&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201226__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_pp0p0" style="width: 7%; font-weight: bold; text-align: right" title="Fair Value"&gt;1,023,120&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20191228__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_pp0p0" style="width: 7%; text-align: right" title="Fair Value"&gt;8,296,870&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Corporate debt&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20201226__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Amortized Cost"&gt;2,603,704&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20191228__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized Cost"&gt;7,459,298&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax_c20201226__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Unrealized Gains/(Losses)"&gt;8,857&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax_c20191228__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unrealized Gains/(Losses)"&gt;(3,171&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201226__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Fair Value"&gt;2,612,561&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20191228__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair Value"&gt;7,456,127&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Total&#x202f;&#x202f;&#x202f;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Amortized Cost"&gt;3,607,645&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized Cost"&gt;15,763,527&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax_c20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Unrealized Gains/(Losses)"&gt;28,036&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax_c20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unrealized Gains/(Losses)"&gt;(10,530&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Fair Value"&gt;3,635,681&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair Value"&gt;15,752,997&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

</us-gaap:AvailableForSaleSecuritiesTextBlock>
    <us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis
      contextRef="AsOf2020-12-26_custom_USGovernmentAndAgencyBackedSecuritiesMember"
      decimals="0"
      unitRef="USD">1003941</us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis>
    <us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis
      contextRef="AsOf2019-12-28_custom_USGovernmentAndAgencyBackedSecuritiesMember"
      decimals="0"
      unitRef="USD">8304229</us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis>
    <us-gaap:DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax
      contextRef="AsOf2020-12-26_custom_USGovernmentAndAgencyBackedSecuritiesMember"
      decimals="0"
      unitRef="USD">19179</us-gaap:DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax>
    <us-gaap:DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax
      contextRef="AsOf2019-12-28_custom_USGovernmentAndAgencyBackedSecuritiesMember"
      decimals="0"
      unitRef="USD">-7359</us-gaap:DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax>
    <us-gaap:AvailableForSaleSecuritiesDebtSecurities
      contextRef="AsOf2020-12-26_custom_USGovernmentAndAgencyBackedSecuritiesMember"
      decimals="0"
      unitRef="USD">1023120</us-gaap:AvailableForSaleSecuritiesDebtSecurities>
    <us-gaap:AvailableForSaleSecuritiesDebtSecurities
      contextRef="AsOf2019-12-28_custom_USGovernmentAndAgencyBackedSecuritiesMember"
      decimals="0"
      unitRef="USD">8296870</us-gaap:AvailableForSaleSecuritiesDebtSecurities>
    <us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis
      contextRef="AsOf2020-12-26_custom_CorporateDebtMember"
      decimals="0"
      unitRef="USD">2603704</us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis>
    <us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis
      contextRef="AsOf2019-12-28_custom_CorporateDebtMember"
      decimals="0"
      unitRef="USD">7459298</us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis>
    <us-gaap:DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax
      contextRef="AsOf2020-12-26_custom_CorporateDebtMember"
      decimals="0"
      unitRef="USD">8857</us-gaap:DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax>
    <us-gaap:DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax
      contextRef="AsOf2019-12-28_custom_CorporateDebtMember"
      decimals="0"
      unitRef="USD">-3171</us-gaap:DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax>
    <us-gaap:AvailableForSaleSecuritiesDebtSecurities
      contextRef="AsOf2020-12-26_custom_CorporateDebtMember"
      decimals="0"
      unitRef="USD">2612561</us-gaap:AvailableForSaleSecuritiesDebtSecurities>
    <us-gaap:AvailableForSaleSecuritiesDebtSecurities
      contextRef="AsOf2019-12-28_custom_CorporateDebtMember"
      decimals="0"
      unitRef="USD">7456127</us-gaap:AvailableForSaleSecuritiesDebtSecurities>
    <us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">3607645</us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis>
    <us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">15763527</us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis>
    <us-gaap:DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">28036</us-gaap:DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax>
    <us-gaap:DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">-10530</us-gaap:DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax>
    <us-gaap:AvailableForSaleSecuritiesDebtSecurities contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">3635681</us-gaap:AvailableForSaleSecuritiesDebtSecurities>
    <us-gaap:AvailableForSaleSecuritiesDebtSecurities contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">15752997</us-gaap:AvailableForSaleSecuritiesDebtSecurities>
    <us-gaap:InvestmentsClassifiedByContractualMaturityDateTableTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_896_eus-gaap--InvestmentsClassifiedByContractualMaturityDateTableTextBlock_z7SpODh98Wh7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
contractual maturity of the Company&#x2019;s marketable debt securities is as follows at December 26, 2020:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span id="xdx_8B9_zgGRVcf3E1r2" style="display: none"&gt;Schedule of Contractual Maturity&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Less than &lt;br/&gt;One year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;One to &lt;br/&gt;Five years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 51%; text-align: left"&gt;U.S. government and agency backed securities&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_pp0p0" style="width: 13%; font-weight: bold; text-align: right" title="Less than One year"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1320"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_pp0p0" style="width: 13%; font-weight: bold; text-align: right" title="One to Five years"&gt;1,023,120&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_pp0p0" style="width: 13%; font-weight: bold; text-align: right" title="Debt Securities, Available-for-sale"&gt;1,023,120&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Corporate debt&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Less than One year"&gt;1,102,171&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="One to Five years"&gt;1,510,390&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Debt Securities, Available-for-sale"&gt;2,612,561&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue_c20201226_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Less than One year"&gt;1,102,171&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue_c20201226_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="One to Five years"&gt;2,533,510&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_pp0p0_c20201226_zozwzgeM6v38" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Debt Securities, Available-for-sale"&gt;3,635,681&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

</us-gaap:InvestmentsClassifiedByContractualMaturityDateTableTextBlock>
    <us-gaap:AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue
      contextRef="AsOf2020-12-26_us-gaap_USGovernmentAgenciesDebtSecuritiesMember"
      decimals="0"
      unitRef="USD">1023120</us-gaap:AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue>
    <us-gaap:AvailableForSaleSecuritiesDebtSecurities
      contextRef="AsOf2020-12-26_us-gaap_USGovernmentAgenciesDebtSecuritiesMember"
      decimals="0"
      unitRef="USD">1023120</us-gaap:AvailableForSaleSecuritiesDebtSecurities>
    <us-gaap:AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue
      contextRef="AsOf2020-12-26_us-gaap_CorporateDebtSecuritiesMember"
      decimals="0"
      unitRef="USD">1102171</us-gaap:AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue>
    <us-gaap:AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue
      contextRef="AsOf2020-12-26_us-gaap_CorporateDebtSecuritiesMember"
      decimals="0"
      unitRef="USD">1510390</us-gaap:AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue>
    <us-gaap:AvailableForSaleSecuritiesDebtSecurities
      contextRef="AsOf2020-12-26_us-gaap_CorporateDebtSecuritiesMember"
      decimals="0"
      unitRef="USD">2612561</us-gaap:AvailableForSaleSecuritiesDebtSecurities>
    <us-gaap:AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">1102171</us-gaap:AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue>
    <us-gaap:AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">2533510</us-gaap:AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue>
    <us-gaap:AvailableForSaleSecuritiesDebtSecurities contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">3635681</us-gaap:AvailableForSaleSecuritiesDebtSecurities>
    <us-gaap:ShareholdersEquityAndShareBasedPaymentsTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_809_eus-gaap--ShareholdersEquityAndShareBasedPaymentsTextBlock_zQsvdeHPwZia" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;8.
&lt;span&gt;&lt;span&gt;&lt;span id="xdx_828_zB1pEW4NrXP3"&gt;Stockholders&#x2019; Equity and Stock-Based Compensation&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Sale
of Treasury Stock:&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;During
the three months and year ended December 26, 2020, the Company sold &lt;span id="xdx_903_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pii_c20200927__20201226__us-gaap--SubsidiarySaleOfStockAxis__custom--AtTheMarketOfferingMember_z6ZsmjVVlTzl" title="Sale of Stock, Number of Shares Issued in Transaction"&gt;1,949,101&lt;/span&gt; shares of its common stock for approximately $&lt;span id="xdx_90F_eus-gaap--ProceedsFromSaleOfTreasuryStock_pn5n6_c20200927__20201226__us-gaap--SubsidiarySaleOfStockAxis__custom--AtTheMarketOfferingMember_zSgiAfvM6aL9" title="Proceeds from sale of treasury stock"&gt;3.8&lt;/span&gt;
million, net of offering expenses, through the sale of shares under its At The Market Offering Agreement, dated December 14, 2018.
Commissions paid were approximately $&lt;span id="xdx_906_eus-gaap--PaymentsOfStockIssuanceCosts_pn3n3_c20200927__20201226__us-gaap--SubsidiarySaleOfStockAxis__custom--AtTheMarketOfferingMember_zRj9tKRcVIlb" title="Commissions paid"&gt;120&lt;/span&gt;,000. The Company intends to use the net proceeds from sales made under the ATM offering
for working capital and other general corporate purposes&lt;b&gt;.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Registered
Sale of Equity Securities&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;On
March 15, 2019, the Company sold &lt;span id="xdx_906_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pn5n6_c20190314__20190315_zm9IxkjPykb4" title="Sale of Stock, Number of Shares Issued in Transaction"&gt;7.3&lt;/span&gt; million shares of registered common stock for gross proceeds of $&lt;span id="xdx_90E_ecustom--GrossProceedsFromRegisteredSaleEquitySecurities_c20190314__20190315_pn5n6" title="Gross proceeds from registered sale equity securities"&gt;8.0&lt;/span&gt; million ($&lt;span id="xdx_908_eus-gaap--SharesIssuedPricePerShare_c20190315_pii" title="Shares Issued, Price Per Share"&gt;1.10&lt;/span&gt; per share),
before deducting underwriting discounts and offering expenses paid by the Company of $&lt;span id="xdx_900_ecustom--UnderwritingDiscountsAndOfferingExpensesfromSaleofEquity_pn5n6_c20190314__20190315_zWsoq4W14LJ2" title="Underwriting discounts and offering expenses from sale of equity"&gt;0.7&lt;/span&gt; million. This represented approximately
&lt;span id="xdx_90B_ecustom--PercentageOfCommonStockSharesOutstanding_pii_dp_c20190314__20190315_z7WlUi9Yyjc" title="Percentage of common stock outstanding"&gt;8.9&lt;/span&gt;% of Kopin&#x2019;s total outstanding shares of common stock as of the date of purchase. The net proceeds from the offering
were used for general corporate purposes, including working capital. On April 10, 2019, the Company sold &lt;span id="xdx_908_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pn5n6_c20190409__20190410_zrrwJQVEAb4g" title="Sale of Stock, Number of Shares Issued in Transaction"&gt;0.7&lt;/span&gt; million shares of
registered common stock for gross proceeds of $&lt;span id="xdx_90E_ecustom--GrossProceedsFromRegisteredSaleEquitySecurities_pn5n6_c20190409__20190410_zHn93zjFyjZ" title="Gross proceeds from registered sale equity securities"&gt;0.8&lt;/span&gt; million ($&lt;span id="xdx_90C_eus-gaap--SharesIssuedPricePerShare_c20190410_pii" title="Shares Issued, Price Per Share"&gt;1.10&lt;/span&gt; per share), before deducting underwriting discounts and offering
expenses paid by the Company of less than $&lt;span id="xdx_901_ecustom--UnderwritingDiscountsAndOfferingExpensesfromSaleofEquity_c20190409__20190410_pn5n6" title="Underwriting discounts and offering expenses from sale of equity"&gt;0.1&lt;/span&gt; million, pursuant to the partial exercise of the underwriters&#x2019; overallotment
option in connection with its March 15, 2019 public offering. This represented approximately &lt;span id="xdx_906_ecustom--PercentageOfCommonStockSharesOutstanding_pii_dp_c20190409__20190410_zi2lpT4OR5w6" title="Percentage of common stock outstanding"&gt;0.8&lt;/span&gt;% of Kopin&#x2019;s total outstanding
shares of common stock as of the date of purchase.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) &lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Restricted
Stock Awards&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;In
2020, the Company adopted a 2020 Equity Incentive Plan (&#x201c;2020 Equity Plan&#x201d;) which authorized the issuance of shares
of common stock to employees, non-employees, and the Board. The 2020 Equity Plan was a successor to the Company&#x2019;s 2010 Equity
Incentive Plan (&#x201c;2010 Equity Plan&#x201d;). The number of shares authorized under the 2020 Equity Plan was &lt;span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_c20201226__us-gaap--PlanNameAxis__custom--TwoThousandTwentyEquityIncentivePlanMember_pii"&gt;4,000,000
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;shares of Company Stock. In addition,
shares of the Company Stock underlying any outstanding award granted under the 2010 Equity Plan that expires, or is terminated,
surrendered or forfeited for any reason without issuance of such shares shall be available for the award of new Grants under this
Plan. As of December 26, 2020, the Company has approximately &lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_pn5n6_c20201226__us-gaap--PlanNameAxis__custom--TwoThousandTwentyEquityIncentivePlanMember_zQEPlI0ddEf9"&gt;2.4
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;million shares of common stock authorized
and available for issuance under the Company&#x2019;s 2020 Equity Plan.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
fair value of non-vested restricted common stock awards is generally the market value of the Company&#x2019;s common stock on the
date of grant. The non-vested restricted common stock awards require the employee to fulfill certain obligations, including remaining
employed by the Company for periods ranging from one to five years (the vesting period) and in certain cases also require meeting
either performance criteria or the Company&#x2019;s stock achieving a certain price. For non-vested restricted common stock awards
that solely require the recipient to remain employed with the Company, the stock compensation expense is amortized over the anticipated
service period. For non-vested restricted common stock awards that require the achievement of performance criteria, the Company
reviews the probability of achieving the performance goals on a periodic basis. If the Company determines that it is probable
that the performance criteria will be achieved, the amount of compensation cost derived for the performance goal is amortized
over the anticipated service period. If the performance criteria are not met, no compensation cost is recognized and any previously
recognized compensation cost is reversed.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p id="xdx_890_eus-gaap--ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock_z6ftxHe2WtN5"&gt;&lt;span style="display: none"&gt;&lt;span id="xdx_8BA_z0l0eyQIdlne"&gt;Schedule of Non-vested Restricted Stock Activity&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Shares&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; vertical-align: bottom"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Weighted
Average Grant Fair Value&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%"&gt;Outstanding at December 30, 2017&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pii_c20171231__20181229_zV2aIP6FfMcl" style="width: 16%; text-align: right" title="Number of Shares, Restricted stock Outstanding Beginning"&gt;&lt;span title="Number of Shares, Restricted stock Outstanding Beginning"&gt;2,629,274&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pii_c20171231__20181229_zr9MGMWUT7D8" style="width: 16%; text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Outstanding Beginning"&gt;&lt;span title="Weighted Average Grant Date Fair Value, Restricted stock Outstanding Beginning"&gt;3.31&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20171231__20181229_pii" style="text-align: right" title="Number of Shares, Restricted stock Granted"&gt;&lt;span title="Number of Shares, Restricted stock Granted"&gt;1,549,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20171231__20181229_pii" style="text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Granted"&gt;&lt;span title="Weighted Average Grant Date Fair Value, Restricted stock Granted"&gt;2.25&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt"&gt;Forfeited&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pii_di_c20171231__20181229_zSEJLHwLNRMh" style="text-align: right" title="Number of Shares, Restricted stock Forfeited"&gt;&lt;span&gt;(872,025&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20171231__20181229_pii" style="text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Forfeited"&gt;&lt;span title="Weighted Average Grant Date Fair Value, Restricted stock Forfeited"&gt;3.78&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1.5pt"&gt;Vested&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pii_di_c20171231__20181229_zLeqDnQRtm7f" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Shares, Restricted stock Vested"&gt;&lt;span title="Number of Shares, Restricted stock Vested"&gt;(1,093,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20171231__20181229_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Vested"&gt;&lt;span title="Weighted Average Grant Date Fair Value, Restricted stock Vested"&gt;3.05&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Outstanding at December 29, 2018&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pii_c20171231__20181229_zW7Wd4sUsHY7" style="text-align: right" title="Number of Shares, Restricted stock Outstanding Ending"&gt;&lt;span title="Number of Shares, Restricted stock Outstanding Ending"&gt;2,213,249&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20171231__20181229_z3px7HDx4vNa" style="text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Outstanding Ending"&gt;&lt;span title="Weighted Average Grant Date Fair Value, Restricted stock Outstanding Ending"&gt;2.51&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20181230__20191228_pii" style="text-align: right" title="Number of Shares, Restricted stock Granted"&gt;645,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20181230__20191228_pii" style="text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Granted"&gt;0.57&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt"&gt;Forfeited&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pii_di_c20181230__20191228_zbhqAf4R2HF2" style="text-align: right" title="Number of Shares, Restricted stock Forfeited"&gt;(355,625&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20181230__20191228_pii" style="text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Forfeited"&gt;2.95&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1.5pt"&gt;Vested&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pii_di_c20181230__20191228_z8oxhgrOGCZ9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Shares, Restricted stock Vested"&gt;(639,500&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20181230__20191228_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Vested"&gt;2.98&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Balance at December 28, 2019&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pii_c20181230__20191228_zuXnOzDoJwK3" style="text-align: right" title="Number of Shares, Restricted stock Outstanding Ending"&gt;1,863,124&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20181230__20191228_zbpyMheyzLq6" style="text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Outstanding Ending"&gt;1.60&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; font-weight: bold"&gt;Granted&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20191229__20201226_pii" style="font-weight: bold; text-align: right" title="Number of Shares, Restricted stock Granted"&gt;2,381,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20191229__20201226_pii" style="font-weight: bold; text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Granted"&gt;1.42&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; font-weight: bold"&gt;Forfeited&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pii_di_c20191229__20201226_zlJbCMPuUvd5" style="font-weight: bold; text-align: right" title="Number of Shares, Restricted stock Forfeited"&gt;(153,595&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20191229__20201226_pii" style="font-weight: bold; text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Forfeited"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;1.71&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; font-weight: bold; padding-bottom: 1.5pt"&gt;Vested&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pii_di_c20191229__20201226_zBMPKjt0CtTh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number of Shares, Restricted stock Vested"&gt;(1,038,655&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20191229__20201226_pii" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Vested"&gt;0.96&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;Balance at December 26, 2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pii_c20191229__20201226_zTCVylmBIiQ7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number of Shares, Restricted stock Outstanding Ending"&gt;3,051,874&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20191229__20201226_zMcWjpqElNOg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Outstanding Ending"&gt;1.67&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p id="xdx_8A5_zUU74R3KuOnh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;On
December 31, 2020 (fiscal year beginning 2021), the Company amended the employment agreement with our CEO Dr. John Fan to expire
on December 24, 2022 and as part of the amendment issued five tranches of &lt;span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20191229__20201226__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--DrJohnFanMember_pii" title="Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period"&gt;188,000&lt;/span&gt; shares of restricted stock grants. The grants
will vest upon the achievement of the Company&#x2019;s stock price reaching certain levels for &lt;span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dtD_c20191229__20201226__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--DrJohnFanMember_zXeZh5PGV156" title="Award vesting period"&gt;20&lt;/span&gt; consecutive trading day period
following the grant date. The Company used a Monte Carlo model to determine the estimated fair value of the awards. Total compensation
expense resulting from the awards is approximately $&lt;span id="xdx_901_eus-gaap--ShareBasedCompensation_pn5n6_c20191229__20201226__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--DrJohnFanMember_zkHxQTI0fa46" title="Compensation expense"&gt;2.1&lt;/span&gt; million. The Company&#x2019;s stock price met the required levels in the
first quarter of fiscal year 2021 and the total stock compensation expense was recognized in the first quarter of fiscal year
2021. All of the grants are subject to certain acceleration events and terminate on December 24, 2022. The following table describes
inputs used to calculate fair value of the restricted stock grants:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_892_eus-gaap--ScheduleOfShareBasedPaymentAwardEmployeeStockPurchasePlanValuationAssumptionsTableTextBlock_zPoVHauOaiW2"&gt;&lt;span id="xdx_8B4_zOZ8l8I1l3v6" style="display: none"&gt;Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 78%; text-align: left"&gt;Expected volatility&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPure_c20191229__20201226_zrEbZDkI96K5" style="width: 18%; font-weight: bold; text-align: right" title="Expected volatility"&gt;94.2&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Interest rate&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pii_dp_uPure_c20191229__20201226_zrTftjptNOPd" style="font-weight: bold; text-align: right" title="Interest rate"&gt;0.2&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Expected life (years)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20191229__20201226_zM1eLE6DV4fi" style="font-weight: bold; text-align: right" title="Expected life (years)"&gt;0.7&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Dividend yield&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pii_dp0_uPure_c20191229__20201226_z4A1SJ1MKsS" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Dividend yield"&gt;&#x2014;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;
&lt;p id="xdx_8A2_zFhMIA9z6eR1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) &lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Stock-Based
Compensation&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89C_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_zroQpPj8htob" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
following table summarizes stock-based compensation expense within each of the categories below as it relates to non-vested restricted
common stock awards for the fiscal years 2020, 2019 and 2018 (no tax benefits were recognized):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_8B0_zSkMIHnuBnu9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif; display: none"&gt;Schedule of Stock-based Compensation Expense&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 49%; text-align: left"&gt;Cost of product revenues&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AllocatedShareBasedCompensationExpense_c20191229__20201226__us-gaap--IncomeStatementLocationAxis__custom--CostOfProductRevenuesMember_pp0p0" style="width: 13%; font-weight: bold; text-align: right" title="Share-based Payment Arrangement, Expense"&gt;113,517&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20181230__20191228__us-gaap--IncomeStatementLocationAxis__custom--CostOfProductRevenuesMember_pp0p0" style="width: 13%; text-align: right" title="Share-based Payment Arrangement, Expense"&gt;102,629&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20171231__20181229__us-gaap--IncomeStatementLocationAxis__custom--CostOfProductRevenuesMember_pp0p0" style="width: 13%; text-align: right" title="Share-based Payment Arrangement, Expense"&gt;418,605&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Research and development&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_c20191229__20201226__us-gaap--IncomeStatementLocationAxis__custom--ResearchAndDevelopmentMember_pp0p0" style="font-weight: bold; text-align: right" title="Share-based Payment Arrangement, Expense"&gt;204,599&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AllocatedShareBasedCompensationExpense_c20181230__20191228__us-gaap--IncomeStatementLocationAxis__custom--ResearchAndDevelopmentMember_pp0p0" style="text-align: right" title="Share-based Payment Arrangement, Expense"&gt;295,872&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AllocatedShareBasedCompensationExpense_c20171231__20181229__us-gaap--IncomeStatementLocationAxis__custom--ResearchAndDevelopmentMember_pp0p0" style="text-align: right" title="Share-based Payment Arrangement, Expense"&gt;725,112&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Selling, general and administrative&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AllocatedShareBasedCompensationExpense_c20191229__20201226__us-gaap--IncomeStatementLocationAxis__custom--SellingGeneralAndAdministrativeMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Share-based Payment Arrangement, Expense"&gt;503,006&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AllocatedShareBasedCompensationExpense_c20181230__20191228__us-gaap--IncomeStatementLocationAxis__custom--SellingGeneralAndAdministrativeMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Share-based Payment Arrangement, Expense"&gt;1,658,899&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AllocatedShareBasedCompensationExpense_c20171231__20181229__us-gaap--IncomeStatementLocationAxis__custom--SellingGeneralAndAdministrativeMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Share-based Payment Arrangement, Expense"&gt;3,647,337&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AllocatedShareBasedCompensationExpense_c20191229__20201226_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Share-based Payment Arrangement, Expense"&gt;821,122&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AllocatedShareBasedCompensationExpense_c20181230__20191228_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Share-based Payment Arrangement, Expense"&gt;2,057,400&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AllocatedShareBasedCompensationExpense_c20171231__20181229_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Share-based Payment Arrangement, Expense"&gt;4,791,054&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p id="xdx_8A7_z16VwQCDOPK2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Unrecognized
compensation expense for non-vested restricted common stock as of December 26, 2020 totaled $&lt;span id="xdx_906_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_pn5n6_c20201226_zMmwnq98Cvil" title="Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount"&gt;2.0&lt;/span&gt; million and is expected to be
recognized over a weighted average period of approximately &lt;span id="xdx_900_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtYxL_c20191229__20201226_zbMw8Sd6uWe4" title="Unrecognized compensation expense period for recognition::XDX::4"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1466"&gt;four &lt;/span&gt;&lt;/span&gt;years.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ShareholdersEquityAndShareBasedPaymentsTextBlock>
    <us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction
      contextRef="From2020-09-272020-12-26_custom_AtTheMarketOfferingMember"
      decimals="INF"
      unitRef="Shares">1949101</us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction>
    <us-gaap:ProceedsFromSaleOfTreasuryStock
      contextRef="From2020-09-272020-12-26_custom_AtTheMarketOfferingMember"
      decimals="-5"
      unitRef="USD">3800000</us-gaap:ProceedsFromSaleOfTreasuryStock>
    <us-gaap:PaymentsOfStockIssuanceCosts
      contextRef="From2020-09-272020-12-26_custom_AtTheMarketOfferingMember"
      decimals="-3"
      unitRef="USD">120000</us-gaap:PaymentsOfStockIssuanceCosts>
    <us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction
      contextRef="From2019-03-142019-03-15"
      decimals="-5"
      unitRef="Shares">7300000</us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction>
    <KOPN:GrossProceedsFromRegisteredSaleEquitySecurities
      contextRef="From2019-03-142019-03-15"
      decimals="-5"
      unitRef="USD">8000000.0</KOPN:GrossProceedsFromRegisteredSaleEquitySecurities>
    <us-gaap:SharesIssuedPricePerShare
      contextRef="AsOf2019-03-15"
      decimals="INF"
      unitRef="USDPShares">1.10</us-gaap:SharesIssuedPricePerShare>
    <KOPN:UnderwritingDiscountsAndOfferingExpensesfromSaleofEquity
      contextRef="From2019-03-142019-03-15"
      decimals="-5"
      unitRef="USD">700000</KOPN:UnderwritingDiscountsAndOfferingExpensesfromSaleofEquity>
    <KOPN:PercentageOfCommonStockSharesOutstanding
      contextRef="From2019-03-142019-03-15"
      decimals="INF"
      unitRef="Pure">0.089</KOPN:PercentageOfCommonStockSharesOutstanding>
    <us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction
      contextRef="From2019-04-092019-04-10"
      decimals="-5"
      unitRef="Shares">700000</us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction>
    <KOPN:GrossProceedsFromRegisteredSaleEquitySecurities
      contextRef="From2019-04-092019-04-10"
      decimals="-5"
      unitRef="USD">800000</KOPN:GrossProceedsFromRegisteredSaleEquitySecurities>
    <us-gaap:SharesIssuedPricePerShare
      contextRef="AsOf2019-04-10"
      decimals="INF"
      unitRef="USDPShares">1.10</us-gaap:SharesIssuedPricePerShare>
    <KOPN:UnderwritingDiscountsAndOfferingExpensesfromSaleofEquity
      contextRef="From2019-04-092019-04-10"
      decimals="-5"
      unitRef="USD">100000</KOPN:UnderwritingDiscountsAndOfferingExpensesfromSaleofEquity>
    <KOPN:PercentageOfCommonStockSharesOutstanding
      contextRef="From2019-04-092019-04-10"
      decimals="INF"
      unitRef="Pure">0.008</KOPN:PercentageOfCommonStockSharesOutstanding>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized
      contextRef="AsOf2020-12-26_custom_TwoThousandTwentyEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">4000000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant
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      decimals="-5"
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    <us-gaap:ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_890_eus-gaap--ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock_z6ftxHe2WtN5"&gt;&lt;span style="display: none"&gt;&lt;span id="xdx_8BA_z0l0eyQIdlne"&gt;Schedule of Non-vested Restricted Stock Activity&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Shares&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; vertical-align: bottom"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Weighted
Average Grant Fair Value&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%"&gt;Outstanding at December 30, 2017&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pii_c20171231__20181229_zV2aIP6FfMcl" style="width: 16%; text-align: right" title="Number of Shares, Restricted stock Outstanding Beginning"&gt;&lt;span title="Number of Shares, Restricted stock Outstanding Beginning"&gt;2,629,274&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pii_c20171231__20181229_zr9MGMWUT7D8" style="width: 16%; text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Outstanding Beginning"&gt;&lt;span title="Weighted Average Grant Date Fair Value, Restricted stock Outstanding Beginning"&gt;3.31&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20171231__20181229_pii" style="text-align: right" title="Number of Shares, Restricted stock Granted"&gt;&lt;span title="Number of Shares, Restricted stock Granted"&gt;1,549,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20171231__20181229_pii" style="text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Granted"&gt;&lt;span title="Weighted Average Grant Date Fair Value, Restricted stock Granted"&gt;2.25&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt"&gt;Forfeited&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pii_di_c20171231__20181229_zSEJLHwLNRMh" style="text-align: right" title="Number of Shares, Restricted stock Forfeited"&gt;&lt;span&gt;(872,025&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20171231__20181229_pii" style="text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Forfeited"&gt;&lt;span title="Weighted Average Grant Date Fair Value, Restricted stock Forfeited"&gt;3.78&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1.5pt"&gt;Vested&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pii_di_c20171231__20181229_zLeqDnQRtm7f" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Shares, Restricted stock Vested"&gt;&lt;span title="Number of Shares, Restricted stock Vested"&gt;(1,093,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20171231__20181229_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Vested"&gt;&lt;span title="Weighted Average Grant Date Fair Value, Restricted stock Vested"&gt;3.05&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Outstanding at December 29, 2018&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pii_c20171231__20181229_zW7Wd4sUsHY7" style="text-align: right" title="Number of Shares, Restricted stock Outstanding Ending"&gt;&lt;span title="Number of Shares, Restricted stock Outstanding Ending"&gt;2,213,249&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20171231__20181229_z3px7HDx4vNa" style="text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Outstanding Ending"&gt;&lt;span title="Weighted Average Grant Date Fair Value, Restricted stock Outstanding Ending"&gt;2.51&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20181230__20191228_pii" style="text-align: right" title="Number of Shares, Restricted stock Granted"&gt;645,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20181230__20191228_pii" style="text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Granted"&gt;0.57&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt"&gt;Forfeited&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pii_di_c20181230__20191228_zbhqAf4R2HF2" style="text-align: right" title="Number of Shares, Restricted stock Forfeited"&gt;(355,625&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20181230__20191228_pii" style="text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Forfeited"&gt;2.95&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1.5pt"&gt;Vested&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pii_di_c20181230__20191228_z8oxhgrOGCZ9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Shares, Restricted stock Vested"&gt;(639,500&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20181230__20191228_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Vested"&gt;2.98&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Balance at December 28, 2019&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pii_c20181230__20191228_zuXnOzDoJwK3" style="text-align: right" title="Number of Shares, Restricted stock Outstanding Ending"&gt;1,863,124&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20181230__20191228_zbpyMheyzLq6" style="text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Outstanding Ending"&gt;1.60&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; font-weight: bold"&gt;Granted&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20191229__20201226_pii" style="font-weight: bold; text-align: right" title="Number of Shares, Restricted stock Granted"&gt;2,381,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20191229__20201226_pii" style="font-weight: bold; text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Granted"&gt;1.42&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; font-weight: bold"&gt;Forfeited&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pii_di_c20191229__20201226_zlJbCMPuUvd5" style="font-weight: bold; text-align: right" title="Number of Shares, Restricted stock Forfeited"&gt;(153,595&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20191229__20201226_pii" style="font-weight: bold; text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Forfeited"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;1.71&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; font-weight: bold; padding-bottom: 1.5pt"&gt;Vested&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pii_di_c20191229__20201226_zBMPKjt0CtTh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number of Shares, Restricted stock Vested"&gt;(1,038,655&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20191229__20201226_pii" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Vested"&gt;0.96&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;Balance at December 26, 2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pii_c20191229__20201226_zTCVylmBIiQ7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number of Shares, Restricted stock Outstanding Ending"&gt;3,051,874&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20191229__20201226_zMcWjpqElNOg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Outstanding Ending"&gt;1.67&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

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    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod
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    <us-gaap:ShareBasedCompensation
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    <us-gaap:ScheduleOfShareBasedPaymentAwardEmployeeStockPurchasePlanValuationAssumptionsTableTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_892_eus-gaap--ScheduleOfShareBasedPaymentAwardEmployeeStockPurchasePlanValuationAssumptionsTableTextBlock_zPoVHauOaiW2"&gt;&lt;span id="xdx_8B4_zOZ8l8I1l3v6" style="display: none"&gt;Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 78%; text-align: left"&gt;Expected volatility&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPure_c20191229__20201226_zrEbZDkI96K5" style="width: 18%; font-weight: bold; text-align: right" title="Expected volatility"&gt;94.2&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Interest rate&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pii_dp_uPure_c20191229__20201226_zrTftjptNOPd" style="font-weight: bold; text-align: right" title="Interest rate"&gt;0.2&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Expected life (years)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20191229__20201226_zM1eLE6DV4fi" style="font-weight: bold; text-align: right" title="Expected life (years)"&gt;0.7&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Dividend yield&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pii_dp0_uPure_c20191229__20201226_z4A1SJ1MKsS" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Dividend yield"&gt;&#x2014;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;
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      unitRef="Pure">0.942</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
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      decimals="INF"
      unitRef="Pure">0.002</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="From2019-12-29to2020-12-26">P0Y8M12D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
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      contextRef="From2019-12-29to2020-12-26"
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    <us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_89C_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_zroQpPj8htob" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
following table summarizes stock-based compensation expense within each of the categories below as it relates to non-vested restricted
common stock awards for the fiscal years 2020, 2019 and 2018 (no tax benefits were recognized):&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_8B0_zSkMIHnuBnu9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif; display: none"&gt;Schedule of Stock-based Compensation Expense&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 49%; text-align: left"&gt;Cost of product revenues&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AllocatedShareBasedCompensationExpense_c20191229__20201226__us-gaap--IncomeStatementLocationAxis__custom--CostOfProductRevenuesMember_pp0p0" style="width: 13%; font-weight: bold; text-align: right" title="Share-based Payment Arrangement, Expense"&gt;113,517&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20181230__20191228__us-gaap--IncomeStatementLocationAxis__custom--CostOfProductRevenuesMember_pp0p0" style="width: 13%; text-align: right" title="Share-based Payment Arrangement, Expense"&gt;102,629&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20171231__20181229__us-gaap--IncomeStatementLocationAxis__custom--CostOfProductRevenuesMember_pp0p0" style="width: 13%; text-align: right" title="Share-based Payment Arrangement, Expense"&gt;418,605&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Research and development&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_c20191229__20201226__us-gaap--IncomeStatementLocationAxis__custom--ResearchAndDevelopmentMember_pp0p0" style="font-weight: bold; text-align: right" title="Share-based Payment Arrangement, Expense"&gt;204,599&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AllocatedShareBasedCompensationExpense_c20181230__20191228__us-gaap--IncomeStatementLocationAxis__custom--ResearchAndDevelopmentMember_pp0p0" style="text-align: right" title="Share-based Payment Arrangement, Expense"&gt;295,872&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AllocatedShareBasedCompensationExpense_c20171231__20181229__us-gaap--IncomeStatementLocationAxis__custom--ResearchAndDevelopmentMember_pp0p0" style="text-align: right" title="Share-based Payment Arrangement, Expense"&gt;725,112&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Selling, general and administrative&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AllocatedShareBasedCompensationExpense_c20191229__20201226__us-gaap--IncomeStatementLocationAxis__custom--SellingGeneralAndAdministrativeMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Share-based Payment Arrangement, Expense"&gt;503,006&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AllocatedShareBasedCompensationExpense_c20181230__20191228__us-gaap--IncomeStatementLocationAxis__custom--SellingGeneralAndAdministrativeMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Share-based Payment Arrangement, Expense"&gt;1,658,899&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AllocatedShareBasedCompensationExpense_c20171231__20181229__us-gaap--IncomeStatementLocationAxis__custom--SellingGeneralAndAdministrativeMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Share-based Payment Arrangement, Expense"&gt;3,647,337&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AllocatedShareBasedCompensationExpense_c20191229__20201226_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Share-based Payment Arrangement, Expense"&gt;821,122&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AllocatedShareBasedCompensationExpense_c20181230__20191228_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Share-based Payment Arrangement, Expense"&gt;2,057,400&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AllocatedShareBasedCompensationExpense_c20171231__20181229_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Share-based Payment Arrangement, Expense"&gt;4,791,054&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

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    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2018-12-302019-12-28_custom_CostOfProductRevenuesMember"
      decimals="0"
      unitRef="USD">102629</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2017-12-312018-12-29_custom_CostOfProductRevenuesMember"
      decimals="0"
      unitRef="USD">418605</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2019-12-292020-12-26_custom_ResearchAndDevelopmentMember"
      decimals="0"
      unitRef="USD">204599</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
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      decimals="0"
      unitRef="USD">295872</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
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      decimals="0"
      unitRef="USD">725112</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2019-12-292020-12-26_custom_SellingGeneralAndAdministrativeMember"
      decimals="0"
      unitRef="USD">503006</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
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      decimals="0"
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    <us-gaap:AllocatedShareBasedCompensationExpense
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      decimals="0"
      unitRef="USD">3647337</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2019-12-29to2020-12-26"
      decimals="0"
      unitRef="USD">821122</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2018-12-302019-12-28"
      decimals="0"
      unitRef="USD">2057400</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2017-12-312018-12-29"
      decimals="0"
      unitRef="USD">4791054</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized contextRef="AsOf2020-12-26" decimals="-5" unitRef="USD">2000000.0</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized>
    <us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_807_eus-gaap--ConcentrationRiskDisclosureTextBlock_z391NqMYpGSd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;9.
&lt;span id="xdx_82A_zDNUrZq8JRlf"&gt;Concentrations of Risk&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_892_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_zhcGTWg3pMqa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Ongoing
credit evaluations of customers&#x2019; financial condition are performed and collateral, such as letters of credit, are generally
not required. Customer&#x2019;s accounts receivable balance as a percentage of total accounts receivable was as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span id="xdx_8BB_z2ArHfWMggJ9" style="display: none"&gt;Schedules of Concentration of Risk, by Risk Factor&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Percent of Gross Accounts Receivable&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;Customer&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 26, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;December 28, 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Collins Aerospace&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20191229__20201226__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CollinsAerospaceMember_z5sHo1bljuY9" style="width: 16%; font-weight: bold; text-align: right" title="Concentrations of risk percentage"&gt;45&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20181230__20191228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CollinsAerospaceMember_zsTNYAK4YGqb" style="width: 16%; text-align: right" title="Concentrations of risk percentage"&gt;23&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;DRS Network &amp;amp; Imaging Systems, LLC&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20191229__20201226__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--DRSNetworkAndImagingSystemsLLCMember_zwaI7VORPlIg" style="font-weight: bold; text-align: right" title="Concentrations of risk percentage"&gt;15&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20181230__20191228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--DRSNetworkAndImagingSystemsLLCMember_zw8JBZLMG3r9" style="text-align: right" title="Concentrations of risk percentage"&gt;22&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Scott Safety&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;*&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20181230__20191228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ScottSafetyMember_z1XXd4gEpid1" style="text-align: right" title="Concentrations of risk percentage"&gt;12&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;RealWear, Inc.&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;*&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20181230__20191228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--RealWearIncMember_zXYOTMdqSMbd" style="text-align: right" title="Concentrations of risk percentage"&gt;10&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Note:
The symbol &#x201c;*&#x201d; indicates that accounts receivables from that customer were less than 10% of the Company&#x2019;s total
accounts receivable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Sales
to significant non-affiliated customers for fiscal years 2020, 2019 and 2018, as a percentage of total revenues, is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Sales as a Percent of Total Revenue&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Fiscal Year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;Customer&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 49%; text-align: left"&gt;Defense Customers in Total&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20191229__20201226__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--DefenseCustomersMember_zAIs5ciLQcs9" style="width: 13%; font-weight: bold; text-align: right" title="Concentrations of risk percentage"&gt;50&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20181230__20191228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--DefenseCustomersMember_z7SLQie9GXW7" style="width: 13%; text-align: right" title="Concentrations of risk percentage"&gt;30&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20171231__20181229__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--DefenseCustomersMember_zq8rnJXsO2n4" style="width: 13%; text-align: right" title="Concentrations of risk percentage"&gt;36&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;General Dynamics&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;*&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;*&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20171231__20181229__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--GeneralDynamicsMember_z4hcIQrjH223" style="text-align: right" title="Concentrations of risk percentage"&gt;11&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;DRS Network &amp;amp; Imaging Systems, LLC&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20191229__20201226__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--DRSNetworkAndImagingSystemsLLCMember_ztlruZBkgsA8" style="font-weight: bold; text-align: right" title="Concentrations of risk percentage"&gt;35&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20181230__20191228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--DRSNetworkAndImagingSystemsLLCMember_zPwH0vuCAygl" style="text-align: right" title="Concentrations of risk percentage"&gt;17&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;*&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Collins Aerospace&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20191229__20201226__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CollinsAerospaceMember_zhZh1qREk7cd" style="font-weight: bold; text-align: right" title="Concentrations of risk percentage"&gt;27&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;*&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20171231__20181229__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CollinsAerospaceMember_z72lqqc48Sp6" style="text-align: right" title="Concentrations of risk percentage"&gt;20&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;RealWear, Inc.&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;*&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20181230__20191228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--RealWearIncMember_zZSF2bIkSuYf" style="text-align: right" title="Concentrations of risk percentage"&gt;20&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;*&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Funded Research and Development Contracts&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20191229__20201226__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--FundedResearchAndDevelopmentContractsMember_zrYUhBBasWsd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Concentrations of risk percentage"&gt;25&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20181230__20191228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--FundedResearchAndDevelopmentContractsMember_zZvTtW264Eq" style="border-bottom: Black 1.5pt solid; text-align: right" title="Concentrations of risk percentage"&gt;17&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20171231__20181229__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--FundedResearchAndDevelopmentContractsMember_zspNPclysjOi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Concentrations of risk percentage"&gt;20&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Note:
The symbol &#x201c;*&#x201d; indicates that sales to that customer were less than 10% of the Company&#x2019;s total revenues. The
caption &#x201c;Defense Customers in Total&#x201d; excludes research and development contracts.&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_8A4_zsG62NDmdfxa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) &lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ConcentrationRiskDisclosureTextBlock>
    <us-gaap:SchedulesOfConcentrationOfRiskByRiskFactorTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_892_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_zhcGTWg3pMqa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Ongoing
credit evaluations of customers&#x2019; financial condition are performed and collateral, such as letters of credit, are generally
not required. Customer&#x2019;s accounts receivable balance as a percentage of total accounts receivable was as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span id="xdx_8BB_z2ArHfWMggJ9" style="display: none"&gt;Schedules of Concentration of Risk, by Risk Factor&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Percent of Gross Accounts Receivable&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;Customer&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 26, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;December 28, 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Collins Aerospace&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20191229__20201226__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CollinsAerospaceMember_z5sHo1bljuY9" style="width: 16%; font-weight: bold; text-align: right" title="Concentrations of risk percentage"&gt;45&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20181230__20191228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CollinsAerospaceMember_zsTNYAK4YGqb" style="width: 16%; text-align: right" title="Concentrations of risk percentage"&gt;23&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;DRS Network &amp;amp; Imaging Systems, LLC&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20191229__20201226__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--DRSNetworkAndImagingSystemsLLCMember_zwaI7VORPlIg" style="font-weight: bold; text-align: right" title="Concentrations of risk percentage"&gt;15&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20181230__20191228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--DRSNetworkAndImagingSystemsLLCMember_zw8JBZLMG3r9" style="text-align: right" title="Concentrations of risk percentage"&gt;22&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Scott Safety&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;*&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20181230__20191228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ScottSafetyMember_z1XXd4gEpid1" style="text-align: right" title="Concentrations of risk percentage"&gt;12&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;RealWear, Inc.&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;*&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20181230__20191228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--RealWearIncMember_zXYOTMdqSMbd" style="text-align: right" title="Concentrations of risk percentage"&gt;10&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Note:
The symbol &#x201c;*&#x201d; indicates that accounts receivables from that customer were less than 10% of the Company&#x2019;s total
accounts receivable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Sales
to significant non-affiliated customers for fiscal years 2020, 2019 and 2018, as a percentage of total revenues, is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Sales as a Percent of Total Revenue&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Fiscal Year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;Customer&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 49%; text-align: left"&gt;Defense Customers in Total&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20191229__20201226__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--DefenseCustomersMember_zAIs5ciLQcs9" style="width: 13%; font-weight: bold; text-align: right" title="Concentrations of risk percentage"&gt;50&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20181230__20191228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--DefenseCustomersMember_z7SLQie9GXW7" style="width: 13%; text-align: right" title="Concentrations of risk percentage"&gt;30&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20171231__20181229__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--DefenseCustomersMember_zq8rnJXsO2n4" style="width: 13%; text-align: right" title="Concentrations of risk percentage"&gt;36&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;General Dynamics&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;*&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;*&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20171231__20181229__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--GeneralDynamicsMember_z4hcIQrjH223" style="text-align: right" title="Concentrations of risk percentage"&gt;11&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;DRS Network &amp;amp; Imaging Systems, LLC&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20191229__20201226__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--DRSNetworkAndImagingSystemsLLCMember_ztlruZBkgsA8" style="font-weight: bold; text-align: right" title="Concentrations of risk percentage"&gt;35&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20181230__20191228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--DRSNetworkAndImagingSystemsLLCMember_zPwH0vuCAygl" style="text-align: right" title="Concentrations of risk percentage"&gt;17&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;*&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Collins Aerospace&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20191229__20201226__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CollinsAerospaceMember_zhZh1qREk7cd" style="font-weight: bold; text-align: right" title="Concentrations of risk percentage"&gt;27&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;*&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20171231__20181229__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CollinsAerospaceMember_z72lqqc48Sp6" style="text-align: right" title="Concentrations of risk percentage"&gt;20&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;RealWear, Inc.&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;*&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20181230__20191228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--RealWearIncMember_zZSF2bIkSuYf" style="text-align: right" title="Concentrations of risk percentage"&gt;20&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;*&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Funded Research and Development Contracts&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20191229__20201226__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--FundedResearchAndDevelopmentContractsMember_zrYUhBBasWsd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Concentrations of risk percentage"&gt;25&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20181230__20191228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--FundedResearchAndDevelopmentContractsMember_zZvTtW264Eq" style="border-bottom: Black 1.5pt solid; text-align: right" title="Concentrations of risk percentage"&gt;17&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ConcentrationRiskPercentage1_pii_dp_uPure_c20171231__20181229__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--FundedResearchAndDevelopmentContractsMember_zspNPclysjOi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Concentrations of risk percentage"&gt;20&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Note:
The symbol &#x201c;*&#x201d; indicates that sales to that customer were less than 10% of the Company&#x2019;s total revenues. The
caption &#x201c;Defense Customers in Total&#x201d; excludes research and development contracts.&lt;/span&gt;&lt;/p&gt;

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      contextRef="From2017-12-312018-12-29_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_FundedResearchAndDevelopmentContractsMember"
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    <us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_802_eus-gaap--IncomeTaxDisclosureTextBlock_zeCDOOWhEbwg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;10.
&lt;span id="xdx_829_z45SYio0LCP5"&gt;Income Taxes&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89E_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zVpiGgzEYKW8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
provision for income taxes from continuing operations consists of the following for the fiscal years indicated:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8BC_zKotvTwCEITk" style="display: none"&gt;Schedule of Components of Income Tax Expense (Benefit)&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Fiscal Year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Current&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; width: 49%"&gt;State&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_pp0p0_c20191229__20201226_zXyCqVXtUymf" style="width: 13%; font-weight: bold; text-align: right" title="State"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1512"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_c20181230__20191228_pp0p0" style="width: 13%; text-align: right" title="State"&gt;4,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_c20171231__20181229_pp0p0" style="width: 13%; text-align: right" title="State"&gt;5,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1.5pt"&gt;Foreign&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--CurrentForeignTaxExpenseBenefit_pp0p0_c20191229__20201226_zdL9jdZ5PGkg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Foreign"&gt;129,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--CurrentForeignTaxExpenseBenefit_c20181230__20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Foreign"&gt;104,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--CurrentForeignTaxExpenseBenefit_c20171231__20181229_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Foreign"&gt;25,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Total current provision&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--CurrentIncomeTaxExpenseBenefit_pp0p0_c20191229__20201226_zQy7uhdMxG75" style="font-weight: bold; text-align: right" title="Total current provision"&gt;129,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--CurrentIncomeTaxExpenseBenefit_pp0p0_c20181230__20191228_z5xQt27kTCx7" style="text-align: right" title="Total current provision"&gt;108,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--CurrentIncomeTaxExpenseBenefit_pp0p0_c20171231__20181229_zw5JBaCPub74" style="text-align: right" title="Total current provision"&gt;30,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt"&gt;Deferred&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;Federal&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Federal"&gt;(1,075,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_c20181230__20191228_pp0p0" style="text-align: right" title="Federal"&gt;(5,165,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_c20171231__20181229_pp0p0" style="text-align: right" title="Federal"&gt;(7,307,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt"&gt;State&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="State"&gt;(321,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_c20181230__20191228_pp0p0" style="text-align: right" title="State"&gt;(2,341,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_c20171231__20181229_pp0p0" style="text-align: right" title="State"&gt;(360,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;Foreign&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Foreign"&gt;(19,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_c20181230__20191228_pp0p0" style="text-align: right" title="Foreign"&gt;(56,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_c20171231__20181229_pp0p0" style="text-align: right" title="Foreign"&gt;300,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Change in valuation allowance&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DeferredOtherTaxExpenseBenefit_c20191229__20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Change in valuation allowance"&gt;1,415,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DeferredOtherTaxExpenseBenefit_c20181230__20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in valuation allowance"&gt;7,562,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DeferredOtherTaxExpenseBenefit_c20171231__20181229_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in valuation allowance"&gt;7,367,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Total (benefit) deferred provision&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--DeferredIncomeTaxExpensesBenefit_pp0p0_c20191229__20201226_zz7ObBnbsI1i" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Total (benefit) deferred provision"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1554"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--DeferredIncomeTaxExpensesBenefit_pp0p0_c20181230__20191228_zJPYjBRJ7cOk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total (benefit) deferred provision"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1556"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--DeferredIncomeTaxExpensesBenefit_pp0p0_c20171231__20181229_z8Svkwy5Bq8b" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total (benefit) deferred provision"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1558"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total provision for income taxes&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20191229__20201226_zre3aAgIyR7g" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total provision for income taxes"&gt;129,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20181230__20191228_zNANabJa4nS3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total provision for income taxes"&gt;108,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20171231__20181229_zhLeoxotV3n2" style="border-bottom: Black 2.5pt double; text-align: right" title="Total provision for income taxes"&gt;30,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p id="xdx_8A9_zlFdNpC6Zpjd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;

&lt;p id="xdx_89C_eus-gaap--SummaryOfPositionsForWhichSignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleTextBlock_zhOWzrHQxka9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
following table sets forth the changes in the Company&#x2019;s balance of unrecognized tax benefits for the year ended:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8B7_z7DggOvx7j24" style="display: none"&gt;Schedule of Unrecognized Tax Benefit&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 78%; text-align: left"&gt;Unrecognized tax benefits at December 29, 2018&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--UnrecognizedTaxBenefits_iS_pp0p0_c20181230__20191228_zohoDWCnUz72" style="width: 18%; text-align: right" title="Beginning balance"&gt;394,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Gross increases&#x2014;prior year tax positions&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions_pp0p0_c20181230__20191228_zr9LLHrj0p2g" style="border-bottom: Black 1.5pt solid; text-align: right" title="Gross increases - prior year tax positions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1570"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Gross increases&#x2014;current year tax positions&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"/&gt;&lt;td id="xdx_98E_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_pp0p0_c20181230__20191228_zn1cqCMLz0h6" style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1571"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Unrecognized tax benefits at December 28, 2019&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--UnrecognizedTaxBenefits_iE_pp0p0_c20181230__20191228_zJk8xkZHLoy1" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance"&gt;394,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Unrecognized tax benefits at December 28, 2019&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--UnrecognizedTaxBenefits_iS_pp0p0_c20191229__20201226_z5FfsNJbh8Qa" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;394,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Gross increases&#x2014;current year tax positions&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_pp0p0_c20191229__20201226_zYzW4aQCve31" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Gross increases - current year tax positions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1576"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Unrecognized tax benefits at December 26, 2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--UnrecognizedTaxBenefits_iE_pp0p0_c20191229__20201226_zDaVzNEWT2H3" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending balance"&gt;394,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;

&lt;p id="xdx_8AF_zbzR9eLh0dPe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;U.S.
GAAP requires applying a &#x2018;more likely than not&#x2019; threshold to the recognition and derecognition of uncertain tax positions
either taken or expected to be taken by the Company&#x2019;s income tax returns. The total amount of our gross tax liability for
tax positions that may not be sustained under a &#x2018;more likely than not&#x2019; threshold amounts to $&lt;span id="xdx_90F_ecustom--IncomeTaxThresholdAmount_iI_pn5n6_c20201226_zOYmLm2sVrMk" title="Income tax threshold amount"&gt;&lt;span id="xdx_90A_ecustom--IncomeTaxThresholdAmount_iI_pn5n6_c20191228_z1FoiW3oCZOa" title="Income tax threshold amount"&gt;0.4&lt;/span&gt;&lt;/span&gt; million as of December
26, 2020 and December 28, 2019. The Company&#x2019;s policy regarding the classification of interest and penalties is to include
these amounts as a component of income tax expense. The total amount of accrued interest and penalties related to the Company&#x2019;s
unrecognized tax benefits was $&lt;span id="xdx_906_eus-gaap--UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense_pn5n6_c20191229__20201226_zcFXjj1rkXN4" title="Accrued interest and penalties related to unrecognized tax benefits"&gt;0.9&lt;/span&gt; million and $&lt;span id="xdx_90C_eus-gaap--UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense_pn5n6_c20181230__20191228_zEGyPmM4oMm7" title="Accrued interest and penalties related to unrecognized tax benefits"&gt;0.8&lt;/span&gt; million as of December 26, 2020 and December 28, 2019 respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Net
operating losses were not utilized in 2020, 2019 and 2018 to offset federal and state taxes.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) &lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89D_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zcxnEbKya1Gl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
actual income tax provision reported from operations are different than those which would have been computed by applying the federal
statutory tax rate to loss before income tax provision. A reconciliation of income tax (benefit) provision from continuing operations
as computed at the U.S. federal statutory income tax rate to the provision for income tax benefit is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_8BA_zRHMbMrsU0T5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif; display: none"&gt;Schedule of Effective Income Tax Rate Reconciliation&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Fiscal Year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 49%; text-align: left"&gt;Tax provision at federal statutory rates&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20191229__20201226_pp0p0" style="width: 13%; font-weight: bold; text-align: right" title="Tax provision at federal statutory rates"&gt;(925,000&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20181230__20191228_pp0p0" style="width: 13%; text-align: right" title="Tax provision at federal statutory rates"&gt;(6,196,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20171231__20181229_pp0p0" style="width: 13%; text-align: right" title="Tax provision at federal statutory rates"&gt;(7,515,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;State tax liability&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="State tax liability"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1596"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20181230__20191228_pp0p0" style="text-align: right" title="State tax liability"&gt;4,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20171231__20181229_pp0p0" style="text-align: right" title="State tax liability"&gt;5,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Foreign deferred tax rate differential&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Foreign deferred tax rate differential"&gt;(38,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20181230__20191228_pp0p0" style="text-align: right" title="Foreign deferred tax rate differential"&gt;(64,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20171231__20181229_pp0p0" style="text-align: right" title="Foreign deferred tax rate differential"&gt;(39,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Foreign withholding&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--IncomeTaxReconciliationRepatriationOfForeignEarnings_pp0p0_c20191229__20201226_zWRSzNSnxwya" style="font-weight: bold; text-align: right" title="Foreign withholding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1608"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--IncomeTaxReconciliationRepatriationOfForeignEarnings_pp0p0_c20181230__20191228_znq4h548fDu2" style="text-align: right" title="Foreign withholding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1610"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--IncomeTaxReconciliationRepatriationOfForeignEarnings_c20171231__20181229_pp0p0" style="text-align: right" title="Foreign withholding"&gt;301,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Outside basis in Kowon, net unremitted earnings&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--IncomeTaxReconciliationOutsideBasisInSubsidiary_pp0p0_c20191229__20201226_zyZfcOXkvTGf" style="font-weight: bold; text-align: right" title="Outside basis in Kowon, net unremitted earnings"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1614"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--IncomeTaxReconciliationOutsideBasisInSubsidiary_pp0p0_c20181230__20191228_zWNlvuuwL40f" style="text-align: right" title="Outside basis in Kowon, net unremitted earnings"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1616"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--IncomeTaxReconciliationOutsideBasisInSubsidiary_c20171231__20181229_pp0p0" style="text-align: right" title="Outside basis in Kowon, net unremitted earnings"&gt;(468,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Permanent items&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Permanent items"&gt;238,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_c20181230__20191228_pp0p0" style="text-align: right" title="Permanent items"&gt;1,964,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_c20171231__20181229_pp0p0" style="text-align: right" title="Permanent items"&gt;186,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Increase in net state operating loss carryforwards&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Increase in net state operating loss carryforwards"&gt;(233,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards_c20181230__20191228_pp0p0" style="text-align: right" title="Increase in net state operating loss carryforwards"&gt;(1,985,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards_c20171231__20181229_pp0p0" style="text-align: right" title="Increase in net state operating loss carryforwards"&gt;(406,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Utilization of net operating losses for U.K. research and development refund&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--OtherIncomeTaxExpenseBenefitContinuingOperations_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Utilization of net operating losses for U.K. research and development refund"&gt;(151,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--OtherIncomeTaxExpenseBenefitContinuingOperations_c20181230__20191228_pp0p0" style="text-align: right" title="Utilization of net operating losses for U.K. research and development refund"&gt;(148,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--OtherIncomeTaxExpenseBenefitContinuingOperations_pp0p0_c20171231__20181229_z7D20Hr7DhLe" style="text-align: right" title="Utilization of net operating losses for U.K. research and development refund"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1636"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Provision to tax return
adjustments and tax rate change &lt;sup/&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Provision to tax return adjustments and tax rate change (1)"&gt;(180,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes_c20181230__20191228_pp0p0" style="text-align: right" title="Provision to tax return adjustments and tax rate change (1)"&gt;803,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes_c20171231__20181229_pp0p0" style="text-align: right" title="Provision to tax return adjustments and tax rate change (1)"&gt;(76,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Tax credits&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--IncomeTaxReconciliationTaxCredits_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Tax credits"&gt;9,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--IncomeTaxReconciliationTaxCredits_pp0p0_c20181230__20191228_zQRgDDUwISrl" style="text-align: right" title="Tax credits"&gt;(1,931,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--IncomeTaxReconciliationTaxCredits_c20171231__20181229_pp0p0" style="text-align: right" title="Tax credits"&gt;239,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Non-deductible 162M compensation limitations&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation_pp0p0_c20191229__20201226_zZUgVaKKNQb5" style="font-weight: bold; text-align: right" title="Non-deductible 162M compensation limitations"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1650"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation_pp0p0_c20181230__20191228_z38q0rpYANi4" style="text-align: right" title="Non-deductible 162M compensation limitations"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1652"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation_c20171231__20181229_pp0p0" style="text-align: right" title="Non-deductible 162M compensation limitations"&gt;13,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Equity compensation&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Non-deductible equity compensation"&gt;(121,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20181230__20191228_pp0p0" style="text-align: right" title="Non-deductible equity compensation"&gt;16,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20171231__20181229_pp0p0" style="text-align: right" title="Non-deductible equity compensation"&gt;290,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Uncertain tax position for transfer pricing&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--IncomeTaxReconciliationTaxContingencies_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Uncertain tax position for transfer pricing"&gt;129,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--IncomeTaxReconciliationTaxContingencies_c20181230__20191228_pp0p0" style="text-align: right" title="Uncertain tax position for transfer pricing"&gt;105,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--IncomeTaxReconciliationTaxContingencies_c20171231__20181229_pp0p0" style="text-align: right" title="Uncertain tax position for transfer pricing"&gt;91,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Other, net&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--IncomeTaxReconciliationOtherAdjustments_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Other, net"&gt;(14,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--IncomeTaxReconciliationOtherAdjustments_c20181230__20191228_pp0p0" style="text-align: right" title="Other, net"&gt;(22,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--IncomeTaxReconciliationOtherAdjustments_c20171231__20181229_pp0p0" style="text-align: right" title="Other, net"&gt;45,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Change in valuation allowance&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_pp0p0_c20191229__20201226_zG6AzdfgQi6c" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Change in valuation allowance"&gt;1,415,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20181230__20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in valuation allowance"&gt;7,562,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20171231__20181229_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in valuation allowance"&gt;7,364,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total provision&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20191229__20201226_zyTZZltSxN22" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total provision"&gt;129,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20181230__20191228_zgtxoWC1XhI" style="border-bottom: Black 2.5pt double; text-align: right" title="Total provision"&gt;108,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20171231__20181229_zkWIGO5fAmdl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total provision"&gt;30,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;

&lt;p id="xdx_8AF_zY4igrv0aU74" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Pretax
foreign income from continuing operations was approximately $&lt;span title="Pretax foreign income (loss) from continuing operations"&gt;&lt;span id="xdx_903_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pn5n6_c20191229__20201226_zky1yExdGnCe"&gt;1&lt;/span&gt;.0&lt;/span&gt; million for the fiscal year ended 2020, $&lt;span id="xdx_906_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pn5n6_c20181230__20191228_zjg83TziIHxe" title="Pretax foreign income (loss) from continuing operations"&gt;1.3&lt;/span&gt; million for fiscal
year ended 2019, and pretax foreign loss from continuing operations was approximately $&lt;span id="xdx_90B_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pn5n6_c20171231__20181229_zqsbVStXPaCi" title="Pretax foreign income (loss) from continuing operations"&gt;0.7&lt;/span&gt; million for fiscal year ended 2018.
Deferred income taxes are provided to recognize the effect of temporary differences between tax and financial reporting. Deferred
income tax assets and liabilities consist of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_897_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zjCHaNznqhQd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8B6_z5peY1LFH2D1" style="display: none"&gt;Schedule
of Deferred Tax Assets and Liabilities&lt;/span&gt;&lt;/span&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Fiscal Year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Deferred tax liability:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; width: 60%; text-align: left"&gt;Foreign withholding liability&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_ecustom--DeferredTaxLiabilitiesForeignTaxes_c20201226_pp0p0" style="width: 16%; font-weight: bold; text-align: right" title="Foreign withholding liability"&gt;(554,000&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_ecustom--DeferredTaxLiabilitiesForeignTaxes_c20191228_pp0p0" style="width: 16%; text-align: right" title="Foreign withholding liability"&gt;(525,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Deferred tax assets:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Federal net operating loss carryforwards&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsDomestic_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="Federal net operating loss carryforwards"&gt;46,311,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsDomestic_c20191228_pp0p0" style="text-align: right" title="Federal net operating loss carryforwards"&gt;44,820,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;State net operating loss carryforwards&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="State net operating loss carryforwards"&gt;5,454,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal_c20191228_pp0p0" style="text-align: right" title="State net operating loss carryforwards"&gt;5,097,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Foreign net operating loss carryforwards&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="Foreign net operating loss carryforwards"&gt;1,319,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_c20191228_pp0p0" style="text-align: right" title="Foreign net operating loss carryforwards"&gt;1,293,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Equity awards&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="Equity awards"&gt;549,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_c20191228_pp0p0" style="text-align: right" title="Equity awards"&gt;428,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Tax credits&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwards_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="Tax credits"&gt;9,153,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwards_c20191228_pp0p0" style="text-align: right" title="Tax credits"&gt;9,161,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Property, plant and equipment&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DeferredTaxAssetsPropertyPlantAndEquipment_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="Property, plant and equipment"&gt;577,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--DeferredTaxAssetsPropertyPlantAndEquipment_c20191228_pp0p0" style="text-align: right" title="Property, plant and equipment"&gt;524,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Unrealized losses on investments&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DeferredTaxAssetsInvestments_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="Unrealized losses on investments"&gt;2,860,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--DeferredTaxAssetsInvestments_c20191228_pp0p0" style="text-align: right" title="Unrealized losses on investments"&gt;2,641,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1.5pt"&gt;Other&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--DeferredTaxAssetsOtherTaxCarryforwards_c20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Other"&gt;757,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DeferredTaxAssetsOtherTaxCarryforwards_c20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Other"&gt;1,603,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Net deferred tax assets&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--DeferredTaxAssetsGross_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="Net deferred tax assets"&gt;66,426,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DeferredTaxAssetsGross_c20191228_pp0p0" style="text-align: right" title="Net deferred tax assets"&gt;65,042,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Valuation allowance&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_c20201226_zbysTpOmOkUb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Valuation allowance"&gt;(66,980,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_c20191228_zSGAg06bEwNe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Valuation allowance"&gt;(65,566,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iNI_pp0p0_di_c20201226_z5hRqBmH6aYe" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Deferred tax assets net"&gt;(554,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iNI_pp0p0_di_c20191228_zgKQHIS7YHtc" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets net"&gt;(524,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;

&lt;p id="xdx_8A0_zjcyAABG3w82" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) &lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
valuation allowance was approximately $&lt;span id="xdx_909_ecustom--DeferredTaxAssetValuationAllowance_iNI_pp0p0_dixL_c20201226_zWDLYHofBhi8" title="Valuation allowance::XDX::66%2C980%2C000"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1741"&gt;67.0&lt;/span&gt;&lt;/span&gt; million and $&lt;span id="xdx_906_ecustom--DeferredTaxAssetValuationAllowance_iNI_pp0p0_dixL_c20191228_zDRe9BNkaR7b" title="Valuation allowance::XDX::65%2C566%2C000"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1743"&gt;65.6&lt;/span&gt;&lt;/span&gt; million at December 26, 2020 and December 28, 2019, respectively,
primarily driven by U.S. net operating loss carryforwards (&#x201c;NOLs&#x201d;) and tax credits that the Company does not believe
will ultimately be realized.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Deferred
tax assets and liabilities&#x2014;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;As
of December 26, 2020, the Company has available for tax purposes NOLs of $&lt;span id="xdx_90A_eus-gaap--OperatingLossCarryforwards_iI_pn5n6_c20201226_zAz7TrhaB17i" title="Net operating losses"&gt;160.3 &lt;/span&gt;million expiring 2021 through &lt;span id="xdx_90B_ecustom--OperatingLossCarryforwardsExpirationYear_dtYxL_c20191229__20201226__srt--RangeAxis__srt--MinimumMember_zzTZ1tM5V78c" title="Net operating loss expiration year::XDX::2038"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1747"&gt;2038&lt;/span&gt;&lt;/span&gt; and $&lt;span id="xdx_900_ecustom--OperatingLossCarryforwardsNoExpiration_iI_pn5n6_c20201226_z84hAPVCnYe6" title="Net operating losses no expiration"&gt;60.1&lt;/span&gt; million
that have an unlimited carryover period. The Company has recognized a full valuation allowance on its net deferred tax assets
as the Company has concluded that such assets are not more likely than not to be realized.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
2017 Tax Act imposes a mandatory transition tax on accumulated foreign earnings and eliminates U.S. taxes on foreign subsidiary
distribution. As a result, earnings in foreign jurisdictions are available for distribution to the U.S. without incremental U.S.
income taxes.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Under
the provisions of Section 382, certain substantial changes in Kopin&#x2019;s ownership may limit in the future the amount of net
operating loss carryforwards that could be used annually to offset future taxable income and income tax liability.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company&#x2019;s income tax returns have not been examined by the Internal Revenue Service and are subject to examination for all
years since 2001. State income tax returns are generally subject to examination for a period of three to five years after filing
of the respective return. The state impact of any federal changes remains subject to examination by various states for a period
of up to one year after formal notification to the states.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;International
jurisdictions have statutes of limitations generally ranging from three to twenty years after filing of the respective return.
Years still open to examination by tax authorities in major jurisdictions include Korea (2009 onward), Japan (2009 onward), Hong
Kong (2011 onward) and United Kingdom (2014 onward). The Company is not currently under examination in these jurisdictions.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:IncomeTaxDisclosureTextBlock>
    <us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_89E_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zVpiGgzEYKW8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
provision for income taxes from continuing operations consists of the following for the fiscal years indicated:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8BC_zKotvTwCEITk" style="display: none"&gt;Schedule of Components of Income Tax Expense (Benefit)&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Fiscal Year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Current&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; width: 49%"&gt;State&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_pp0p0_c20191229__20201226_zXyCqVXtUymf" style="width: 13%; font-weight: bold; text-align: right" title="State"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1512"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_c20181230__20191228_pp0p0" style="width: 13%; text-align: right" title="State"&gt;4,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_c20171231__20181229_pp0p0" style="width: 13%; text-align: right" title="State"&gt;5,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1.5pt"&gt;Foreign&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--CurrentForeignTaxExpenseBenefit_pp0p0_c20191229__20201226_zdL9jdZ5PGkg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Foreign"&gt;129,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--CurrentForeignTaxExpenseBenefit_c20181230__20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Foreign"&gt;104,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--CurrentForeignTaxExpenseBenefit_c20171231__20181229_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Foreign"&gt;25,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Total current provision&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--CurrentIncomeTaxExpenseBenefit_pp0p0_c20191229__20201226_zQy7uhdMxG75" style="font-weight: bold; text-align: right" title="Total current provision"&gt;129,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--CurrentIncomeTaxExpenseBenefit_pp0p0_c20181230__20191228_z5xQt27kTCx7" style="text-align: right" title="Total current provision"&gt;108,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--CurrentIncomeTaxExpenseBenefit_pp0p0_c20171231__20181229_zw5JBaCPub74" style="text-align: right" title="Total current provision"&gt;30,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt"&gt;Deferred&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;Federal&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Federal"&gt;(1,075,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_c20181230__20191228_pp0p0" style="text-align: right" title="Federal"&gt;(5,165,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_c20171231__20181229_pp0p0" style="text-align: right" title="Federal"&gt;(7,307,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt"&gt;State&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="State"&gt;(321,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_c20181230__20191228_pp0p0" style="text-align: right" title="State"&gt;(2,341,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_c20171231__20181229_pp0p0" style="text-align: right" title="State"&gt;(360,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;Foreign&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Foreign"&gt;(19,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_c20181230__20191228_pp0p0" style="text-align: right" title="Foreign"&gt;(56,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_c20171231__20181229_pp0p0" style="text-align: right" title="Foreign"&gt;300,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Change in valuation allowance&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DeferredOtherTaxExpenseBenefit_c20191229__20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Change in valuation allowance"&gt;1,415,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DeferredOtherTaxExpenseBenefit_c20181230__20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in valuation allowance"&gt;7,562,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DeferredOtherTaxExpenseBenefit_c20171231__20181229_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in valuation allowance"&gt;7,367,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Total (benefit) deferred provision&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--DeferredIncomeTaxExpensesBenefit_pp0p0_c20191229__20201226_zz7ObBnbsI1i" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Total (benefit) deferred provision"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1554"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--DeferredIncomeTaxExpensesBenefit_pp0p0_c20181230__20191228_zJPYjBRJ7cOk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total (benefit) deferred provision"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1556"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--DeferredIncomeTaxExpensesBenefit_pp0p0_c20171231__20181229_z8Svkwy5Bq8b" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total (benefit) deferred provision"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1558"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total provision for income taxes&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20191229__20201226_zre3aAgIyR7g" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total provision for income taxes"&gt;129,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20181230__20191228_zNANabJa4nS3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total provision for income taxes"&gt;108,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20171231__20181229_zhLeoxotV3n2" style="border-bottom: Black 2.5pt double; text-align: right" title="Total provision for income taxes"&gt;30,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

</us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock>
    <us-gaap:CurrentStateAndLocalTaxExpenseBenefit
      contextRef="From2018-12-302019-12-28"
      decimals="0"
      unitRef="USD">4000</us-gaap:CurrentStateAndLocalTaxExpenseBenefit>
    <us-gaap:CurrentStateAndLocalTaxExpenseBenefit
      contextRef="From2017-12-312018-12-29"
      decimals="0"
      unitRef="USD">5000</us-gaap:CurrentStateAndLocalTaxExpenseBenefit>
    <us-gaap:CurrentForeignTaxExpenseBenefit
      contextRef="From2019-12-29to2020-12-26"
      decimals="0"
      unitRef="USD">129000</us-gaap:CurrentForeignTaxExpenseBenefit>
    <us-gaap:CurrentForeignTaxExpenseBenefit
      contextRef="From2018-12-302019-12-28"
      decimals="0"
      unitRef="USD">104000</us-gaap:CurrentForeignTaxExpenseBenefit>
    <us-gaap:CurrentForeignTaxExpenseBenefit
      contextRef="From2017-12-312018-12-29"
      decimals="0"
      unitRef="USD">25000</us-gaap:CurrentForeignTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="From2019-12-29to2020-12-26"
      decimals="0"
      unitRef="USD">129000</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="From2018-12-302019-12-28"
      decimals="0"
      unitRef="USD">108000</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="From2017-12-312018-12-29"
      decimals="0"
      unitRef="USD">30000</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:DeferredFederalIncomeTaxExpenseBenefit
      contextRef="From2019-12-29to2020-12-26"
      decimals="0"
      unitRef="USD">-1075000</us-gaap:DeferredFederalIncomeTaxExpenseBenefit>
    <us-gaap:DeferredFederalIncomeTaxExpenseBenefit
      contextRef="From2018-12-302019-12-28"
      decimals="0"
      unitRef="USD">-5165000</us-gaap:DeferredFederalIncomeTaxExpenseBenefit>
    <us-gaap:DeferredFederalIncomeTaxExpenseBenefit
      contextRef="From2017-12-312018-12-29"
      decimals="0"
      unitRef="USD">-7307000</us-gaap:DeferredFederalIncomeTaxExpenseBenefit>
    <us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit
      contextRef="From2019-12-29to2020-12-26"
      decimals="0"
      unitRef="USD">-321000</us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit>
    <us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit
      contextRef="From2018-12-302019-12-28"
      decimals="0"
      unitRef="USD">-2341000</us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit>
    <us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit
      contextRef="From2017-12-312018-12-29"
      decimals="0"
      unitRef="USD">-360000</us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit>
    <us-gaap:DeferredForeignIncomeTaxExpenseBenefit
      contextRef="From2019-12-29to2020-12-26"
      decimals="0"
      unitRef="USD">-19000</us-gaap:DeferredForeignIncomeTaxExpenseBenefit>
    <us-gaap:DeferredForeignIncomeTaxExpenseBenefit
      contextRef="From2018-12-302019-12-28"
      decimals="0"
      unitRef="USD">-56000</us-gaap:DeferredForeignIncomeTaxExpenseBenefit>
    <us-gaap:DeferredForeignIncomeTaxExpenseBenefit
      contextRef="From2017-12-312018-12-29"
      decimals="0"
      unitRef="USD">300000</us-gaap:DeferredForeignIncomeTaxExpenseBenefit>
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      contextRef="From2019-12-29to2020-12-26"
      decimals="0"
      unitRef="USD">1415000</us-gaap:DeferredOtherTaxExpenseBenefit>
    <us-gaap:DeferredOtherTaxExpenseBenefit
      contextRef="From2018-12-302019-12-28"
      decimals="0"
      unitRef="USD">7562000</us-gaap:DeferredOtherTaxExpenseBenefit>
    <us-gaap:DeferredOtherTaxExpenseBenefit
      contextRef="From2017-12-312018-12-29"
      decimals="0"
      unitRef="USD">7367000</us-gaap:DeferredOtherTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2019-12-29to2020-12-26"
      decimals="0"
      unitRef="USD">129000</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2018-12-302019-12-28"
      decimals="0"
      unitRef="USD">108000</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2017-12-312018-12-29"
      decimals="0"
      unitRef="USD">30000</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:SummaryOfPositionsForWhichSignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_89C_eus-gaap--SummaryOfPositionsForWhichSignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleTextBlock_zhOWzrHQxka9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
following table sets forth the changes in the Company&#x2019;s balance of unrecognized tax benefits for the year ended:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8B7_z7DggOvx7j24" style="display: none"&gt;Schedule of Unrecognized Tax Benefit&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 78%; text-align: left"&gt;Unrecognized tax benefits at December 29, 2018&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--UnrecognizedTaxBenefits_iS_pp0p0_c20181230__20191228_zohoDWCnUz72" style="width: 18%; text-align: right" title="Beginning balance"&gt;394,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Gross increases&#x2014;prior year tax positions&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions_pp0p0_c20181230__20191228_zr9LLHrj0p2g" style="border-bottom: Black 1.5pt solid; text-align: right" title="Gross increases - prior year tax positions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1570"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Gross increases&#x2014;current year tax positions&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"/&gt;&lt;td id="xdx_98E_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_pp0p0_c20181230__20191228_zn1cqCMLz0h6" style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1571"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Unrecognized tax benefits at December 28, 2019&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--UnrecognizedTaxBenefits_iE_pp0p0_c20181230__20191228_zJk8xkZHLoy1" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance"&gt;394,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="display: none; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Unrecognized tax benefits at December 28, 2019&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--UnrecognizedTaxBenefits_iS_pp0p0_c20191229__20201226_z5FfsNJbh8Qa" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;394,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Gross increases&#x2014;current year tax positions&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_pp0p0_c20191229__20201226_zYzW4aQCve31" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Gross increases - current year tax positions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1576"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Unrecognized tax benefits at December 26, 2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--UnrecognizedTaxBenefits_iE_pp0p0_c20191229__20201226_zDaVzNEWT2H3" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending balance"&gt;394,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;

</us-gaap:SummaryOfPositionsForWhichSignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleTextBlock>
    <us-gaap:UnrecognizedTaxBenefits contextRef="AsOf2018-12-29" decimals="0" unitRef="USD">394000</us-gaap:UnrecognizedTaxBenefits>
    <us-gaap:UnrecognizedTaxBenefits contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">394000</us-gaap:UnrecognizedTaxBenefits>
    <us-gaap:UnrecognizedTaxBenefits contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">394000</us-gaap:UnrecognizedTaxBenefits>
    <us-gaap:UnrecognizedTaxBenefits contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">394000</us-gaap:UnrecognizedTaxBenefits>
    <KOPN:IncomeTaxThresholdAmount contextRef="AsOf2020-12-26" decimals="-5" unitRef="USD">400000</KOPN:IncomeTaxThresholdAmount>
    <KOPN:IncomeTaxThresholdAmount contextRef="AsOf2019-12-28" decimals="-5" unitRef="USD">400000</KOPN:IncomeTaxThresholdAmount>
    <us-gaap:UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense
      contextRef="From2019-12-29to2020-12-26"
      decimals="-5"
      unitRef="USD">900000</us-gaap:UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense>
    <us-gaap:UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense
      contextRef="From2018-12-302019-12-28"
      decimals="-5"
      unitRef="USD">800000</us-gaap:UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense>
    <us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_89D_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zcxnEbKya1Gl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
actual income tax provision reported from operations are different than those which would have been computed by applying the federal
statutory tax rate to loss before income tax provision. A reconciliation of income tax (benefit) provision from continuing operations
as computed at the U.S. federal statutory income tax rate to the provision for income tax benefit is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_8BA_zRHMbMrsU0T5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif; display: none"&gt;Schedule of Effective Income Tax Rate Reconciliation&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Fiscal Year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 49%; text-align: left"&gt;Tax provision at federal statutory rates&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20191229__20201226_pp0p0" style="width: 13%; font-weight: bold; text-align: right" title="Tax provision at federal statutory rates"&gt;(925,000&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20181230__20191228_pp0p0" style="width: 13%; text-align: right" title="Tax provision at federal statutory rates"&gt;(6,196,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20171231__20181229_pp0p0" style="width: 13%; text-align: right" title="Tax provision at federal statutory rates"&gt;(7,515,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;State tax liability&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="State tax liability"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1596"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20181230__20191228_pp0p0" style="text-align: right" title="State tax liability"&gt;4,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20171231__20181229_pp0p0" style="text-align: right" title="State tax liability"&gt;5,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Foreign deferred tax rate differential&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Foreign deferred tax rate differential"&gt;(38,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20181230__20191228_pp0p0" style="text-align: right" title="Foreign deferred tax rate differential"&gt;(64,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20171231__20181229_pp0p0" style="text-align: right" title="Foreign deferred tax rate differential"&gt;(39,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Foreign withholding&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--IncomeTaxReconciliationRepatriationOfForeignEarnings_pp0p0_c20191229__20201226_zWRSzNSnxwya" style="font-weight: bold; text-align: right" title="Foreign withholding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1608"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--IncomeTaxReconciliationRepatriationOfForeignEarnings_pp0p0_c20181230__20191228_znq4h548fDu2" style="text-align: right" title="Foreign withholding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1610"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--IncomeTaxReconciliationRepatriationOfForeignEarnings_c20171231__20181229_pp0p0" style="text-align: right" title="Foreign withholding"&gt;301,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Outside basis in Kowon, net unremitted earnings&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--IncomeTaxReconciliationOutsideBasisInSubsidiary_pp0p0_c20191229__20201226_zyZfcOXkvTGf" style="font-weight: bold; text-align: right" title="Outside basis in Kowon, net unremitted earnings"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1614"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--IncomeTaxReconciliationOutsideBasisInSubsidiary_pp0p0_c20181230__20191228_zWNlvuuwL40f" style="text-align: right" title="Outside basis in Kowon, net unremitted earnings"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1616"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--IncomeTaxReconciliationOutsideBasisInSubsidiary_c20171231__20181229_pp0p0" style="text-align: right" title="Outside basis in Kowon, net unremitted earnings"&gt;(468,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Permanent items&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Permanent items"&gt;238,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_c20181230__20191228_pp0p0" style="text-align: right" title="Permanent items"&gt;1,964,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_c20171231__20181229_pp0p0" style="text-align: right" title="Permanent items"&gt;186,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Increase in net state operating loss carryforwards&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Increase in net state operating loss carryforwards"&gt;(233,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards_c20181230__20191228_pp0p0" style="text-align: right" title="Increase in net state operating loss carryforwards"&gt;(1,985,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards_c20171231__20181229_pp0p0" style="text-align: right" title="Increase in net state operating loss carryforwards"&gt;(406,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Utilization of net operating losses for U.K. research and development refund&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--OtherIncomeTaxExpenseBenefitContinuingOperations_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Utilization of net operating losses for U.K. research and development refund"&gt;(151,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--OtherIncomeTaxExpenseBenefitContinuingOperations_c20181230__20191228_pp0p0" style="text-align: right" title="Utilization of net operating losses for U.K. research and development refund"&gt;(148,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--OtherIncomeTaxExpenseBenefitContinuingOperations_pp0p0_c20171231__20181229_z7D20Hr7DhLe" style="text-align: right" title="Utilization of net operating losses for U.K. research and development refund"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1636"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Provision to tax return
adjustments and tax rate change &lt;sup/&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Provision to tax return adjustments and tax rate change (1)"&gt;(180,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes_c20181230__20191228_pp0p0" style="text-align: right" title="Provision to tax return adjustments and tax rate change (1)"&gt;803,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes_c20171231__20181229_pp0p0" style="text-align: right" title="Provision to tax return adjustments and tax rate change (1)"&gt;(76,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Tax credits&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--IncomeTaxReconciliationTaxCredits_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Tax credits"&gt;9,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--IncomeTaxReconciliationTaxCredits_pp0p0_c20181230__20191228_zQRgDDUwISrl" style="text-align: right" title="Tax credits"&gt;(1,931,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--IncomeTaxReconciliationTaxCredits_c20171231__20181229_pp0p0" style="text-align: right" title="Tax credits"&gt;239,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Non-deductible 162M compensation limitations&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation_pp0p0_c20191229__20201226_zZUgVaKKNQb5" style="font-weight: bold; text-align: right" title="Non-deductible 162M compensation limitations"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1650"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation_pp0p0_c20181230__20191228_z38q0rpYANi4" style="text-align: right" title="Non-deductible 162M compensation limitations"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1652"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation_c20171231__20181229_pp0p0" style="text-align: right" title="Non-deductible 162M compensation limitations"&gt;13,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Equity compensation&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Non-deductible equity compensation"&gt;(121,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20181230__20191228_pp0p0" style="text-align: right" title="Non-deductible equity compensation"&gt;16,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20171231__20181229_pp0p0" style="text-align: right" title="Non-deductible equity compensation"&gt;290,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Uncertain tax position for transfer pricing&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--IncomeTaxReconciliationTaxContingencies_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Uncertain tax position for transfer pricing"&gt;129,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--IncomeTaxReconciliationTaxContingencies_c20181230__20191228_pp0p0" style="text-align: right" title="Uncertain tax position for transfer pricing"&gt;105,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--IncomeTaxReconciliationTaxContingencies_c20171231__20181229_pp0p0" style="text-align: right" title="Uncertain tax position for transfer pricing"&gt;91,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Other, net&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--IncomeTaxReconciliationOtherAdjustments_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Other, net"&gt;(14,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--IncomeTaxReconciliationOtherAdjustments_c20181230__20191228_pp0p0" style="text-align: right" title="Other, net"&gt;(22,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--IncomeTaxReconciliationOtherAdjustments_c20171231__20181229_pp0p0" style="text-align: right" title="Other, net"&gt;45,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Change in valuation allowance&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_pp0p0_c20191229__20201226_zG6AzdfgQi6c" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Change in valuation allowance"&gt;1,415,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20181230__20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in valuation allowance"&gt;7,562,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20171231__20181229_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in valuation allowance"&gt;7,364,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total provision&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20191229__20201226_zyTZZltSxN22" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total provision"&gt;129,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20181230__20191228_zgtxoWC1XhI" style="border-bottom: Black 2.5pt double; text-align: right" title="Total provision"&gt;108,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20171231__20181229_zkWIGO5fAmdl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total provision"&gt;30,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;

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    <us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_897_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zjCHaNznqhQd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8B6_z5peY1LFH2D1" style="display: none"&gt;Schedule
of Deferred Tax Assets and Liabilities&lt;/span&gt;&lt;/span&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Fiscal Year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Deferred tax liability:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; width: 60%; text-align: left"&gt;Foreign withholding liability&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_ecustom--DeferredTaxLiabilitiesForeignTaxes_c20201226_pp0p0" style="width: 16%; font-weight: bold; text-align: right" title="Foreign withholding liability"&gt;(554,000&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_ecustom--DeferredTaxLiabilitiesForeignTaxes_c20191228_pp0p0" style="width: 16%; text-align: right" title="Foreign withholding liability"&gt;(525,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Deferred tax assets:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Federal net operating loss carryforwards&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsDomestic_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="Federal net operating loss carryforwards"&gt;46,311,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsDomestic_c20191228_pp0p0" style="text-align: right" title="Federal net operating loss carryforwards"&gt;44,820,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;State net operating loss carryforwards&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="State net operating loss carryforwards"&gt;5,454,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal_c20191228_pp0p0" style="text-align: right" title="State net operating loss carryforwards"&gt;5,097,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Foreign net operating loss carryforwards&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="Foreign net operating loss carryforwards"&gt;1,319,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_c20191228_pp0p0" style="text-align: right" title="Foreign net operating loss carryforwards"&gt;1,293,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Equity awards&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="Equity awards"&gt;549,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_c20191228_pp0p0" style="text-align: right" title="Equity awards"&gt;428,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Tax credits&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwards_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="Tax credits"&gt;9,153,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwards_c20191228_pp0p0" style="text-align: right" title="Tax credits"&gt;9,161,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Property, plant and equipment&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DeferredTaxAssetsPropertyPlantAndEquipment_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="Property, plant and equipment"&gt;577,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--DeferredTaxAssetsPropertyPlantAndEquipment_c20191228_pp0p0" style="text-align: right" title="Property, plant and equipment"&gt;524,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Unrealized losses on investments&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DeferredTaxAssetsInvestments_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="Unrealized losses on investments"&gt;2,860,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--DeferredTaxAssetsInvestments_c20191228_pp0p0" style="text-align: right" title="Unrealized losses on investments"&gt;2,641,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1.5pt"&gt;Other&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--DeferredTaxAssetsOtherTaxCarryforwards_c20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Other"&gt;757,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DeferredTaxAssetsOtherTaxCarryforwards_c20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Other"&gt;1,603,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Net deferred tax assets&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--DeferredTaxAssetsGross_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="Net deferred tax assets"&gt;66,426,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DeferredTaxAssetsGross_c20191228_pp0p0" style="text-align: right" title="Net deferred tax assets"&gt;65,042,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Valuation allowance&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_c20201226_zbysTpOmOkUb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Valuation allowance"&gt;(66,980,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_c20191228_zSGAg06bEwNe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Valuation allowance"&gt;(65,566,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iNI_pp0p0_di_c20201226_z5hRqBmH6aYe" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Deferred tax assets net"&gt;(554,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iNI_pp0p0_di_c20191228_zgKQHIS7YHtc" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets net"&gt;(524,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;

</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
    <KOPN:DeferredTaxLiabilitiesForeignTaxes contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">-554000</KOPN:DeferredTaxLiabilitiesForeignTaxes>
    <KOPN:DeferredTaxLiabilitiesForeignTaxes contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">-525000</KOPN:DeferredTaxLiabilitiesForeignTaxes>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsDomestic contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">46311000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsDomestic>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsDomestic contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">44820000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsDomestic>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">5454000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">5097000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">1319000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">1293000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">549000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">428000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost>
    <us-gaap:DeferredTaxAssetsTaxCreditCarryforwards contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">9153000</us-gaap:DeferredTaxAssetsTaxCreditCarryforwards>
    <us-gaap:DeferredTaxAssetsTaxCreditCarryforwards contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">9161000</us-gaap:DeferredTaxAssetsTaxCreditCarryforwards>
    <us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">577000</us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment>
    <us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">524000</us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment>
    <us-gaap:DeferredTaxAssetsInvestments contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">2860000</us-gaap:DeferredTaxAssetsInvestments>
    <us-gaap:DeferredTaxAssetsInvestments contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">2641000</us-gaap:DeferredTaxAssetsInvestments>
    <us-gaap:DeferredTaxAssetsOtherTaxCarryforwards contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">757000</us-gaap:DeferredTaxAssetsOtherTaxCarryforwards>
    <us-gaap:DeferredTaxAssetsOtherTaxCarryforwards contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">1603000</us-gaap:DeferredTaxAssetsOtherTaxCarryforwards>
    <us-gaap:DeferredTaxAssetsGross contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">66426000</us-gaap:DeferredTaxAssetsGross>
    <us-gaap:DeferredTaxAssetsGross contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">65042000</us-gaap:DeferredTaxAssetsGross>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">66980000</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">65566000</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsLiabilitiesNet contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">554000</us-gaap:DeferredTaxAssetsLiabilitiesNet>
    <us-gaap:DeferredTaxAssetsLiabilitiesNet contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">524000</us-gaap:DeferredTaxAssetsLiabilitiesNet>
    <us-gaap:OperatingLossCarryforwards contextRef="AsOf2020-12-26" decimals="-5" unitRef="USD">160300000</us-gaap:OperatingLossCarryforwards>
    <KOPN:OperatingLossCarryforwardsNoExpiration contextRef="AsOf2020-12-26" decimals="-5" unitRef="USD">60100000</KOPN:OperatingLossCarryforwardsNoExpiration>
    <us-gaap:ProductWarrantyDisclosureTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_80D_eus-gaap--ProductWarrantyDisclosureTextBlock_zP7ocnFCKNM2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;11.
&lt;span&gt;&lt;span id="xdx_825_zoZQLUXdJTkc"&gt;Accrued Warranty&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_909_ecustom--ProductWarrantyTerm_c20191229__20201226__us-gaap--TypeOfArrangementAxis__custom--WarrantyMember" title="Product warranty term"&gt;The
Company warrants its products against defect for 12 months, however, for certain products a customer may purchase an extended
warranty.&lt;/span&gt; A provision for estimated future costs and estimated returns for credit relating to such warranty is recorded in the
period when product is shipped and revenue is recognized, and is updated as additional information becomes available. The Company&#x2019;s
estimate of future costs to satisfy warranty obligations is based primarily on historical warranty expense experienced and a provision
for potential future product failures. Changes in the accrued warranty for fiscal years ended 2020, 2019 and 2018 are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89A_eus-gaap--ScheduleOfProductWarrantyLiabilityTableTextBlock_ztPeHNYceij3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif; display: none"&gt;Schedule
of Accrued Warranty&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Fiscal Year Ended&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 26, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;December 28, 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;December 29, 2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 34%; text-align: left"&gt;Beginning balance&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--StandardProductWarrantyAccrual_iS_pp0p0_c20191229__20201226_zrVPYi0muOS3" style="width: 18%; font-weight: bold; text-align: right" title="Balance, December 28, 2019"&gt;509,000&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--StandardProductWarrantyAccrual_iS_pp0p0_c20181230__20191228_z3UI2PDSU6tl" style="width: 18%; text-align: right" title="Balance, December 28, 2019"&gt;571,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--StandardProductWarrantyAccrual_iS_pp0p0_c20171231__20181229_z60OjSXpwiEh" style="width: 18%; text-align: right" title="Balance, December 28, 2019"&gt;649,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Additions&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--StandardProductWarrantyAccrualWarrantiesIssued_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Additions"&gt;435,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--StandardProductWarrantyAccrualWarrantiesIssued_c20181230__20191228_pp0p0" style="font-style: normal; font-weight: normal; text-align: right" title="Additions"&gt;471,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--StandardProductWarrantyAccrualWarrantiesIssued_c20171231__20181229_pp0p0" style="text-align: right" title="Additions"&gt;159,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Claim and reversals&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--StandardProductWarrantyAccrualPaymentsAndReversals_c20191229__20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Claims"&gt;(436,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--StandardProductWarrantyAccrualPaymentsAndReversals_c20181230__20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Claims"&gt;(533,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--StandardProductWarrantyAccrualPaymentsAndReversals_c20171231__20181229_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Claims"&gt;(237,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Ending Balance&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--StandardProductWarrantyAccrual_iE_pp0p0_c20191229__20201226_zhkI5ow0avv1" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance, September 26, 2020"&gt;508,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--StandardProductWarrantyAccrual_iE_pp0p0_c20181230__20191228_zHD6m53PB2ke" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance, September 26, 2020"&gt;509,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--StandardProductWarrantyAccrual_iE_pp0p0_c20171231__20181229_zA19HwEUlefa" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance, September 26, 2020"&gt;571,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;

&lt;p id="xdx_8A8_zrhG3SjmYcQj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ProductWarrantyDisclosureTextBlock>
    <KOPN:ProductWarrantyTerm contextRef="From2019-12-292020-12-26_custom_WarrantyMember">The
Company warrants its products against defect for 12 months, however, for certain products a customer may purchase an extended
warranty.</KOPN:ProductWarrantyTerm>
    <us-gaap:ScheduleOfProductWarrantyLiabilityTableTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_89A_eus-gaap--ScheduleOfProductWarrantyLiabilityTableTextBlock_ztPeHNYceij3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif; display: none"&gt;Schedule
of Accrued Warranty&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Fiscal Year Ended&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 26, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;December 28, 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;December 29, 2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 34%; text-align: left"&gt;Beginning balance&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--StandardProductWarrantyAccrual_iS_pp0p0_c20191229__20201226_zrVPYi0muOS3" style="width: 18%; font-weight: bold; text-align: right" title="Balance, December 28, 2019"&gt;509,000&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--StandardProductWarrantyAccrual_iS_pp0p0_c20181230__20191228_z3UI2PDSU6tl" style="width: 18%; text-align: right" title="Balance, December 28, 2019"&gt;571,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--StandardProductWarrantyAccrual_iS_pp0p0_c20171231__20181229_z60OjSXpwiEh" style="width: 18%; text-align: right" title="Balance, December 28, 2019"&gt;649,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Additions&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--StandardProductWarrantyAccrualWarrantiesIssued_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Additions"&gt;435,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--StandardProductWarrantyAccrualWarrantiesIssued_c20181230__20191228_pp0p0" style="font-style: normal; font-weight: normal; text-align: right" title="Additions"&gt;471,000&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--StandardProductWarrantyAccrualWarrantiesIssued_c20171231__20181229_pp0p0" style="text-align: right" title="Additions"&gt;159,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Claim and reversals&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--StandardProductWarrantyAccrualPaymentsAndReversals_c20191229__20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Claims"&gt;(436,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--StandardProductWarrantyAccrualPaymentsAndReversals_c20181230__20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Claims"&gt;(533,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--StandardProductWarrantyAccrualPaymentsAndReversals_c20171231__20181229_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Claims"&gt;(237,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Ending Balance&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--StandardProductWarrantyAccrual_iE_pp0p0_c20191229__20201226_zhkI5ow0avv1" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance, September 26, 2020"&gt;508,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--StandardProductWarrantyAccrual_iE_pp0p0_c20181230__20191228_zHD6m53PB2ke" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance, September 26, 2020"&gt;509,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--StandardProductWarrantyAccrual_iE_pp0p0_c20171231__20181229_zA19HwEUlefa" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance, September 26, 2020"&gt;571,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;

</us-gaap:ScheduleOfProductWarrantyLiabilityTableTextBlock>
    <us-gaap:StandardProductWarrantyAccrual contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">509000</us-gaap:StandardProductWarrantyAccrual>
    <us-gaap:StandardProductWarrantyAccrual contextRef="AsOf2018-12-29" decimals="0" unitRef="USD">571000</us-gaap:StandardProductWarrantyAccrual>
    <us-gaap:StandardProductWarrantyAccrual contextRef="AsOf2017-12-30" decimals="0" unitRef="USD">649000</us-gaap:StandardProductWarrantyAccrual>
    <us-gaap:StandardProductWarrantyAccrualWarrantiesIssued
      contextRef="From2019-12-29to2020-12-26"
      decimals="0"
      unitRef="USD">435000</us-gaap:StandardProductWarrantyAccrualWarrantiesIssued>
    <us-gaap:StandardProductWarrantyAccrualWarrantiesIssued
      contextRef="From2018-12-302019-12-28"
      decimals="0"
      unitRef="USD">471000</us-gaap:StandardProductWarrantyAccrualWarrantiesIssued>
    <us-gaap:StandardProductWarrantyAccrualWarrantiesIssued
      contextRef="From2017-12-312018-12-29"
      decimals="0"
      unitRef="USD">159000</us-gaap:StandardProductWarrantyAccrualWarrantiesIssued>
    <KOPN:StandardProductWarrantyAccrualPaymentsAndReversals
      contextRef="From2019-12-29to2020-12-26"
      decimals="0"
      unitRef="USD">-436000</KOPN:StandardProductWarrantyAccrualPaymentsAndReversals>
    <KOPN:StandardProductWarrantyAccrualPaymentsAndReversals
      contextRef="From2018-12-302019-12-28"
      decimals="0"
      unitRef="USD">-533000</KOPN:StandardProductWarrantyAccrualPaymentsAndReversals>
    <KOPN:StandardProductWarrantyAccrualPaymentsAndReversals
      contextRef="From2017-12-312018-12-29"
      decimals="0"
      unitRef="USD">-237000</KOPN:StandardProductWarrantyAccrualPaymentsAndReversals>
    <us-gaap:StandardProductWarrantyAccrual contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">508000</us-gaap:StandardProductWarrantyAccrual>
    <us-gaap:StandardProductWarrantyAccrual contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">509000</us-gaap:StandardProductWarrantyAccrual>
    <us-gaap:StandardProductWarrantyAccrual contextRef="AsOf2018-12-29" decimals="0" unitRef="USD">571000</us-gaap:StandardProductWarrantyAccrual>
    <us-gaap:DefinedBenefitPlanTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_80E_eus-gaap--DefinedBenefitPlanTextBlock_zHb90EFDCBdd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12.
&lt;span&gt;&lt;span id="xdx_822_zgxRfw8WF66d"&gt;Employee Benefit Plan&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company has an employee benefit plan pursuant to Section 401(k) of the Internal Revenue Code of 1986, as amended. In 2020, the
plan allowed employees to defer an amount of their annual compensation up to a current maximum of $&lt;span id="xdx_90B_eus-gaap--DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount_c20191229__20201226__srt--StatementScenarioAxis__custom--UnderAgeOfFiftyMember_pp0p0" title="Maximum amount of annual compensation"&gt;19,500&lt;/span&gt; if they are under the
age of 50 and $&lt;span id="xdx_903_eus-gaap--DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount_c20191229__20201226__srt--StatementScenarioAxis__custom--OverAgeOfFiftyMember_pp0p0" title="Maximum amount of annual compensation"&gt;26,000&lt;/span&gt; if they are over the age of 50. The Company matches &lt;span id="xdx_904_eus-gaap--DefinedContributionPlanEmployerMatchingContributionPercent_pii_dp_uPure_c20191229__20201226_z9wJarWapOX2" title="Employer matching percentage"&gt;50&lt;/span&gt;% of all deferred compensation on the first &lt;span id="xdx_905_eus-gaap--DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent_pii_dp_uPure_c20191229__20201226_zx17J6QOSZBe" title="Maximum amount of employee contribution"&gt;6&lt;/span&gt;% of
each employee&#x2019;s deferred compensation. The amount charged to operations in connection with this plan was approximately $&lt;span id="xdx_90B_eus-gaap--DefinedContributionPlanCostRecognized_pn5n6_c20191229__20201226_z6m7ToCadb47" title="Amount charged to operations"&gt;&lt;span id="xdx_90F_eus-gaap--DefinedContributionPlanCostRecognized_pn5n6_c20181230__20191228_zW9ZMM1KHs43" title="Amount charged to operations"&gt;&lt;span id="xdx_903_eus-gaap--DefinedContributionPlanCostRecognized_pn5n6_c20171231__20181229_zQg8I2NUARB3" title="Amount charged to operations"&gt;0.3&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;
million in fiscal years 2020, 2019 and 2018.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) &lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:DefinedBenefitPlanTextBlock>
    <us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount
      contextRef="From2019-12-292020-12-26_custom_UnderAgeOfFiftyMember"
      decimals="0"
      unitRef="USD">19500</us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount>
    <us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount
      contextRef="From2019-12-292020-12-26_custom_OverAgeOfFiftyMember"
      decimals="0"
      unitRef="USD">26000</us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount>
    <us-gaap:DefinedContributionPlanEmployerMatchingContributionPercent
      contextRef="From2019-12-29to2020-12-26"
      decimals="INF"
      unitRef="Pure">0.50</us-gaap:DefinedContributionPlanEmployerMatchingContributionPercent>
    <us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent
      contextRef="From2019-12-29to2020-12-26"
      decimals="INF"
      unitRef="Pure">0.06</us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent>
    <us-gaap:DefinedContributionPlanCostRecognized
      contextRef="From2019-12-29to2020-12-26"
      decimals="-5"
      unitRef="USD">300000</us-gaap:DefinedContributionPlanCostRecognized>
    <us-gaap:DefinedContributionPlanCostRecognized
      contextRef="From2018-12-302019-12-28"
      decimals="-5"
      unitRef="USD">300000</us-gaap:DefinedContributionPlanCostRecognized>
    <us-gaap:DefinedContributionPlanCostRecognized
      contextRef="From2017-12-312018-12-29"
      decimals="-5"
      unitRef="USD">300000</us-gaap:DefinedContributionPlanCostRecognized>
    <us-gaap:CommitmentsDisclosureTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_803_eus-gaap--CommitmentsDisclosureTextBlock_zHGKqMEIcsIg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;13.
&lt;span id="xdx_828_ztdzOIxXZC7g"&gt;Commitments&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company entered into an agreement in August 2017 to acquire an approximate &lt;span id="xdx_906_ecustom--PercentageOfEquityInterestAcquirable_iI_pii_dp_uPure_c20170831__dei--LegalEntityAxis__custom--KunmingBOEDisplayTechnologyCoLtdMember_zTBSvWiN4Jkg" title="Percentage of equity interest acquirable"&gt;3.5&lt;/span&gt;% equity interest in Kunming BOE Display Technology
Co., Ltd. (&#x201c;BOE&#x201d;), which is located in China, for &lt;span id="xdx_903_ecustom--CashCommitmenttoPurchaseEquityInvestment_iI_pn5n6_uRMB_c20170831__dei--LegalEntityAxis__custom--KunmingBOEDisplayTechnologyCoLtdMember__us-gaap--AwardTypeAxis__custom--RMBMember_zF8H6yq4JJZk" title="Cash, commitment to purchase equity investment"&gt;35.0&lt;/span&gt; million Chinese Yuan Renminbi (approximately $&lt;span id="xdx_908_ecustom--CashCommitmenttoPurchaseEquityInvestment_iI_pn5n6_c20170831__dei--LegalEntityAxis__custom--KunmingBOEDisplayTechnologyCoLtdMember_zEzRDHA97Ha1" title="Cash, commitment to purchase equity investment"&gt;5.0&lt;/span&gt; million).
In 2020 the Company executed an agreement to transfer its equity purchase obligation to another company. Accordingly, the Company
is no longer obligated and will not be making the investment.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:CommitmentsDisclosureTextBlock>
    <KOPN:PercentageOfEquityInterestAcquirable
      contextRef="AsOf2017-08-31_custom_KunmingBOEDisplayTechnologyCoLtdMember"
      decimals="INF"
      unitRef="Pure">0.035</KOPN:PercentageOfEquityInterestAcquirable>
    <KOPN:CashCommitmenttoPurchaseEquityInvestment
      contextRef="AsOf2017-08-31_custom_KunmingBOEDisplayTechnologyCoLtdMember_custom_RMBMember"
      decimals="-5"
      unitRef="RMB">35000000.0</KOPN:CashCommitmenttoPurchaseEquityInvestment>
    <KOPN:CashCommitmenttoPurchaseEquityInvestment
      contextRef="AsOf2017-08-31_custom_KunmingBOEDisplayTechnologyCoLtdMember"
      decimals="-5"
      unitRef="USD">5000000.0</KOPN:CashCommitmenttoPurchaseEquityInvestment>
    <us-gaap:LegalMattersAndContingenciesTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_80F_eus-gaap--LegalMattersAndContingenciesTextBlock_zNUiyLig5W9g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;14.
&lt;span id="xdx_829_zaSpLBcEqqBi"&gt;Litigation&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company may engage in legal proceedings arising in the ordinary course of business. Claims, suits, investigations and proceedings
are inherently uncertain and it is not possible to predict the ultimate outcome of such matters and our business, financial condition,
results of operations or cash flows could be affected in any particular period.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;BlueRadios,
Inc. v. Kopin Corporation, Civil Action No. 16-02052-JLK (D. Col.):&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;On
August 12, 2016, BlueRadios, Inc. (&#x201c;BlueRadios&#x201d;) filed a complaint in the U.S. District Court for the District of
Colorado, alleging that the Company breached a contract between it and BlueRadios concerning an alleged joint venture between
the Company and BlueRadios to design, develop and commercialize micro-display products with embedded wireless technology referred
to as &#x201c;Golden-i&#x201d; breached the covenant of good faith and fair dealing associated with that contract, breached its
fiduciary duty to BlueRadios, and misappropriated trade secrets owned by BlueRadios in violation of Colorado law (C.R.S. &#xa7;
7-74-104(4)) and the Defend Trade Secrets Act (18 U.S.C. &#xa7; 1836(b)(1)). BlueRadios further alleges that the Company was unjustly
enriched by its alleged misconduct, BlueRadios is entitled to an accounting to determine the amount of profits obtained by the
Company as a result of its alleged misconduct, and the inventorship on at least ten patents or patent applications owned by the
Company need to be corrected to list BlueRadios&#x2019; employees as inventors and thereby list BlueRadios as co-assignees of the
patents. BlueRadios seeks monetary, declaratory, and injunctive relief, including for alleged non-payment of engineering retainer
fees.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 23.75pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;On
October 11, 2016, the Company filed its Answer and Affirmative Defenses. The parties completed expert depositions on November
15, 2019. On December 2, 2019, the Company filed a Motion for Partial Summary Judgment requesting the Court dismiss counts 2-7
in their entirety and counts 1 and 8 in part. BlueRadios also filed a Motion for Partial Summary Judgment alleging it is the co-owner
of U.S. Patent No. 8,909,296. Responses to the Motions for Partial Summary Judgment were filed on January 15, 2020, and replies
were filed on February 19, 2020. On September 25, 2020, the Court denied BlueRadios&#x2019; Motion for Partial Summary Judgment.
A trial date has not yet been set by the Court. The Company has not concluded a loss from this matter is probable; therefore,
we have not recorded an accrual for litigation or claims related to this matter for the period ended December 26, 2020. The Company
will continue to evaluate information as it becomes known and will record an estimate for losses at the time or times when it
is both probable that a loss has been incurred and the amount of the loss is reasonably estimable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 23.75pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) &lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:LegalMattersAndContingenciesTextBlock>
    <us-gaap:SegmentReportingDisclosureTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_800_eus-gaap--SegmentReportingDisclosureTextBlock_zEBTFjxB9Ah5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;15.
&lt;span id="xdx_828_zksMRpjShfni"&gt;Segments and Disaggregation of Revenue&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_896_eus-gaap--LongLivedAssetsByGeographicAreasTableTextBlock_zy30RpW2k9q5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Total
long-lived assets by country at December 26, 2020 and December 28, 2019 were:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8B4_zBiOHskBxF68" style="display: none"&gt;Schedule
of Long-lived Assets by Geographic Areas&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold"&gt;Total Long-lived Assets (in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%"&gt;U.S.&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--NoncurrentAssets_c20201226__srt--StatementGeographicalAxis__country--US_pn3n3" style="width: 16%; font-weight: bold; text-align: right" title="Total Long-lived Assets"&gt;3,028&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--NoncurrentAssets_c20191228__srt--StatementGeographicalAxis__country--US_pn3n3" style="width: 16%; text-align: right" title="Total Long-lived Assets"&gt;3,647&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;United Kingdom&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--NoncurrentAssets_c20201226__srt--StatementGeographicalAxis__country--GB_pn3n3" style="font-weight: bold; text-align: right" title="Total Long-lived Assets"&gt;329&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--NoncurrentAssets_c20191228__srt--StatementGeographicalAxis__country--GB_pn3n3" style="text-align: right" title="Total Long-lived Assets"&gt;442&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;China&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--NoncurrentAssets_c20201226__srt--StatementGeographicalAxis__country--CN_pn3n3" style="font-weight: bold; text-align: right" title="Total Long-lived Assets"&gt;11&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--NoncurrentAssets_c20191228__srt--StatementGeographicalAxis__country--CN_pn3n3" style="text-align: right" title="Total Long-lived Assets"&gt;37&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Japan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--NoncurrentAssets_c20201226__srt--StatementGeographicalAxis__country--JP_pn3n3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Total Long-lived Assets"&gt;39&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--NoncurrentAssets_c20191228__srt--StatementGeographicalAxis__country--JP_pn3n3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Long-lived Assets"&gt;101&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--NoncurrentAssets_c20201226_pn3n3" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total Long-lived Assets"&gt;3,407&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--NoncurrentAssets_c20191228_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Long-lived Assets"&gt;4,227&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;

&lt;p id="xdx_8A9_z9BTLHClPpsd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;We
disaggregate our revenue from contracts with customers by geographic location and by display application, as we believe it best
depicts how the nature, amount, timing and uncertainty of our revenue and cash flows are affected by economic factors.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89B_eus-gaap--RevenueFromExternalCustomersByGeographicAreasTableTextBlock_z37NgZyhpBTl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Total
revenue by geographical area for the fiscal years ended December 26, 2020, December 28, 2019 and December 29, 2018:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8BE_zi9BhqAkZIeg" style="display: none"&gt;Schedule of Segment Information by Revenue Type&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;(In thousands, except percentages)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Revenue&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;% of Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Revenue&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;% of Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Revenue&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;% of Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 33%; font-weight: bold"&gt;U.S.&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_pn3n3_c20191229__20201226__srt--StatementGeographicalAxis__country--US_zDphwjrpYb24" style="width: 8%; font-weight: bold; text-align: right" title="Total Revenues"&gt;33,031&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20191229__20201226__srt--StatementGeographicalAxis__country--US_zceVuin6LUg7" style="width: 8%; font-weight: bold; text-align: right" title="Percentage of total revenue"&gt;82&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Revenues_pn3n3_c20181230__20191228__srt--StatementGeographicalAxis__country--US_z0egcpG7nfxe" style="width: 8%; text-align: right" title="Total Revenues"&gt;14,946&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20181230__20191228__srt--StatementGeographicalAxis__country--US_zlwxYRGuOUFb" style="font-style: normal; width: 8%; font-weight: normal; text-align: right" title="Percentage of total revenue"&gt;51&lt;/td&gt;&lt;td style="font-style: normal; width: 1%; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pn3n3_c20171231__20181229__srt--StatementGeographicalAxis__country--US_ztJNSYloVRKh" style="width: 8%; text-align: right" title="Total Revenues"&gt;14,436&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20171231__20181229__srt--StatementGeographicalAxis__country--US_zm1eQWv2mAeh" style="width: 8%; text-align: right" title="Percentage of total revenue"&gt;59&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"&gt;Other Americas&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_c20191229__20201226__srt--StatementGeographicalAxis__custom--OtherAmericasMember_pn3n3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Total Revenues"&gt;101&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--PercentageOfTotalRevenue_pii_dp0_uPure_c20191229__20201226__srt--StatementGeographicalAxis__custom--OtherAmericasMember_zTIc6LjY6SBb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Percentage of total revenue"&gt;&#x2014;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_c20181230__20191228__srt--StatementGeographicalAxis__custom--OtherAmericasMember_pn3n3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;134&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--PercentageOfTotalRevenue_pii_dp0_uPure_c20181230__20191228__srt--StatementGeographicalAxis__custom--OtherAmericasMember_zYGCej7N2jgf" style="border-bottom: Black 1.5pt solid; font-style: normal; font-weight: normal; text-align: right" title="Percentage of total revenue"&gt;&#x2014;&lt;/td&gt;&lt;td style="font-style: normal; padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_c20171231__20181229__srt--StatementGeographicalAxis__custom--OtherAmericasMember_pn3n3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;123&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20171231__20181229__srt--StatementGeographicalAxis__custom--OtherAmericasMember_zBcniuVbF3wb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of total revenue"&gt;1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Total Americas&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Revenues_c20191229__20201226__srt--StatementGeographicalAxis__srt--AmericasMember_pn3n3" style="font-weight: bold; text-align: right" title="Total Revenues"&gt;33,132&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20191229__20201226__srt--StatementGeographicalAxis__srt--AmericasMember_zPfhqs3uCVka" style="font-weight: bold; text-align: right" title="Percentage of total revenue"&gt;82&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_c20181230__20191228__srt--StatementGeographicalAxis__srt--AmericasMember_pn3n3" style="text-align: right" title="Total Revenues"&gt;15,080&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20181230__20191228__srt--StatementGeographicalAxis__srt--AmericasMember_zP6v9jSAorV1" style="font-style: normal; font-weight: normal; text-align: right" title="Percentage of total revenue"&gt;51&lt;/td&gt;&lt;td style="font-style: normal; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_c20171231__20181229__srt--StatementGeographicalAxis__srt--AmericasMember_pn3n3" style="text-align: right" title="Total Revenues"&gt;14,559&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20171231__20181229__srt--StatementGeographicalAxis__srt--AmericasMember_zOg7r7qta0fb" style="text-align: right" title="Percentage of total revenue"&gt;60&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold"&gt;Asia-Pacific&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_c20191229__20201226__srt--StatementGeographicalAxis__srt--AsiaPacificMember_pn3n3" style="font-weight: bold; text-align: right" title="Total Revenues"&gt;5,798&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20191229__20201226__srt--StatementGeographicalAxis__srt--AsiaPacificMember_zf1hWCOE2IAl" style="font-weight: bold; text-align: right" title="Percentage of total revenue"&gt;15&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_c20181230__20191228__srt--StatementGeographicalAxis__srt--AsiaPacificMember_pn3n3" style="text-align: right" title="Total Revenues"&gt;11,768&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20181230__20191228__srt--StatementGeographicalAxis__srt--AsiaPacificMember_zfHOulG4anK1" style="font-style: normal; font-weight: normal; text-align: right" title="Percentage of total revenue"&gt;40&lt;/td&gt;&lt;td style="font-style: normal; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_c20171231__20181229__srt--StatementGeographicalAxis__srt--AsiaPacificMember_pn3n3" style="text-align: right" title="Total Revenues"&gt;6,916&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20171231__20181229__srt--StatementGeographicalAxis__srt--AsiaPacificMember_zPjQl7UIO8Il" style="text-align: right" title="Percentage of total revenue"&gt;28&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Europe&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Revenues_c20191229__20201226__srt--StatementGeographicalAxis__srt--EuropeMember_pn3n3" style="font-weight: bold; text-align: right" title="Total Revenues"&gt;1,198&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20191229__20201226__srt--StatementGeographicalAxis__srt--EuropeMember_zCQ8qqlz8Dtc" style="font-weight: bold; text-align: right" title="Percentage of total revenue"&gt;3&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_c20181230__20191228__srt--StatementGeographicalAxis__srt--EuropeMember_pn3n3" style="text-align: right" title="Total Revenues"&gt;2,628&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20181230__20191228__srt--StatementGeographicalAxis__srt--EuropeMember_zzHcRLX1yYe6" style="font-style: normal; font-weight: normal; text-align: right" title="Percentage of total revenue"&gt;9&lt;/td&gt;&lt;td style="font-style: normal; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_c20171231__20181229__srt--StatementGeographicalAxis__srt--EuropeMember_pn3n3" style="text-align: right" title="Total Revenues"&gt;2,948&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20171231__20181229__srt--StatementGeographicalAxis__srt--EuropeMember_zvGZdzK6G3ma" style="text-align: right" title="Percentage of total revenue"&gt;12&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;Other&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_pn3n3_c20191229__20201226__srt--StatementGeographicalAxis__custom--OtherMember_z4pS5eoqhQMj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1893"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--PercentageOfTotalRevenue_pii_dp0_uPure_c20191229__20201226__srt--StatementGeographicalAxis__custom--OtherMember_zHcR1uI5Igy5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Percentage of total revenue"&gt;&#x2014;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_c20181230__20191228__srt--StatementGeographicalAxis__custom--OtherMember_pn3n3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;42&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--PercentageOfTotalRevenue_pii_dp0_uPure_c20181230__20191228__srt--StatementGeographicalAxis__custom--OtherMember_zPIB2Ugk7bMa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of total revenue"&gt;&#x2014;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_c20171231__20181229__srt--StatementGeographicalAxis__custom--OtherMember_pn3n3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;42&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--PercentageOfTotalRevenue_pii_dp0_uPure_c20171231__20181229__srt--StatementGeographicalAxis__custom--OtherMember_ziWm5XVT6qqj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of total revenue"&gt;&#x2014;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"&gt;Total Revenues&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_c20191229__20201226_pn3n3" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total Revenues"&gt;40,128&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20191229__20201226_zr3Ua4jjhAaf" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Percentage of total revenue"&gt;100&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_c20181230__20191228_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;29,519&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20181230__20191228_zZvft8xp4o94" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of total revenue"&gt;100&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_c20171231__20181229_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;24,465&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20171231__20181229_zXhW660dLdfc" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of total revenue"&gt;100&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;

&lt;p id="xdx_8A2_z0ej4NfAcDil" style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_895_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zxRPkKmsQTI" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Total
revenue by display application for the fiscal years ended December 26, 2020, December 28, 2019 and December 29, 2018 was as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BA_zX749LayNIm8" style="display: none"&gt;Schedule of Segment Reporting Information, by Segment&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;(In thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-style: normal; font-weight: normal; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-style: normal; font-weight: normal; text-align: center"&gt;2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 49%; font-weight: bold"&gt;Defense&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_c20191229__20201226__srt--ProductOrServiceAxis__custom--DefenseMember_pn3n3" style="width: 13%; font-weight: bold; text-align: right" title="Total Revenues"&gt;20,231&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_c20181230__20191228__srt--ProductOrServiceAxis__custom--DefenseMember_pn3n3" style="width: 13%; text-align: right" title="Total Revenues"&gt;8,729&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_c20171231__20181229__srt--ProductOrServiceAxis__custom--DefenseMember_pn3n3" style="width: 13%; text-align: right" title="Total Revenues"&gt;8,724&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold"&gt;Industrial&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_c20191229__20201226__srt--ProductOrServiceAxis__custom--IndustrialMember_pn3n3" style="font-weight: bold; text-align: right" title="Total Revenues"&gt;6,882&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_c20181230__20191228__srt--ProductOrServiceAxis__custom--IndustrialMember_pn3n3" style="font-style: normal; font-weight: normal; text-align: right" title="Total Revenues"&gt;9,717&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_c20171231__20181229__srt--ProductOrServiceAxis__custom--IndustrialMember_pn3n3" style="text-align: right" title="Total Revenues"&gt;6,066&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Consumer&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_c20191229__20201226__srt--ProductOrServiceAxis__custom--ConsumerMember_pn3n3" style="font-weight: bold; text-align: right" title="Total Revenues"&gt;852&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_c20181230__20191228__srt--ProductOrServiceAxis__custom--ConsumerMember_pn3n3" style="font-style: normal; font-weight: normal; text-align: right" title="Total Revenues"&gt;1,777&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_c20171231__20181229__srt--ProductOrServiceAxis__custom--ConsumerMember_pn3n3" style="text-align: right" title="Total Revenues"&gt;4,146&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold"&gt;R&amp;amp;D&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Revenues_c20191229__20201226__srt--ProductOrServiceAxis__custom--ResearchAndDevelopmentMember_pn3n3" style="font-weight: bold; text-align: right" title="Total Revenues"&gt;10,123&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_c20181230__20191228__srt--ProductOrServiceAxis__custom--ResearchAndDevelopmentMember_pn3n3" style="font-style: normal; font-weight: normal; text-align: right" title="Total Revenues"&gt;4,983&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_c20171231__20181229__srt--ProductOrServiceAxis__custom--ResearchAndDevelopmentMember_pn3n3" style="text-align: right" title="Total Revenues"&gt;5,254&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Other&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_c20191229__20201226__srt--ProductOrServiceAxis__custom--OtherMember_pn3n3" style="font-weight: bold; text-align: right" title="Total Revenues"&gt;553&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_c20181230__20191228__srt--ProductOrServiceAxis__custom--OtherMember_pn3n3" style="font-style: normal; font-weight: normal; text-align: right" title="Total Revenues"&gt;61&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_c20171231__20181229__srt--ProductOrServiceAxis__custom--OtherMember_pn3n3" style="text-align: right" title="Total Revenues"&gt;275&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"&gt;License and royalties&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_c20191229__20201226__srt--ProductOrServiceAxis__custom--LicenseAndRoyaltiesMember_pn3n3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Total Revenues"&gt;1,487&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_c20181230__20191228__srt--ProductOrServiceAxis__custom--LicenseAndRoyaltiesMember_pn3n3" style="border-bottom: Black 1.5pt solid; font-style: normal; font-weight: normal; text-align: right" title="Total Revenues"&gt;4,252&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_pn3n3_c20171231__20181229__srt--ProductOrServiceAxis__custom--LicenseAndRoyaltiesMember_z7Jcckf1dPc3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1953"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"&gt;Total Revenues&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pn3n3_c20191229__20201226_zptQo0yI3z2i" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total Revenues"&gt;40,128&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pn3n3_c20181230__20191228_zXJ6uZnET8ab" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;29,519&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Revenues_pn3n3_c20171231__20181229_zJh2EtRbhrW7" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;24,465&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;

&lt;p id="xdx_8A8_zQSQt1YdbiQ7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) &lt;/b&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:SegmentReportingDisclosureTextBlock>
    <us-gaap:LongLivedAssetsByGeographicAreasTableTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_896_eus-gaap--LongLivedAssetsByGeographicAreasTableTextBlock_zy30RpW2k9q5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Total
long-lived assets by country at December 26, 2020 and December 28, 2019 were:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8B4_zBiOHskBxF68" style="display: none"&gt;Schedule
of Long-lived Assets by Geographic Areas&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold"&gt;Total Long-lived Assets (in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%"&gt;U.S.&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--NoncurrentAssets_c20201226__srt--StatementGeographicalAxis__country--US_pn3n3" style="width: 16%; font-weight: bold; text-align: right" title="Total Long-lived Assets"&gt;3,028&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--NoncurrentAssets_c20191228__srt--StatementGeographicalAxis__country--US_pn3n3" style="width: 16%; text-align: right" title="Total Long-lived Assets"&gt;3,647&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;United Kingdom&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--NoncurrentAssets_c20201226__srt--StatementGeographicalAxis__country--GB_pn3n3" style="font-weight: bold; text-align: right" title="Total Long-lived Assets"&gt;329&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--NoncurrentAssets_c20191228__srt--StatementGeographicalAxis__country--GB_pn3n3" style="text-align: right" title="Total Long-lived Assets"&gt;442&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;China&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--NoncurrentAssets_c20201226__srt--StatementGeographicalAxis__country--CN_pn3n3" style="font-weight: bold; text-align: right" title="Total Long-lived Assets"&gt;11&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--NoncurrentAssets_c20191228__srt--StatementGeographicalAxis__country--CN_pn3n3" style="text-align: right" title="Total Long-lived Assets"&gt;37&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Japan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--NoncurrentAssets_c20201226__srt--StatementGeographicalAxis__country--JP_pn3n3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Total Long-lived Assets"&gt;39&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--NoncurrentAssets_c20191228__srt--StatementGeographicalAxis__country--JP_pn3n3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Long-lived Assets"&gt;101&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--NoncurrentAssets_c20201226_pn3n3" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total Long-lived Assets"&gt;3,407&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--NoncurrentAssets_c20191228_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Long-lived Assets"&gt;4,227&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;

</us-gaap:LongLivedAssetsByGeographicAreasTableTextBlock>
    <us-gaap:NoncurrentAssets
      contextRef="AsOf2020-12-26_country_US"
      decimals="-3"
      unitRef="USD">3028000</us-gaap:NoncurrentAssets>
    <us-gaap:NoncurrentAssets
      contextRef="AsOf2019-12-28_country_US"
      decimals="-3"
      unitRef="USD">3647000</us-gaap:NoncurrentAssets>
    <us-gaap:NoncurrentAssets
      contextRef="AsOf2020-12-26_country_GB"
      decimals="-3"
      unitRef="USD">329000</us-gaap:NoncurrentAssets>
    <us-gaap:NoncurrentAssets
      contextRef="AsOf2019-12-28_country_GB"
      decimals="-3"
      unitRef="USD">442000</us-gaap:NoncurrentAssets>
    <us-gaap:NoncurrentAssets
      contextRef="AsOf2020-12-26_country_CN"
      decimals="-3"
      unitRef="USD">11000</us-gaap:NoncurrentAssets>
    <us-gaap:NoncurrentAssets
      contextRef="AsOf2019-12-28_country_CN"
      decimals="-3"
      unitRef="USD">37000</us-gaap:NoncurrentAssets>
    <us-gaap:NoncurrentAssets
      contextRef="AsOf2020-12-26_country_JP"
      decimals="-3"
      unitRef="USD">39000</us-gaap:NoncurrentAssets>
    <us-gaap:NoncurrentAssets
      contextRef="AsOf2019-12-28_country_JP"
      decimals="-3"
      unitRef="USD">101000</us-gaap:NoncurrentAssets>
    <us-gaap:NoncurrentAssets contextRef="AsOf2020-12-26" decimals="-3" unitRef="USD">3407000</us-gaap:NoncurrentAssets>
    <us-gaap:NoncurrentAssets contextRef="AsOf2019-12-28" decimals="-3" unitRef="USD">4227000</us-gaap:NoncurrentAssets>
    <us-gaap:RevenueFromExternalCustomersByGeographicAreasTableTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_89B_eus-gaap--RevenueFromExternalCustomersByGeographicAreasTableTextBlock_z37NgZyhpBTl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Total
revenue by geographical area for the fiscal years ended December 26, 2020, December 28, 2019 and December 29, 2018:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8BE_zi9BhqAkZIeg" style="display: none"&gt;Schedule of Segment Information by Revenue Type&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;(In thousands, except percentages)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Revenue&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;% of Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Revenue&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;% of Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Revenue&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;% of Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 33%; font-weight: bold"&gt;U.S.&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_pn3n3_c20191229__20201226__srt--StatementGeographicalAxis__country--US_zDphwjrpYb24" style="width: 8%; font-weight: bold; text-align: right" title="Total Revenues"&gt;33,031&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20191229__20201226__srt--StatementGeographicalAxis__country--US_zceVuin6LUg7" style="width: 8%; font-weight: bold; text-align: right" title="Percentage of total revenue"&gt;82&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Revenues_pn3n3_c20181230__20191228__srt--StatementGeographicalAxis__country--US_z0egcpG7nfxe" style="width: 8%; text-align: right" title="Total Revenues"&gt;14,946&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20181230__20191228__srt--StatementGeographicalAxis__country--US_zlwxYRGuOUFb" style="font-style: normal; width: 8%; font-weight: normal; text-align: right" title="Percentage of total revenue"&gt;51&lt;/td&gt;&lt;td style="font-style: normal; width: 1%; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pn3n3_c20171231__20181229__srt--StatementGeographicalAxis__country--US_ztJNSYloVRKh" style="width: 8%; text-align: right" title="Total Revenues"&gt;14,436&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20171231__20181229__srt--StatementGeographicalAxis__country--US_zm1eQWv2mAeh" style="width: 8%; text-align: right" title="Percentage of total revenue"&gt;59&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"&gt;Other Americas&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_c20191229__20201226__srt--StatementGeographicalAxis__custom--OtherAmericasMember_pn3n3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Total Revenues"&gt;101&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--PercentageOfTotalRevenue_pii_dp0_uPure_c20191229__20201226__srt--StatementGeographicalAxis__custom--OtherAmericasMember_zTIc6LjY6SBb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Percentage of total revenue"&gt;&#x2014;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_c20181230__20191228__srt--StatementGeographicalAxis__custom--OtherAmericasMember_pn3n3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;134&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--PercentageOfTotalRevenue_pii_dp0_uPure_c20181230__20191228__srt--StatementGeographicalAxis__custom--OtherAmericasMember_zYGCej7N2jgf" style="border-bottom: Black 1.5pt solid; font-style: normal; font-weight: normal; text-align: right" title="Percentage of total revenue"&gt;&#x2014;&lt;/td&gt;&lt;td style="font-style: normal; padding-bottom: 1.5pt; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_c20171231__20181229__srt--StatementGeographicalAxis__custom--OtherAmericasMember_pn3n3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;123&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20171231__20181229__srt--StatementGeographicalAxis__custom--OtherAmericasMember_zBcniuVbF3wb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of total revenue"&gt;1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Total Americas&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Revenues_c20191229__20201226__srt--StatementGeographicalAxis__srt--AmericasMember_pn3n3" style="font-weight: bold; text-align: right" title="Total Revenues"&gt;33,132&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20191229__20201226__srt--StatementGeographicalAxis__srt--AmericasMember_zPfhqs3uCVka" style="font-weight: bold; text-align: right" title="Percentage of total revenue"&gt;82&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_c20181230__20191228__srt--StatementGeographicalAxis__srt--AmericasMember_pn3n3" style="text-align: right" title="Total Revenues"&gt;15,080&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20181230__20191228__srt--StatementGeographicalAxis__srt--AmericasMember_zP6v9jSAorV1" style="font-style: normal; font-weight: normal; text-align: right" title="Percentage of total revenue"&gt;51&lt;/td&gt;&lt;td style="font-style: normal; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_c20171231__20181229__srt--StatementGeographicalAxis__srt--AmericasMember_pn3n3" style="text-align: right" title="Total Revenues"&gt;14,559&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20171231__20181229__srt--StatementGeographicalAxis__srt--AmericasMember_zOg7r7qta0fb" style="text-align: right" title="Percentage of total revenue"&gt;60&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold"&gt;Asia-Pacific&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_c20191229__20201226__srt--StatementGeographicalAxis__srt--AsiaPacificMember_pn3n3" style="font-weight: bold; text-align: right" title="Total Revenues"&gt;5,798&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20191229__20201226__srt--StatementGeographicalAxis__srt--AsiaPacificMember_zf1hWCOE2IAl" style="font-weight: bold; text-align: right" title="Percentage of total revenue"&gt;15&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_c20181230__20191228__srt--StatementGeographicalAxis__srt--AsiaPacificMember_pn3n3" style="text-align: right" title="Total Revenues"&gt;11,768&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20181230__20191228__srt--StatementGeographicalAxis__srt--AsiaPacificMember_zfHOulG4anK1" style="font-style: normal; font-weight: normal; text-align: right" title="Percentage of total revenue"&gt;40&lt;/td&gt;&lt;td style="font-style: normal; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_c20171231__20181229__srt--StatementGeographicalAxis__srt--AsiaPacificMember_pn3n3" style="text-align: right" title="Total Revenues"&gt;6,916&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20171231__20181229__srt--StatementGeographicalAxis__srt--AsiaPacificMember_zPjQl7UIO8Il" style="text-align: right" title="Percentage of total revenue"&gt;28&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Europe&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Revenues_c20191229__20201226__srt--StatementGeographicalAxis__srt--EuropeMember_pn3n3" style="font-weight: bold; text-align: right" title="Total Revenues"&gt;1,198&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20191229__20201226__srt--StatementGeographicalAxis__srt--EuropeMember_zCQ8qqlz8Dtc" style="font-weight: bold; text-align: right" title="Percentage of total revenue"&gt;3&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_c20181230__20191228__srt--StatementGeographicalAxis__srt--EuropeMember_pn3n3" style="text-align: right" title="Total Revenues"&gt;2,628&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20181230__20191228__srt--StatementGeographicalAxis__srt--EuropeMember_zzHcRLX1yYe6" style="font-style: normal; font-weight: normal; text-align: right" title="Percentage of total revenue"&gt;9&lt;/td&gt;&lt;td style="font-style: normal; font-weight: normal; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_c20171231__20181229__srt--StatementGeographicalAxis__srt--EuropeMember_pn3n3" style="text-align: right" title="Total Revenues"&gt;2,948&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20171231__20181229__srt--StatementGeographicalAxis__srt--EuropeMember_zvGZdzK6G3ma" style="text-align: right" title="Percentage of total revenue"&gt;12&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;Other&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_pn3n3_c20191229__20201226__srt--StatementGeographicalAxis__custom--OtherMember_z4pS5eoqhQMj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1893"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--PercentageOfTotalRevenue_pii_dp0_uPure_c20191229__20201226__srt--StatementGeographicalAxis__custom--OtherMember_zHcR1uI5Igy5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Percentage of total revenue"&gt;&#x2014;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_c20181230__20191228__srt--StatementGeographicalAxis__custom--OtherMember_pn3n3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;42&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--PercentageOfTotalRevenue_pii_dp0_uPure_c20181230__20191228__srt--StatementGeographicalAxis__custom--OtherMember_zPIB2Ugk7bMa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of total revenue"&gt;&#x2014;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_c20171231__20181229__srt--StatementGeographicalAxis__custom--OtherMember_pn3n3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;42&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--PercentageOfTotalRevenue_pii_dp0_uPure_c20171231__20181229__srt--StatementGeographicalAxis__custom--OtherMember_ziWm5XVT6qqj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of total revenue"&gt;&#x2014;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"&gt;Total Revenues&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_c20191229__20201226_pn3n3" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total Revenues"&gt;40,128&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20191229__20201226_zr3Ua4jjhAaf" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Percentage of total revenue"&gt;100&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_c20181230__20191228_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;29,519&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20181230__20191228_zZvft8xp4o94" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of total revenue"&gt;100&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_c20171231__20181229_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;24,465&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PercentageOfTotalRevenue_pii_dp_uPure_c20171231__20181229_zXhW660dLdfc" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of total revenue"&gt;100&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;

</us-gaap:RevenueFromExternalCustomersByGeographicAreasTableTextBlock>
    <us-gaap:Revenues
      contextRef="From2019-12-292020-12-26_country_US"
      decimals="-3"
      unitRef="USD">33031000</us-gaap:Revenues>
    <KOPN:PercentageOfTotalRevenue
      contextRef="From2019-12-292020-12-26_country_US"
      decimals="INF"
      unitRef="Pure">0.82</KOPN:PercentageOfTotalRevenue>
    <us-gaap:Revenues
      contextRef="From2018-12-302019-12-28_country_US"
      decimals="-3"
      unitRef="USD">14946000</us-gaap:Revenues>
    <KOPN:PercentageOfTotalRevenue
      contextRef="From2018-12-302019-12-28_country_US"
      decimals="INF"
      unitRef="Pure">0.51</KOPN:PercentageOfTotalRevenue>
    <us-gaap:Revenues
      contextRef="From2017-12-312018-12-29_country_US"
      decimals="-3"
      unitRef="USD">14436000</us-gaap:Revenues>
    <KOPN:PercentageOfTotalRevenue
      contextRef="From2017-12-312018-12-29_country_US"
      decimals="INF"
      unitRef="Pure">0.59</KOPN:PercentageOfTotalRevenue>
    <us-gaap:Revenues
      contextRef="From2019-12-292020-12-26_custom_OtherAmericasMember"
      decimals="-3"
      unitRef="USD">101000</us-gaap:Revenues>
    <KOPN:PercentageOfTotalRevenue
      contextRef="From2019-12-292020-12-26_custom_OtherAmericasMember"
      decimals="INF"
      unitRef="Pure">0</KOPN:PercentageOfTotalRevenue>
    <us-gaap:Revenues
      contextRef="From2018-12-302019-12-28_custom_OtherAmericasMember"
      decimals="-3"
      unitRef="USD">134000</us-gaap:Revenues>
    <KOPN:PercentageOfTotalRevenue
      contextRef="From2018-12-302019-12-28_custom_OtherAmericasMember"
      decimals="INF"
      unitRef="Pure">0</KOPN:PercentageOfTotalRevenue>
    <us-gaap:Revenues
      contextRef="From2017-12-312018-12-29_custom_OtherAmericasMember"
      decimals="-3"
      unitRef="USD">123000</us-gaap:Revenues>
    <KOPN:PercentageOfTotalRevenue
      contextRef="From2017-12-312018-12-29_custom_OtherAmericasMember"
      decimals="INF"
      unitRef="Pure">0.01</KOPN:PercentageOfTotalRevenue>
    <us-gaap:Revenues
      contextRef="From2019-12-292020-12-26_srt_AmericasMember"
      decimals="-3"
      unitRef="USD">33132000</us-gaap:Revenues>
    <KOPN:PercentageOfTotalRevenue
      contextRef="From2019-12-292020-12-26_srt_AmericasMember"
      decimals="INF"
      unitRef="Pure">0.82</KOPN:PercentageOfTotalRevenue>
    <us-gaap:Revenues
      contextRef="From2018-12-302019-12-28_srt_AmericasMember"
      decimals="-3"
      unitRef="USD">15080000</us-gaap:Revenues>
    <KOPN:PercentageOfTotalRevenue
      contextRef="From2018-12-302019-12-28_srt_AmericasMember"
      decimals="INF"
      unitRef="Pure">0.51</KOPN:PercentageOfTotalRevenue>
    <us-gaap:Revenues
      contextRef="From2017-12-312018-12-29_srt_AmericasMember"
      decimals="-3"
      unitRef="USD">14559000</us-gaap:Revenues>
    <KOPN:PercentageOfTotalRevenue
      contextRef="From2017-12-312018-12-29_srt_AmericasMember"
      decimals="INF"
      unitRef="Pure">0.60</KOPN:PercentageOfTotalRevenue>
    <us-gaap:Revenues
      contextRef="From2019-12-292020-12-26_srt_AsiaPacificMember"
      decimals="-3"
      unitRef="USD">5798000</us-gaap:Revenues>
    <KOPN:PercentageOfTotalRevenue
      contextRef="From2019-12-292020-12-26_srt_AsiaPacificMember"
      decimals="INF"
      unitRef="Pure">0.15</KOPN:PercentageOfTotalRevenue>
    <us-gaap:Revenues
      contextRef="From2018-12-302019-12-28_srt_AsiaPacificMember"
      decimals="-3"
      unitRef="USD">11768000</us-gaap:Revenues>
    <KOPN:PercentageOfTotalRevenue
      contextRef="From2018-12-302019-12-28_srt_AsiaPacificMember"
      decimals="INF"
      unitRef="Pure">0.40</KOPN:PercentageOfTotalRevenue>
    <us-gaap:Revenues
      contextRef="From2017-12-312018-12-29_srt_AsiaPacificMember"
      decimals="-3"
      unitRef="USD">6916000</us-gaap:Revenues>
    <KOPN:PercentageOfTotalRevenue
      contextRef="From2017-12-312018-12-29_srt_AsiaPacificMember"
      decimals="INF"
      unitRef="Pure">0.28</KOPN:PercentageOfTotalRevenue>
    <us-gaap:Revenues
      contextRef="From2019-12-292020-12-26_srt_EuropeMember"
      decimals="-3"
      unitRef="USD">1198000</us-gaap:Revenues>
    <KOPN:PercentageOfTotalRevenue
      contextRef="From2019-12-292020-12-26_srt_EuropeMember"
      decimals="INF"
      unitRef="Pure">0.03</KOPN:PercentageOfTotalRevenue>
    <us-gaap:Revenues
      contextRef="From2018-12-302019-12-28_srt_EuropeMember"
      decimals="-3"
      unitRef="USD">2628000</us-gaap:Revenues>
    <KOPN:PercentageOfTotalRevenue
      contextRef="From2018-12-302019-12-28_srt_EuropeMember"
      decimals="INF"
      unitRef="Pure">0.09</KOPN:PercentageOfTotalRevenue>
    <us-gaap:Revenues
      contextRef="From2017-12-312018-12-29_srt_EuropeMember"
      decimals="-3"
      unitRef="USD">2948000</us-gaap:Revenues>
    <KOPN:PercentageOfTotalRevenue
      contextRef="From2017-12-312018-12-29_srt_EuropeMember"
      decimals="INF"
      unitRef="Pure">0.12</KOPN:PercentageOfTotalRevenue>
    <KOPN:PercentageOfTotalRevenue
      contextRef="From2019-12-292020-12-26_custom_OtherMember"
      decimals="INF"
      unitRef="Pure">0</KOPN:PercentageOfTotalRevenue>
    <us-gaap:Revenues
      contextRef="From2018-12-302019-12-28_custom_OtherMember"
      decimals="-3"
      unitRef="USD">42000</us-gaap:Revenues>
    <KOPN:PercentageOfTotalRevenue
      contextRef="From2018-12-302019-12-28_custom_OtherMember"
      decimals="INF"
      unitRef="Pure">0</KOPN:PercentageOfTotalRevenue>
    <us-gaap:Revenues
      contextRef="From2017-12-312018-12-29_custom_OtherMember"
      decimals="-3"
      unitRef="USD">42000</us-gaap:Revenues>
    <KOPN:PercentageOfTotalRevenue
      contextRef="From2017-12-312018-12-29_custom_OtherMember"
      decimals="INF"
      unitRef="Pure">0</KOPN:PercentageOfTotalRevenue>
    <us-gaap:Revenues
      contextRef="From2019-12-29to2020-12-26"
      decimals="-3"
      unitRef="USD">40128000</us-gaap:Revenues>
    <KOPN:PercentageOfTotalRevenue
      contextRef="From2019-12-29to2020-12-26"
      decimals="INF"
      unitRef="Pure">1</KOPN:PercentageOfTotalRevenue>
    <us-gaap:Revenues
      contextRef="From2018-12-302019-12-28"
      decimals="-3"
      unitRef="USD">29519000</us-gaap:Revenues>
    <KOPN:PercentageOfTotalRevenue
      contextRef="From2018-12-302019-12-28"
      decimals="INF"
      unitRef="Pure">1</KOPN:PercentageOfTotalRevenue>
    <us-gaap:Revenues
      contextRef="From2017-12-312018-12-29"
      decimals="-3"
      unitRef="USD">24465000</us-gaap:Revenues>
    <KOPN:PercentageOfTotalRevenue
      contextRef="From2017-12-312018-12-29"
      decimals="INF"
      unitRef="Pure">1</KOPN:PercentageOfTotalRevenue>
    <us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_895_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zxRPkKmsQTI" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Total
revenue by display application for the fiscal years ended December 26, 2020, December 28, 2019 and December 29, 2018 was as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BA_zX749LayNIm8" style="display: none"&gt;Schedule of Segment Reporting Information, by Segment&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;(In thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-style: normal; font-weight: normal; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-style: normal; font-weight: normal; text-align: center"&gt;2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 49%; font-weight: bold"&gt;Defense&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_c20191229__20201226__srt--ProductOrServiceAxis__custom--DefenseMember_pn3n3" style="width: 13%; font-weight: bold; text-align: right" title="Total Revenues"&gt;20,231&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_c20181230__20191228__srt--ProductOrServiceAxis__custom--DefenseMember_pn3n3" style="width: 13%; text-align: right" title="Total Revenues"&gt;8,729&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_c20171231__20181229__srt--ProductOrServiceAxis__custom--DefenseMember_pn3n3" style="width: 13%; text-align: right" title="Total Revenues"&gt;8,724&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold"&gt;Industrial&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_c20191229__20201226__srt--ProductOrServiceAxis__custom--IndustrialMember_pn3n3" style="font-weight: bold; text-align: right" title="Total Revenues"&gt;6,882&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_c20181230__20191228__srt--ProductOrServiceAxis__custom--IndustrialMember_pn3n3" style="font-style: normal; font-weight: normal; text-align: right" title="Total Revenues"&gt;9,717&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_c20171231__20181229__srt--ProductOrServiceAxis__custom--IndustrialMember_pn3n3" style="text-align: right" title="Total Revenues"&gt;6,066&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Consumer&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_c20191229__20201226__srt--ProductOrServiceAxis__custom--ConsumerMember_pn3n3" style="font-weight: bold; text-align: right" title="Total Revenues"&gt;852&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_c20181230__20191228__srt--ProductOrServiceAxis__custom--ConsumerMember_pn3n3" style="font-style: normal; font-weight: normal; text-align: right" title="Total Revenues"&gt;1,777&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_c20171231__20181229__srt--ProductOrServiceAxis__custom--ConsumerMember_pn3n3" style="text-align: right" title="Total Revenues"&gt;4,146&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold"&gt;R&amp;amp;D&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Revenues_c20191229__20201226__srt--ProductOrServiceAxis__custom--ResearchAndDevelopmentMember_pn3n3" style="font-weight: bold; text-align: right" title="Total Revenues"&gt;10,123&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_c20181230__20191228__srt--ProductOrServiceAxis__custom--ResearchAndDevelopmentMember_pn3n3" style="font-style: normal; font-weight: normal; text-align: right" title="Total Revenues"&gt;4,983&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_c20171231__20181229__srt--ProductOrServiceAxis__custom--ResearchAndDevelopmentMember_pn3n3" style="text-align: right" title="Total Revenues"&gt;5,254&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Other&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_c20191229__20201226__srt--ProductOrServiceAxis__custom--OtherMember_pn3n3" style="font-weight: bold; text-align: right" title="Total Revenues"&gt;553&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_c20181230__20191228__srt--ProductOrServiceAxis__custom--OtherMember_pn3n3" style="font-style: normal; font-weight: normal; text-align: right" title="Total Revenues"&gt;61&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_c20171231__20181229__srt--ProductOrServiceAxis__custom--OtherMember_pn3n3" style="text-align: right" title="Total Revenues"&gt;275&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"&gt;License and royalties&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_c20191229__20201226__srt--ProductOrServiceAxis__custom--LicenseAndRoyaltiesMember_pn3n3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Total Revenues"&gt;1,487&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_c20181230__20191228__srt--ProductOrServiceAxis__custom--LicenseAndRoyaltiesMember_pn3n3" style="border-bottom: Black 1.5pt solid; font-style: normal; font-weight: normal; text-align: right" title="Total Revenues"&gt;4,252&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_pn3n3_c20171231__20181229__srt--ProductOrServiceAxis__custom--LicenseAndRoyaltiesMember_z7Jcckf1dPc3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1953"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"&gt;Total Revenues&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pn3n3_c20191229__20201226_zptQo0yI3z2i" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total Revenues"&gt;40,128&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pn3n3_c20181230__20191228_zXJ6uZnET8ab" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;29,519&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Revenues_pn3n3_c20171231__20181229_zJh2EtRbhrW7" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;24,465&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;

</us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock>
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      contextRef="From2019-12-292020-12-26_custom_DefenseMember"
      decimals="-3"
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    <us-gaap:Revenues
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      unitRef="USD">8724000</us-gaap:Revenues>
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      decimals="-3"
      unitRef="USD">9717000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2017-12-312018-12-29_custom_IndustrialMember"
      decimals="-3"
      unitRef="USD">6066000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-12-292020-12-26_custom_ConsumerMember"
      decimals="-3"
      unitRef="USD">852000</us-gaap:Revenues>
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      contextRef="From2018-12-302019-12-28_custom_ConsumerMember"
      decimals="-3"
      unitRef="USD">1777000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2017-12-312018-12-29_custom_ConsumerMember"
      decimals="-3"
      unitRef="USD">4146000</us-gaap:Revenues>
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      contextRef="From2019-12-292020-12-26_custom_ResearchAndDevelopmentMember95522781"
      decimals="-3"
      unitRef="USD">10123000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2018-12-302019-12-28_custom_ResearchAndDevelopmentMember95522781"
      decimals="-3"
      unitRef="USD">4983000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2017-12-312018-12-29_custom_ResearchAndDevelopmentMember95522796"
      decimals="-3"
      unitRef="USD">5254000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-12-292020-12-26_custom_OtherMember95522796"
      decimals="-3"
      unitRef="USD">553000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2018-12-302019-12-28_custom_OtherMember95522812"
      decimals="-3"
      unitRef="USD">61000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2017-12-312018-12-29_custom_OtherMember95522812"
      decimals="-3"
      unitRef="USD">275000</us-gaap:Revenues>
    <us-gaap:Revenues
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      decimals="-3"
      unitRef="USD">1487000</us-gaap:Revenues>
    <us-gaap:Revenues
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      decimals="-3"
      unitRef="USD">4252000</us-gaap:Revenues>
    <us-gaap:Revenues
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      decimals="-3"
      unitRef="USD">40128000</us-gaap:Revenues>
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      decimals="-3"
      unitRef="USD">29519000</us-gaap:Revenues>
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      decimals="-3"
      unitRef="USD">24465000</us-gaap:Revenues>
    <us-gaap:QuarterlyFinancialInformationTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_807_eus-gaap--QuarterlyFinancialInformationTextBlock_z49RKAN5ngX5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;16.
&lt;span id="xdx_82C_ztBQU1suxNhe"&gt;Selected Quarterly Financial Information (Unaudited)&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
following tables present Kopin&#x2019;s quarterly operating results for the fiscal years ended December 26, 2020 and December 28,
2019. The information for each of these quarters is unaudited and has been prepared on the same basis as the audited consolidated
financial statements. In the opinion of management, all necessary adjustments, consisting only of normal recurring adjustments,
have been included to present fairly the unaudited consolidated quarterly results when read in conjunction with Kopin&#x2019;s
audited consolidated financial statements and related notes. These operating results are not necessarily indicative of the results
of any future period.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_897_eus-gaap--ScheduleOfQuarterlyFinancialInformationTableTextBlock_zoBgwcmFwcng" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Quarterly
Periods During Fiscal Year Ended December 26, 2020:&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt"&gt;&lt;span&gt;&lt;span id="xdx_8B5_z48JDj6nQusl" style="display: none"&gt;Schedule of Quarterly Financial Information&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;(in thousands, except per share data)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Three months&lt;br/&gt; ended &lt;br/&gt; March 28, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Three months &lt;br/&gt; ended &lt;br/&gt; June 27, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Three months&lt;br/&gt; ended &lt;br/&gt; September 26, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Three months&lt;br/&gt; ended &lt;br/&gt; December 26, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 39%; font-weight: bold; text-align: left"&gt;Total revenue&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_c20191229__20200328_pn3n3" style="width: 12%; font-weight: bold; text-align: right" title="Revenue"&gt;7,878&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_c20200329__20200627_pn3n3" style="width: 12%; font-weight: bold; text-align: right" title="Revenue"&gt;8,815&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_c20200628__20200926_pn3n3" style="width: 12%; font-weight: bold; text-align: right" title="Revenue"&gt;9,513&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_c20200927__20201226_pn3n3" style="width: 12%; font-weight: bold; text-align: right" title="Revenue"&gt;13,922&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Gross profit &lt;sup id="xdx_F4C_zklDmPDKLZD6"&gt;(2)&lt;/sup&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--GrossProfit_pn3n3_c20191229__20200328_fKDIp_zFsPXphDnkn6" style="font-weight: bold; text-align: right" title="Gross profit"&gt;271&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--GrossProfit_pn3n3_c20200329__20200627_fKDIp_znKSYqEe7mu1" style="font-weight: bold; text-align: right" title="Gross profit"&gt;1,891&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--GrossProfit_pn3n3_c20200628__20200926_fKDIp_zYUBKKhSnt13" style="font-weight: bold; text-align: right" title="Gross profit"&gt;1,662&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--GrossProfit_pn3n3_c20200927__20201226_fKDIp_zq2lkLM0w16g" style="font-weight: bold; text-align: right" title="Gross profit"&gt;3,295&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;(Loss) income from operations&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20191229__20200328_pn3n3" style="font-weight: bold; text-align: right" title="(Loss) income from operations"&gt;(3,541&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20200329__20200627_pn3n3" style="font-weight: bold; text-align: right" title="(Loss) income from operations"&gt;(1,095&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20200628__20200926_pn3n3" style="font-weight: bold; text-align: right" title="(Loss) income from operations"&gt;(1,108&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20200927__20201226_pn3n3" style="font-weight: bold; text-align: right" title="(Loss) income from operations"&gt;981&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Net (loss) income attributable to the controlling interest&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--NetIncomeLoss_c20191229__20200328_pn3n3" style="font-weight: bold; text-align: right" title="Net (loss) income attributable to the controlling interest"&gt;(3,596&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--NetIncomeLoss_c20200329__20200627_pn3n3" style="font-weight: bold; text-align: right" title="Net (loss) income attributable to the controlling interest"&gt;(1,122&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--NetIncomeLoss_c20200628__20200926_pn3n3" style="font-weight: bold; text-align: right" title="Net (loss) income attributable to the controlling interest"&gt;(957&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--NetIncomeLoss_c20200927__20201226_pn3n3" style="font-weight: bold; text-align: right" title="Net (loss) income attributable to the controlling interest"&gt;1,263&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Net (loss) income per share &lt;sup&gt;(1)&lt;/sup&gt;:&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td id="xdx_F43_z6tMAtR4LNn" style="padding-left: 10pt; font-weight: bold"&gt;Basic&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--EarningsPerShareBasic_pii_c20191229__20200328_fKDEp_zQx2vGyHRPT7" style="font-weight: bold; text-align: right" title="Net (loss) income per share basic"&gt;(0.04&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--EarningsPerShareBasic_pii_c20200329__20200627_fKDEp_z05Q9oqer4F7" style="font-weight: bold; text-align: right" title="Net (loss) income per share basic"&gt;(0.01&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--EarningsPerShareBasic_pii_c20200628__20200926_fKDEp_zXSFMc8Y4ht2" style="font-weight: bold; text-align: right" title="Net (loss) income per share basic"&gt;(0.01&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--EarningsPerShareBasic_pii_c20200927__20201226_fKDEp_zs2lNlSY0s11" style="font-weight: bold; text-align: right" title="Net (loss) income per share basic"&gt;0.02&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td id="xdx_F46_zJOOmiYhvTGb" style="padding-left: 10pt; font-weight: bold"&gt;Diluted&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--EarningsPerShareDiluted_pii_c20191229__20200328_fKDEp_zUG4Ez3wTZB5" style="font-weight: bold; text-align: right" title="Net (loss) income per share diluted"&gt;(0.04&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--EarningsPerShareDiluted_pii_c20200329__20200627_fKDEp_zvPnLdd19Px7" style="font-weight: bold; text-align: right" title="Net (loss) income per share diluted"&gt;(0.01&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--EarningsPerShareDiluted_pii_c20200628__20200926_fKDEp_zKbzinDTWVph" style="font-weight: bold; text-align: right" title="Net (loss) income per share diluted"&gt;(0.01&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--EarningsPerShareDiluted_pii_c20200927__20201226_fKDEp_zsElxA217aI8" style="font-weight: bold; text-align: right" title="Net (loss) income per share diluted"&gt;0.02&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold"&gt;Weighted average number of common shares outstanding:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; font-weight: bold"&gt;Basic&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20191229__20200328_pii" style="font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding basic"&gt;82,536&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20200329__20200627_pii" style="font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding basic"&gt;82,569&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20200628__20200926_pii" style="font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding basic"&gt;82,596&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20200927__20201226_pii" style="font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding basic"&gt;81,689&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; font-weight: bold; padding-bottom: 1.5pt"&gt;Diluted&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20191229__20200328_pii" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding diluted"&gt;82,536&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20200329__20200627_pii" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding diluted"&gt;82,569&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20200628__20200926_pii" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding diluted"&gt;82,596&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20200927__20201226_pii" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding diluted"&gt;82,196&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F0A_zu4btFeVHSXe" style="font: 10pt Times New Roman, Times, Serif"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F16_z1L09gFvbLoi" style="font: 10pt Times New Roman, Times, Serif"&gt;Net
    loss per share is computed independently for each of the quarters presented; accordingly, the sum of the quarterly net income
    per share may not equal the total computed for the year.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F03_zASmKkRtnNNl" style="font: 10pt Times New Roman, Times, Serif"&gt;(2)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F12_zz1SKKhOIPfk" style="font: 10pt Times New Roman, Times, Serif"&gt;Gross
    profit is defined as net product revenues less cost of product revenues.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Quarterly
Periods During Fiscal Year Ended December 28, 2019:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;(in thousands, except per share data)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times ew Roman, Times, Serif"&gt;Three months&lt;br/&gt; ended &lt;br/&gt; March 30,&lt;/span&gt;&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;2019&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt TimesNew Roman, Times, Serif"&gt;Three months&lt;br/&gt; ended &lt;br/&gt; June 29,&lt;/span&gt;&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;2019&lt;span id="xdx_F59_zI6dcwkb1Vii"&gt;&lt;sup&gt;(3)&lt;/sup&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Three
    months&lt;br/&gt; ended &lt;br/&gt; September 28, 2019&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Three months&lt;br/&gt; ended &lt;br/&gt; December 28, 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 39%; text-align: left"&gt;Total revenue&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_c20181230__20190330_pn3n3" style="width: 12%; text-align: right" title="Revenue"&gt;5,543&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pn3n3_c20190331__20190629_fKDMp_zun8zvmlMaU1" style="width: 12%; text-align: right" title="Revenue"&gt;9,110&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_c20190630__20190928_pn3n3" style="width: 12%; text-align: right" title="Revenue"&gt;6,139&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Revenues_c20190929__20191228_pn3n3" style="width: 12%; text-align: right" title="Revenue"&gt;8,727&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Gross profit &lt;sup id="xdx_F47_zuA7VNSnaHad"&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--GrossProfit_pn3n3_c20181230__20190330_fKDIp_zlX4JMtsX3X7" style="text-align: right" title="Gross profit"&gt;(1,263&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--GrossProfit_pn3n3_c20190331__20190629_fKDIpKDMp_zvIsdaDvfo5" style="text-align: right" title="Gross profit"&gt;(808&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--GrossProfit_pn3n3_c20190630__20190928_fKDIp_zBtoPycePEjh" style="text-align: right" title="Gross profit"&gt;265&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--GrossProfit_pn3n3_c20190929__20191228_fKDIp_z94Plw4iwUhc" style="text-align: right" title="Gross profit"&gt;1,188&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Loss from operations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20181230__20190330_pn3n3" style="text-align: right" title="(Loss) income from operations"&gt;(11,584&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_pn3n3_c20190331__20190629_fKDMp_z2vijjdvkBZh" style="text-align: right" title="(Loss) income from operations"&gt;(4,838&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20190630__20190928_pn3n3" style="text-align: right" title="(Loss) income from operations"&gt;(6,402&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20190929__20191228_pn3n3" style="text-align: right" title="(Loss) income from operations"&gt;(3,556&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Net loss attributable to the controlling interest&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--NetIncomeLoss_c20181230__20190330_pn3n3" style="text-align: right" title="Net (loss) income attributable to the controlling interest"&gt;(11,331&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--NetIncomeLoss_pn3n3_c20190331__20190629_fKDMp_zqtLBMtdWCs5" style="text-align: right" title="Net (loss) income attributable to the controlling interest"&gt;(4,260&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--NetIncomeLoss_c20190630__20190928_pn3n3" style="text-align: right" title="Net (loss) income attributable to the controlling interest"&gt;(6,625&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--NetIncomeLoss_c20190929__20191228_pn3n3" style="text-align: right" title="Net (loss) income attributable to the controlling interest"&gt;(7,290&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Net loss per share &lt;sup&gt;(1)&lt;/sup&gt;:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td id="xdx_F41_z7pRVc6OZI5e" style="padding-left: 10pt; text-align: left"&gt;Basic and diluted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--EarningsPerShareBasicAndDiluted_pii_c20181230__20190330_fKDEp_zPZw7G2gcNr7" style="text-align: right" title="Net loss per share basic and diluted"&gt;(0.15&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--EarningsPerShareBasicAndDiluted_pii_c20190331__20190629_fKDEpKDMp_zURCo8biCzH3" style="text-align: right" title="Net loss per share basic and diluted"&gt;(0.05&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--EarningsPerShareBasicAndDiluted_pii_c20190630__20190928_fKDEp_zmrz5jcCMEmj" style="text-align: right" title="Net loss per share basic and diluted"&gt;(0.08&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--EarningsPerShareBasicAndDiluted_pii_c20190929__20191228_fKDEp_zLGyqisk6Sf1" style="text-align: right" title="Net loss per share basic and diluted"&gt;(0.09&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Weighted average number of common shares outstanding:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"&gt;Basic and diluted&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--WeightedAverageNumberOfShareOutstandingBasicAndDiluted_c20181230__20190330_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average number of common shares outstanding basic and diluted"&gt;74,969&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--WeightedAverageNumberOfShareOutstandingBasicAndDiluted_pii_c20190331__20190629_fKDMp_zFmi56W6z37j" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average number of common shares outstanding basic and diluted"&gt;81,950&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--WeightedAverageNumberOfShareOutstandingBasicAndDiluted_c20190630__20190928_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average number of common shares outstanding basic and diluted"&gt;82,054&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--WeightedAverageNumberOfShareOutstandingBasicAndDiluted_c20190929__20191228_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average number of common shares outstanding basic and diluted"&gt;82,155&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-indent: -27pt"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F06_zizIbstpslve" style="font: 10pt Times New Roman, Times, Serif"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F16_zfPeBSwP3GJ2" style="font: 10pt Times New Roman, Times, Serif"&gt;Net
    loss per share is computed independently for each of the quarters presented; accordingly, the sum of the quarterly net income
    per share may not equal the total computed for the year.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F0B_ziOGTgogUCc4" style="font: 10pt Times New Roman, Times, Serif"&gt;(2)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1A_zDsRYyP5iCZ5" style="font: 10pt Times New Roman, Times, Serif"&gt;Gross
    profit is defined as net product revenues less cost of product revenues.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F0C_z6TKXxi8s7Df" style="font: 10pt Times New Roman, Times, Serif"&gt;(3)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F19_z4Tl3nLTjyH" style="font: 10pt Times New Roman, Times, Serif"&gt;Includes
    $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFF1YXJ0ZXJseSBGaW5hbmNpYWwgSW5mb3JtYXRpb24gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--Revenues_pn5n6_c20190331__20190629__srt--ProductOrServiceAxis__custom--RevenuefromLicensingMember_zSfrV4rI0vl3" title="Revenue"&gt;3.5&lt;/span&gt; million revenue from licensing functional IP for the three month period ended June 29, 2019.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;
&lt;p id="xdx_8A7_z6GE5C7Ml5cf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify; text-indent: -27pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) &lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:QuarterlyFinancialInformationTextBlock>
    <us-gaap:ScheduleOfQuarterlyFinancialInformationTableTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_897_eus-gaap--ScheduleOfQuarterlyFinancialInformationTableTextBlock_zoBgwcmFwcng" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Quarterly
Periods During Fiscal Year Ended December 26, 2020:&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt"&gt;&lt;span&gt;&lt;span id="xdx_8B5_z48JDj6nQusl" style="display: none"&gt;Schedule of Quarterly Financial Information&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;(in thousands, except per share data)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Three months&lt;br/&gt; ended &lt;br/&gt; March 28, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Three months &lt;br/&gt; ended &lt;br/&gt; June 27, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Three months&lt;br/&gt; ended &lt;br/&gt; September 26, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Three months&lt;br/&gt; ended &lt;br/&gt; December 26, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 39%; font-weight: bold; text-align: left"&gt;Total revenue&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_c20191229__20200328_pn3n3" style="width: 12%; font-weight: bold; text-align: right" title="Revenue"&gt;7,878&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_c20200329__20200627_pn3n3" style="width: 12%; font-weight: bold; text-align: right" title="Revenue"&gt;8,815&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_c20200628__20200926_pn3n3" style="width: 12%; font-weight: bold; text-align: right" title="Revenue"&gt;9,513&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_c20200927__20201226_pn3n3" style="width: 12%; font-weight: bold; text-align: right" title="Revenue"&gt;13,922&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Gross profit &lt;sup id="xdx_F4C_zklDmPDKLZD6"&gt;(2)&lt;/sup&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--GrossProfit_pn3n3_c20191229__20200328_fKDIp_zFsPXphDnkn6" style="font-weight: bold; text-align: right" title="Gross profit"&gt;271&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--GrossProfit_pn3n3_c20200329__20200627_fKDIp_znKSYqEe7mu1" style="font-weight: bold; text-align: right" title="Gross profit"&gt;1,891&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--GrossProfit_pn3n3_c20200628__20200926_fKDIp_zYUBKKhSnt13" style="font-weight: bold; text-align: right" title="Gross profit"&gt;1,662&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--GrossProfit_pn3n3_c20200927__20201226_fKDIp_zq2lkLM0w16g" style="font-weight: bold; text-align: right" title="Gross profit"&gt;3,295&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;(Loss) income from operations&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20191229__20200328_pn3n3" style="font-weight: bold; text-align: right" title="(Loss) income from operations"&gt;(3,541&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20200329__20200627_pn3n3" style="font-weight: bold; text-align: right" title="(Loss) income from operations"&gt;(1,095&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20200628__20200926_pn3n3" style="font-weight: bold; text-align: right" title="(Loss) income from operations"&gt;(1,108&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20200927__20201226_pn3n3" style="font-weight: bold; text-align: right" title="(Loss) income from operations"&gt;981&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Net (loss) income attributable to the controlling interest&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--NetIncomeLoss_c20191229__20200328_pn3n3" style="font-weight: bold; text-align: right" title="Net (loss) income attributable to the controlling interest"&gt;(3,596&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--NetIncomeLoss_c20200329__20200627_pn3n3" style="font-weight: bold; text-align: right" title="Net (loss) income attributable to the controlling interest"&gt;(1,122&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--NetIncomeLoss_c20200628__20200926_pn3n3" style="font-weight: bold; text-align: right" title="Net (loss) income attributable to the controlling interest"&gt;(957&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--NetIncomeLoss_c20200927__20201226_pn3n3" style="font-weight: bold; text-align: right" title="Net (loss) income attributable to the controlling interest"&gt;1,263&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Net (loss) income per share &lt;sup&gt;(1)&lt;/sup&gt;:&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td id="xdx_F43_z6tMAtR4LNn" style="padding-left: 10pt; font-weight: bold"&gt;Basic&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--EarningsPerShareBasic_pii_c20191229__20200328_fKDEp_zQx2vGyHRPT7" style="font-weight: bold; text-align: right" title="Net (loss) income per share basic"&gt;(0.04&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--EarningsPerShareBasic_pii_c20200329__20200627_fKDEp_z05Q9oqer4F7" style="font-weight: bold; text-align: right" title="Net (loss) income per share basic"&gt;(0.01&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--EarningsPerShareBasic_pii_c20200628__20200926_fKDEp_zXSFMc8Y4ht2" style="font-weight: bold; text-align: right" title="Net (loss) income per share basic"&gt;(0.01&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--EarningsPerShareBasic_pii_c20200927__20201226_fKDEp_zs2lNlSY0s11" style="font-weight: bold; text-align: right" title="Net (loss) income per share basic"&gt;0.02&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td id="xdx_F46_zJOOmiYhvTGb" style="padding-left: 10pt; font-weight: bold"&gt;Diluted&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--EarningsPerShareDiluted_pii_c20191229__20200328_fKDEp_zUG4Ez3wTZB5" style="font-weight: bold; text-align: right" title="Net (loss) income per share diluted"&gt;(0.04&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--EarningsPerShareDiluted_pii_c20200329__20200627_fKDEp_zvPnLdd19Px7" style="font-weight: bold; text-align: right" title="Net (loss) income per share diluted"&gt;(0.01&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--EarningsPerShareDiluted_pii_c20200628__20200926_fKDEp_zKbzinDTWVph" style="font-weight: bold; text-align: right" title="Net (loss) income per share diluted"&gt;(0.01&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--EarningsPerShareDiluted_pii_c20200927__20201226_fKDEp_zsElxA217aI8" style="font-weight: bold; text-align: right" title="Net (loss) income per share diluted"&gt;0.02&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold"&gt;Weighted average number of common shares outstanding:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; font-weight: bold"&gt;Basic&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20191229__20200328_pii" style="font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding basic"&gt;82,536&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20200329__20200627_pii" style="font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding basic"&gt;82,569&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20200628__20200926_pii" style="font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding basic"&gt;82,596&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20200927__20201226_pii" style="font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding basic"&gt;81,689&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; font-weight: bold; padding-bottom: 1.5pt"&gt;Diluted&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20191229__20200328_pii" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding diluted"&gt;82,536&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20200329__20200627_pii" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding diluted"&gt;82,569&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20200628__20200926_pii" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding diluted"&gt;82,596&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20200927__20201226_pii" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding diluted"&gt;82,196&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F0A_zu4btFeVHSXe" style="font: 10pt Times New Roman, Times, Serif"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F16_z1L09gFvbLoi" style="font: 10pt Times New Roman, Times, Serif"&gt;Net
    loss per share is computed independently for each of the quarters presented; accordingly, the sum of the quarterly net income
    per share may not equal the total computed for the year.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F03_zASmKkRtnNNl" style="font: 10pt Times New Roman, Times, Serif"&gt;(2)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F12_zz1SKKhOIPfk" style="font: 10pt Times New Roman, Times, Serif"&gt;Gross
    profit is defined as net product revenues less cost of product revenues.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Quarterly
Periods During Fiscal Year Ended December 28, 2019:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;(in thousands, except per share data)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times ew Roman, Times, Serif"&gt;Three months&lt;br/&gt; ended &lt;br/&gt; March 30,&lt;/span&gt;&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;2019&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt TimesNew Roman, Times, Serif"&gt;Three months&lt;br/&gt; ended &lt;br/&gt; June 29,&lt;/span&gt;&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;2019&lt;span id="xdx_F59_zI6dcwkb1Vii"&gt;&lt;sup&gt;(3)&lt;/sup&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Three
    months&lt;br/&gt; ended &lt;br/&gt; September 28, 2019&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Three months&lt;br/&gt; ended &lt;br/&gt; December 28, 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 39%; text-align: left"&gt;Total revenue&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_c20181230__20190330_pn3n3" style="width: 12%; text-align: right" title="Revenue"&gt;5,543&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pn3n3_c20190331__20190629_fKDMp_zun8zvmlMaU1" style="width: 12%; text-align: right" title="Revenue"&gt;9,110&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_c20190630__20190928_pn3n3" style="width: 12%; text-align: right" title="Revenue"&gt;6,139&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Revenues_c20190929__20191228_pn3n3" style="width: 12%; text-align: right" title="Revenue"&gt;8,727&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Gross profit &lt;sup id="xdx_F47_zuA7VNSnaHad"&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--GrossProfit_pn3n3_c20181230__20190330_fKDIp_zlX4JMtsX3X7" style="text-align: right" title="Gross profit"&gt;(1,263&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--GrossProfit_pn3n3_c20190331__20190629_fKDIpKDMp_zvIsdaDvfo5" style="text-align: right" title="Gross profit"&gt;(808&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--GrossProfit_pn3n3_c20190630__20190928_fKDIp_zBtoPycePEjh" style="text-align: right" title="Gross profit"&gt;265&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--GrossProfit_pn3n3_c20190929__20191228_fKDIp_z94Plw4iwUhc" style="text-align: right" title="Gross profit"&gt;1,188&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Loss from operations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20181230__20190330_pn3n3" style="text-align: right" title="(Loss) income from operations"&gt;(11,584&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_pn3n3_c20190331__20190629_fKDMp_z2vijjdvkBZh" style="text-align: right" title="(Loss) income from operations"&gt;(4,838&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20190630__20190928_pn3n3" style="text-align: right" title="(Loss) income from operations"&gt;(6,402&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20190929__20191228_pn3n3" style="text-align: right" title="(Loss) income from operations"&gt;(3,556&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Net loss attributable to the controlling interest&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--NetIncomeLoss_c20181230__20190330_pn3n3" style="text-align: right" title="Net (loss) income attributable to the controlling interest"&gt;(11,331&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--NetIncomeLoss_pn3n3_c20190331__20190629_fKDMp_zqtLBMtdWCs5" style="text-align: right" title="Net (loss) income attributable to the controlling interest"&gt;(4,260&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--NetIncomeLoss_c20190630__20190928_pn3n3" style="text-align: right" title="Net (loss) income attributable to the controlling interest"&gt;(6,625&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--NetIncomeLoss_c20190929__20191228_pn3n3" style="text-align: right" title="Net (loss) income attributable to the controlling interest"&gt;(7,290&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Net loss per share &lt;sup&gt;(1)&lt;/sup&gt;:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td id="xdx_F41_z7pRVc6OZI5e" style="padding-left: 10pt; text-align: left"&gt;Basic and diluted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--EarningsPerShareBasicAndDiluted_pii_c20181230__20190330_fKDEp_zPZw7G2gcNr7" style="text-align: right" title="Net loss per share basic and diluted"&gt;(0.15&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--EarningsPerShareBasicAndDiluted_pii_c20190331__20190629_fKDEpKDMp_zURCo8biCzH3" style="text-align: right" title="Net loss per share basic and diluted"&gt;(0.05&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--EarningsPerShareBasicAndDiluted_pii_c20190630__20190928_fKDEp_zmrz5jcCMEmj" style="text-align: right" title="Net loss per share basic and diluted"&gt;(0.08&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--EarningsPerShareBasicAndDiluted_pii_c20190929__20191228_fKDEp_zLGyqisk6Sf1" style="text-align: right" title="Net loss per share basic and diluted"&gt;(0.09&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Weighted average number of common shares outstanding:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
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    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--WeightedAverageNumberOfShareOutstandingBasicAndDiluted_pii_c20190331__20190629_fKDMp_zFmi56W6z37j" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average number of common shares outstanding basic and diluted"&gt;81,950&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--WeightedAverageNumberOfShareOutstandingBasicAndDiluted_c20190630__20190928_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average number of common shares outstanding basic and diluted"&gt;82,054&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--WeightedAverageNumberOfShareOutstandingBasicAndDiluted_c20190929__20191228_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average number of common shares outstanding basic and diluted"&gt;82,155&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-indent: -27pt"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span id="xdx_F06_zizIbstpslve" style="font: 10pt Times New Roman, Times, Serif"&gt;(1)&lt;/span&gt;&lt;/td&gt;
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    loss per share is computed independently for each of the quarters presented; accordingly, the sum of the quarterly net income
    per share may not equal the total computed for the year.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F0B_ziOGTgogUCc4" style="font: 10pt Times New Roman, Times, Serif"&gt;(2)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F1A_zDsRYyP5iCZ5" style="font: 10pt Times New Roman, Times, Serif"&gt;Gross
    profit is defined as net product revenues less cost of product revenues.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_F0C_z6TKXxi8s7Df" style="font: 10pt Times New Roman, Times, Serif"&gt;(3)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span id="xdx_F19_z4Tl3nLTjyH" style="font: 10pt Times New Roman, Times, Serif"&gt;Includes
    $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFF1YXJ0ZXJseSBGaW5hbmNpYWwgSW5mb3JtYXRpb24gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--Revenues_pn5n6_c20190331__20190629__srt--ProductOrServiceAxis__custom--RevenuefromLicensingMember_zSfrV4rI0vl3" title="Revenue"&gt;3.5&lt;/span&gt; million revenue from licensing functional IP for the three month period ended June 29, 2019.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;
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    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
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      unitRef="Shares">82569</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
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      unitRef="Shares">82596</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
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    <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_807_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zLtF5Xek9Qxh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;17.
&lt;span id="xdx_82A_zg1I7OSIEH6l"&gt;Related Party Transactions&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company may from time to time enter into agreements with shareholders, affiliates and other companies engaged in certain aspects
of the display, electronics, optical and software industries as part of our business strategy. In addition, the wearable computing
product market is relatively new and there may be other technologies the Company needs to purchase from affiliates in order to
enhance its product offering.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company and Goertek have entered into agreements to jointly develop and commercialize a range of technologies and wearable products.
These include: a mutually exclusive supply and manufacturing arrangement for a certain display product for twenty four months
after mass production begins; an agreement that provides the Company with the right of first refusal to invest in certain manufacturing
capacity for certain products with Goertek; an agreement whereby Goertek will provide system level original equipment manufacturing
services for the Company&#x2019;s wearable products; an arrangement whereby the Company will supply display modules for Goertek&#x2019;s
virtual reality and augmented reality products; and other agreements related to promotion around certain products as well as providing
designs relating to head mounted displays.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company and RealWear, Inc. (&#x201c;RealWear&#x201d;) have entered into agreements where the Company has agreed to supply display
modules to RealWear, and license certain intellectual property to RealWear. In conjunction with these agreements the Company received
an equity interest in RealWear, one-time $&lt;span id="xdx_90D_eus-gaap--RevenueFromRelatedParties_pn5n6_c20191229__20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember__us-gaap--TypeOfArrangementAxis__custom--SupplyDisplayModulesAgreementMember_zHil6wejQpab" title="Revenue from related parties"&gt;1.5&lt;/span&gt; million license fees and will receive royalties of future product sales. In May
2019, the Company has signed an additional agreement to license certain intellectual property to Realwear for $&lt;span id="xdx_900_eus-gaap--Revenues_pn5n6_c20190501__20190531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember_z6YC46re92ge" title="Revenues"&gt;3.5&lt;/span&gt; million license
fee and additional sales-based royalties. Of the $3.5 million license fee, $&lt;span id="xdx_90E_eus-gaap--Revenues_pn5n6_c20190501__20190531__srt--StatementScenarioAxis__custom--InitialPaymentMember__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember_zL2pNxnNwGb6" title="Revenues"&gt;2.5&lt;/span&gt; million was paid upon signing of the license agreement
and the other $&lt;span id="xdx_90A_eus-gaap--Revenues_pn5n6_c20190501__20190531__srt--StatementScenarioAxis__custom--DeferredPaymentMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_zhN3xZ8FFJpd" title="Revenues"&gt;1.0&lt;/span&gt; million was paid in quarterly installments of $&lt;span id="xdx_904_eus-gaap--Revenues_pn4n6_c20190501__20190531__srt--StatementScenarioAxis__custom--QuarterlyInstallmentsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_zBygkKfb1ds6" title="Revenues"&gt;0.25&lt;/span&gt; million. Additionally, in the second quarter of 2019, we
made an additional equity investment in RealWear of $&lt;span id="xdx_908_eus-gaap--PaymentsToAcquireEquityMethodInvestments_pn5n6_c20200329__20200627_zEqU3HqCbth6" title="Payments to acquire equity method investments"&gt;2.5&lt;/span&gt; million as part of an equity raise by RealWear. As of December 28, 2019,
we owned approximately &lt;span id="xdx_90F_ecustom--PercentageOwnedofanEquityInvestment_iI_pii_uPure_c20191228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_zwQpHnLZYfsf" title="Percentage owned of an equity investment"&gt;2.8%&lt;/span&gt; of RealWear. In the fourth quarter of 2019 Kopin reviewed the financial condition and other factors
of RealWear and as a result, in the fourth quarter of 2019, we recorded an impairment charge of $&lt;span id="xdx_905_ecustom--ImpairmentOfEquitySecurity_pn5n6_c20200927__20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zixY8ZVBJiv7" title="Impairment of equity security"&gt;5.2&lt;/span&gt; million to reduce our investment
in RealWear to zero as of December 28, 2019.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;On
September 30, 2019, the Company entered into an Asset Purchase Agreement (the &#x201c;Solos Purchase Agreement&#x201d;) with Solos
Technology Limited (&#x201c;Solos Technology&#x201d;). Pursuant to the Solos Purchase Agreement, the Company sold and licensed to
Solos Technology certain assets of our Solos&lt;sup&gt;TM&lt;/sup&gt; (&#x201c;Solos&#x201d;) product line and Whisper&lt;sup&gt;TM&lt;/sup&gt; Audio (&#x201c;Whisper&#x201d;)
technology. As consideration for the transaction the Company received &lt;span id="xdx_904_ecustom--SharesOwnedofanEquitySecurity_c20190930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SolosMember_pii" title="Shares owned of an equity security"&gt;1,172,000&lt;/span&gt; common shares representing a &lt;span id="xdx_90E_ecustom--PercentageOwnedofanEquityInvestment_iI_pii_dp_uPure_c20190930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SolosMember_zGWCt68Hparg" title="Percentage owned of an equity investment"&gt;20.0%&lt;/span&gt; equity stake
in Solos Technology&#x2019;s parent company, Solos Incorporation (&#x201c;Solos Inc.&#x201d;). In addition, the Company has agreed
to reimburse Solos Technology for sales support provided. Solos Technology has agreed to reimburse the Company for the employee&#x2019;s
time spent on Solos development. As of December 26, 2020, and December 28, 2019, the Company had less than $&lt;span id="xdx_90F_eus-gaap--AccountsReceivableRelatedParties_c20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SolosMember_pp0p0" title="Accounts receivable, related parties"&gt;10,000&lt;/span&gt; and $&lt;span id="xdx_906_eus-gaap--AccountsReceivableRelatedParties_c20191228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SolosMember_pp0p0" title="Accounts receivable, related parties"&gt;283,000&lt;/span&gt;
respectively of receivables outstanding from Solos Technology and had a payable of less than $&lt;span id="xdx_90A_eus-gaap--AccountsPayableRelatedPartiesCurrentAndNoncurrent_c20191228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SolosMember_pp0p0" title="Accounts payable, related parties"&gt;10,000&lt;/span&gt; to Solos Technology.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;As
of December 26, 2020, the Company&#x2019;s CEO and Chairman, Dr. John C.C. Fan, has an individual ownership interest of &lt;span id="xdx_908_ecustom--PercentageofEquitySecurityOwnedbyOutsideInvestors_iI_pii_uPure_c20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DrJohnCcFanMember_zYoKhykWxvB4" title="Percentage of equity security owned by outside investors"&gt;15.7%&lt;/span&gt; (&lt;span id="xdx_907_ecustom--DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors_iI_pii_uPure_c20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DrJohnCcFanMember_zn81sAWSs0N4" title="Diluted percentage of equity security owned by outside investors"&gt;13.6%&lt;/span&gt;
fully diluted) of Solos Inc. Two of Dr. Fan&#x2019;s family members have also invested in Solos Inc., and collectively hold a &lt;span id="xdx_905_ecustom--PercentageofEquitySecurityOwnedbyOutsideInvestors_iI_pii_uPure_c20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DrJohnCcFansFamilyMember_zdz75bhcXHOg" title="Percentage of equity security owned by outside investors"&gt;37.5%&lt;/span&gt;
(&lt;span id="xdx_901_ecustom--DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors_iI_pii_uPure_c20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DrJohnCcFansFamilyMember_zKZRekQB4SS9" title="Diluted percentage of equity security owned by outside investors"&gt;32.5%&lt;/span&gt; fully diluted) ownership interest in Solos Inc.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_893_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zyZ5Ulmj9b8a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;During
fiscal years 2020, 2019 and 2018, the Company had the following transactions with related parties:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BD_zLXfJLD84EQl" style="display: none"&gt;Schedule of Transactions with Related Parties&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Revenue&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Purchases&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Revenue&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Purchases&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Revenue&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Purchases&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 33%"&gt;Goertek&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--RevenueFromRelatedParties_pp0p0_c20191222__20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GoertekMember_zRWYVBhv5B4l" style="width: 8%; font-weight: bold; text-align: right" title="Revenue from related parties"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2122"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_pp0p0_c20191222__20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GoertekMember_zNiWumrpONp2" style="width: 8%; font-weight: bold; text-align: right" title="Related party transaction, purchases from related party"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2124"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--RevenueFromRelatedParties_pp0p0_c20181230__20191228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GoertekMember_zqrvb7UbUHUg" style="width: 8%; text-align: right" title="Revenue from related parties"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2126"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_c20181230__20191228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GoertekMember_pp0p0" style="width: 8%; text-align: right" title="Related party transaction, purchases from related party"&gt;747,154&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--RevenueFromRelatedParties_pp0p0_c20171231__20181229__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GoertekMember_zEsv5y0k4O3j" style="width: 8%; text-align: right" title="Revenue from related parties"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2130"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_c20171231__20181229__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GoertekMember_pp0p0" style="width: 8%; text-align: right" title="Related party transaction, purchases from related party"&gt;646,135&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;RealWear, Inc.&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--RevenueFromRelatedParties_c20191229__20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Revenue from related parties"&gt;2,678,335&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_pp0p0_c20191229__20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_zmTSPFRwKpCj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Related party transaction, purchases from related party"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2136"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--RevenueFromRelatedParties_c20181230__20191228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenue from related parties"&gt;5,778,672&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_pp0p0_c20181230__20191228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_zWrN4Gzyzg6g" style="border-bottom: Black 1.5pt solid; text-align: right" title="Related party transaction, purchases from related party"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2140"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--RevenueFromRelatedParties_c20171231__20181229__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenue from related parties"&gt;1,220,838&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_pp0p0_c20171231__20181229__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_zxiZVtyhWPd6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Related party transaction, purchases from related party"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2144"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--RevenueFromRelatedParties_c20191229__20201226_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Revenue from related parties"&gt;2,678,335&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_pp0p0_c20191229__20201226_zWapwfyw45mf" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Related party transaction, purchases from related party"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2148"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--RevenueFromRelatedParties_c20181230__20191228_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue from related parties"&gt;5,778,672&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_c20181230__20191228_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Related party transaction, purchases from related party"&gt;747,154&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--RevenueFromRelatedParties_c20171231__20181229_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue from related parties"&gt;1,220,838&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_c20171231__20181229_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Related party transaction, purchases from related party"&gt;646,135&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;At
December 26, 2020 and December 28, 2019, the Company had the following receivables and payables with related parties:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;December
    26, 2020&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;December
    28, 2019&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Receivables&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Payables&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Receivables&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Payables&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;RealWear,
    Inc.&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AccountsReceivableRelatedParties_c20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_pp0p0" style="font: bold 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Accounts receivable, related parties"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;817,388&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AccountsPayableRelatedPartiesCurrentAndNoncurrent_iI_pp0p0_c20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_zJtD1yMM0G68" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Accounts payable, related parties"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2160"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AccountsReceivableRelatedParties_c20191228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_pp0p0" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Accounts receivable, related parties"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;646,848&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AccountsPayableRelatedPartiesCurrentAndNoncurrent_iI_pp0p0_c20191228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_zk5188xk0IKj" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Accounts payable, related parties"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2164"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
    <us-gaap:RevenueFromRelatedParties
      contextRef="From2019-12-292020-12-26_custom_RealWearIncMember_custom_SupplyDisplayModulesAgreementMember"
      decimals="-5"
      unitRef="USD">1500000</us-gaap:RevenueFromRelatedParties>
    <us-gaap:Revenues
      contextRef="From2019-05-012019-05-31_custom_RealWearIncMember_custom_LicenseAgreementMember"
      decimals="-5"
      unitRef="USD">3500000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-05-012019-05-31_custom_InitialPaymentMember_custom_LicenseAgreementMember"
      decimals="-5"
      unitRef="USD">2500000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-05-012019-05-31_custom_DeferredPaymentMember_custom_RealWearIncMember"
      decimals="-5"
      unitRef="USD">1000000.0</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-05-012019-05-31_custom_QuarterlyInstallmentsMember_custom_RealWearIncMember"
      decimals="-4"
      unitRef="USD">250000</us-gaap:Revenues>
    <us-gaap:PaymentsToAcquireEquityMethodInvestments
      contextRef="From2020-03-292020-06-27"
      decimals="-5"
      unitRef="USD">2500000</us-gaap:PaymentsToAcquireEquityMethodInvestments>
    <KOPN:PercentageOwnedofanEquityInvestment
      contextRef="AsOf2019-12-28_custom_RealWearIncMember"
      decimals="INF"
      unitRef="Pure">0.028</KOPN:PercentageOwnedofanEquityInvestment>
    <KOPN:ImpairmentOfEquitySecurity
      contextRef="From2020-09-272020-12-26_custom_RealWearIncMember_us-gaap_FairValueInputsLevel3Member"
      decimals="-5"
      unitRef="USD">5200000</KOPN:ImpairmentOfEquitySecurity>
    <KOPN:SharesOwnedofanEquitySecurity
      contextRef="AsOf2019-09-30_custom_SolosMember"
      decimals="INF"
      unitRef="Shares">1172000</KOPN:SharesOwnedofanEquitySecurity>
    <KOPN:PercentageOwnedofanEquityInvestment
      contextRef="AsOf2019-09-30_custom_SolosMember"
      decimals="INF"
      unitRef="Pure">0.200</KOPN:PercentageOwnedofanEquityInvestment>
    <us-gaap:AccountsReceivableRelatedParties
      contextRef="AsOf2020-12-26_custom_SolosMember"
      decimals="0"
      unitRef="USD">10000</us-gaap:AccountsReceivableRelatedParties>
    <us-gaap:AccountsReceivableRelatedParties
      contextRef="AsOf2019-12-28_custom_SolosMember"
      decimals="0"
      unitRef="USD">283000</us-gaap:AccountsReceivableRelatedParties>
    <us-gaap:AccountsPayableRelatedPartiesCurrentAndNoncurrent
      contextRef="AsOf2019-12-28_custom_SolosMember"
      decimals="0"
      unitRef="USD">10000</us-gaap:AccountsPayableRelatedPartiesCurrentAndNoncurrent>
    <KOPN:PercentageofEquitySecurityOwnedbyOutsideInvestors
      contextRef="AsOf2020-12-26_custom_DrJohnCcFanMember"
      decimals="INF"
      unitRef="Pure">0.157</KOPN:PercentageofEquitySecurityOwnedbyOutsideInvestors>
    <KOPN:DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors
      contextRef="AsOf2020-12-26_custom_DrJohnCcFanMember"
      decimals="INF"
      unitRef="Pure">0.136</KOPN:DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors>
    <KOPN:PercentageofEquitySecurityOwnedbyOutsideInvestors
      contextRef="AsOf2020-12-26_custom_DrJohnCcFansFamilyMember"
      decimals="INF"
      unitRef="Pure">0.375</KOPN:PercentageofEquitySecurityOwnedbyOutsideInvestors>
    <KOPN:DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors
      contextRef="AsOf2020-12-26_custom_DrJohnCcFansFamilyMember"
      decimals="INF"
      unitRef="Pure">0.325</KOPN:DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors>
    <us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_893_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zyZ5Ulmj9b8a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;During
fiscal years 2020, 2019 and 2018, the Company had the following transactions with related parties:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BD_zLXfJLD84EQl" style="display: none"&gt;Schedule of Transactions with Related Parties&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Revenue&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Purchases&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Revenue&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Purchases&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Revenue&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Purchases&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 33%"&gt;Goertek&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--RevenueFromRelatedParties_pp0p0_c20191222__20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GoertekMember_zRWYVBhv5B4l" style="width: 8%; font-weight: bold; text-align: right" title="Revenue from related parties"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2122"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_pp0p0_c20191222__20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GoertekMember_zNiWumrpONp2" style="width: 8%; font-weight: bold; text-align: right" title="Related party transaction, purchases from related party"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2124"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--RevenueFromRelatedParties_pp0p0_c20181230__20191228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GoertekMember_zqrvb7UbUHUg" style="width: 8%; text-align: right" title="Revenue from related parties"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2126"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_c20181230__20191228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GoertekMember_pp0p0" style="width: 8%; text-align: right" title="Related party transaction, purchases from related party"&gt;747,154&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--RevenueFromRelatedParties_pp0p0_c20171231__20181229__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GoertekMember_zEsv5y0k4O3j" style="width: 8%; text-align: right" title="Revenue from related parties"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2130"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_c20171231__20181229__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GoertekMember_pp0p0" style="width: 8%; text-align: right" title="Related party transaction, purchases from related party"&gt;646,135&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;RealWear, Inc.&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--RevenueFromRelatedParties_c20191229__20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Revenue from related parties"&gt;2,678,335&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_pp0p0_c20191229__20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_zmTSPFRwKpCj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Related party transaction, purchases from related party"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2136"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--RevenueFromRelatedParties_c20181230__20191228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenue from related parties"&gt;5,778,672&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_pp0p0_c20181230__20191228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_zWrN4Gzyzg6g" style="border-bottom: Black 1.5pt solid; text-align: right" title="Related party transaction, purchases from related party"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2140"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--RevenueFromRelatedParties_c20171231__20181229__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenue from related parties"&gt;1,220,838&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_pp0p0_c20171231__20181229__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_zxiZVtyhWPd6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Related party transaction, purchases from related party"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2144"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--RevenueFromRelatedParties_c20191229__20201226_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Revenue from related parties"&gt;2,678,335&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_pp0p0_c20191229__20201226_zWapwfyw45mf" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Related party transaction, purchases from related party"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2148"&gt;&#x2014;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--RevenueFromRelatedParties_c20181230__20191228_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue from related parties"&gt;5,778,672&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_c20181230__20191228_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Related party transaction, purchases from related party"&gt;747,154&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--RevenueFromRelatedParties_c20171231__20181229_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue from related parties"&gt;1,220,838&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_c20171231__20181229_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Related party transaction, purchases from related party"&gt;646,135&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;At
December 26, 2020 and December 28, 2019, the Company had the following receivables and payables with related parties:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%"&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;December
    26, 2020&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;December
    28, 2019&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Receivables&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Payables&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Receivables&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Payables&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;RealWear,
    Inc.&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AccountsReceivableRelatedParties_c20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_pp0p0" style="font: bold 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Accounts receivable, related parties"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;817,388&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AccountsPayableRelatedPartiesCurrentAndNoncurrent_iI_pp0p0_c20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_zJtD1yMM0G68" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Accounts payable, related parties"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2160"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AccountsReceivableRelatedParties_c20191228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_pp0p0" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Accounts receivable, related parties"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;646,848&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AccountsPayableRelatedPartiesCurrentAndNoncurrent_iI_pp0p0_c20191228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_zk5188xk0IKj" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Accounts payable, related parties"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2164"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock>
    <us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty
      contextRef="From2018-12-302019-12-28_custom_GoertekMember"
      decimals="0"
      unitRef="USD">747154</us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty>
    <us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty
      contextRef="From2017-12-312018-12-29_custom_GoertekMember"
      decimals="0"
      unitRef="USD">646135</us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty>
    <us-gaap:RevenueFromRelatedParties
      contextRef="From2019-12-292020-12-26_custom_RealWearIncMember"
      decimals="0"
      unitRef="USD">2678335</us-gaap:RevenueFromRelatedParties>
    <us-gaap:RevenueFromRelatedParties
      contextRef="From2018-12-302019-12-28_custom_RealWearIncMember"
      decimals="0"
      unitRef="USD">5778672</us-gaap:RevenueFromRelatedParties>
    <us-gaap:RevenueFromRelatedParties
      contextRef="From2017-12-312018-12-29_custom_RealWearIncMember"
      decimals="0"
      unitRef="USD">1220838</us-gaap:RevenueFromRelatedParties>
    <us-gaap:RevenueFromRelatedParties
      contextRef="From2019-12-29to2020-12-26"
      decimals="0"
      unitRef="USD">2678335</us-gaap:RevenueFromRelatedParties>
    <us-gaap:RevenueFromRelatedParties
      contextRef="From2018-12-302019-12-28"
      decimals="0"
      unitRef="USD">5778672</us-gaap:RevenueFromRelatedParties>
    <us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty
      contextRef="From2018-12-302019-12-28"
      decimals="0"
      unitRef="USD">747154</us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty>
    <us-gaap:RevenueFromRelatedParties
      contextRef="From2017-12-312018-12-29"
      decimals="0"
      unitRef="USD">1220838</us-gaap:RevenueFromRelatedParties>
    <us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty
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      decimals="0"
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    <us-gaap:AccountsReceivableRelatedParties
      contextRef="AsOf2020-12-26_custom_RealWearIncMember"
      decimals="0"
      unitRef="USD">817388</us-gaap:AccountsReceivableRelatedParties>
    <us-gaap:AccountsReceivableRelatedParties
      contextRef="AsOf2019-12-28_custom_RealWearIncMember"
      decimals="0"
      unitRef="USD">646848</us-gaap:AccountsReceivableRelatedParties>
    <us-gaap:SubsequentEventsTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_806_eus-gaap--SubsequentEventsTextBlock_z5L8mzaCa692" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;18. &lt;span id="xdx_826_zdFTZM42lHZa"&gt;Subsequent Events&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"&gt;In Q1 2021, we sold
&lt;span id="xdx_906_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pn5n6_c20210101__20210327__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zaXUJJS08mCi"&gt;2.4
&lt;/span&gt;million shares of common stock for gross proceeds of $&lt;span id="xdx_908_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_pin6_c20210101__20210327__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zNFS5bWHUQYk"&gt;16
&lt;/span&gt;million (average of $&lt;span id="xdx_90E_eus-gaap--SharePrice_iI_c20210327__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zdDPRyRULXa6"&gt;6.66
&lt;/span&gt;per share), before deducting broker expenses paid by us of $&lt;span id="xdx_901_ecustom--BrokerExpenses_pn5n6_c20210101__20210327__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zSnTCNiNyMu4"&gt;0.5
&lt;/span&gt;million, pursuant to our At-The-Market Equity Offering Sales Agreement dated as of February 8, 2019 with Stifel, Nicolaus
&amp;amp; Company, Incorporated, as agent (the &#x201c;ATM Agreement&#x201d;). The ATM Agreement has since terminated pursuant to its
terms as a result of the sale of all the shares subject to such agreement.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</us-gaap:SubsequentEventsTextBlock>
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      contextRef="From2021-01-012021-03-27_srt_ScenarioForecastMember"
      decimals="-5"
      unitRef="Shares">2400000</us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction>
    <us-gaap:SaleOfStockConsiderationReceivedOnTransaction
      contextRef="From2021-01-012021-03-27_srt_ScenarioForecastMember"
      decimals="0"
      unitRef="USD">16000000</us-gaap:SaleOfStockConsiderationReceivedOnTransaction>
    <us-gaap:SharePrice
      contextRef="AsOf2021-03-27_srt_ScenarioForecastMember"
      decimals="INF"
      unitRef="USDPShares">6.66</us-gaap:SharePrice>
    <KOPN:BrokerExpenses
      contextRef="From2021-01-012021-03-27_srt_ScenarioForecastMember"
      decimals="-5"
      unitRef="USD">500000</KOPN:BrokerExpenses>
    <srt:ScheduleOfValuationAndQualifyingAccountsDisclosureTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_808_esrt--ScheduleOfValuationAndQualifyingAccountsDisclosureTextBlock_zacJhn9a8RDl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;19.
&lt;span id="xdx_82A_zkV6ioPLIWh5"&gt;Valuation and Qualifying Accounts&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89F_ecustom--ScheduleOfValuationAndQualifyingAccountsTableTextBlock_zAsjjnmUiyAj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
following table sets forth activity in Kopin&#x2019;s allowance for doubtful accounts:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B3_z7e0ExVHZdN4" style="display: none"&gt;Schedule of Valuation and Qualifying Accounts&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;Fiscal year ended:&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Balance at &lt;br/&gt;Beginning &lt;br/&gt;of Year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Additions &lt;br/&gt;Charged &lt;br/&gt;to &lt;br/&gt; Income&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Deductions &lt;br/&gt;from &lt;br/&gt;Reserve&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Balance at &lt;br/&gt;End of &lt;br/&gt;Year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 40%"&gt;December 29, 2018&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_pp0p0_c20171231__20181229_zJOgRlcEPRD" style="width: 11%; text-align: right" title="Begining balance"&gt;149,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ProvisionForDoubtfulAccounts_c20171231__20181229_pp0p0" style="width: 11%; text-align: right" title="Additions charged to Income"&gt;268,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_ecustom--AllowanceForDoubtfulAccountsReceivablesRecoveries_pp0p0_c20171231__20181229_zeDu3yDdzkwh" style="width: 11%; text-align: right" title="Deductions from reserve"&gt;(113,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_pp0p0_c20171231__20181229_zVLtYvcTK4Yh" style="width: 11%; text-align: right" title="Ending balance"&gt;304,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;December 28 2019&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_pp0p0_c20181230__20191228_zknJ0zEHvjCh" style="text-align: right" title="Begining balance"&gt;304,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ProvisionForDoubtfulAccounts_c20181230__20191228_pp0p0" style="text-align: right" title="Additions charged to Income"&gt;951,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--AllowanceForDoubtfulAccountsReceivablesRecoveries_pp0p0_c20181230__20191228_zkQr46jnFpg" style="text-align: right" title="Deductions from reserve"&gt;(317,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_pp0p0_c20181230__20191228_zbw0ZPBx5D3d" style="text-align: right" title="Ending balance"&gt;938,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;December 26, 2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_pp0p0_c20191229__20201226_zbQIzWE1RE3d" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Begining balance"&gt;938,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ProvisionForDoubtfulAccounts_c20191229__20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Additions charged to Income"&gt;42,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_ecustom--AllowanceForDoubtfulAccountsReceivablesRecoveries_iN_pp0p0_di_c20191229__20201226_zwSkSkns75Bd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Deductions from reserve"&gt;(805,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_pp0p0_c20191229__20201226_z5dlAZy1FQI8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Ending balance"&gt;175,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;

&lt;p id="xdx_8A4_zTXbnlK2JMub" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</srt:ScheduleOfValuationAndQualifyingAccountsDisclosureTextBlock>
    <KOPN:ScheduleOfValuationAndQualifyingAccountsTableTextBlock contextRef="From2019-12-29to2020-12-26">&lt;p id="xdx_89F_ecustom--ScheduleOfValuationAndQualifyingAccountsTableTextBlock_zAsjjnmUiyAj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
following table sets forth activity in Kopin&#x2019;s allowance for doubtful accounts:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B3_z7e0ExVHZdN4" style="display: none"&gt;Schedule of Valuation and Qualifying Accounts&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;Fiscal year ended:&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Balance at &lt;br/&gt;Beginning &lt;br/&gt;of Year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Additions &lt;br/&gt;Charged &lt;br/&gt;to &lt;br/&gt; Income&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Deductions &lt;br/&gt;from &lt;br/&gt;Reserve&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Balance at &lt;br/&gt;End of &lt;br/&gt;Year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 40%"&gt;December 29, 2018&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_pp0p0_c20171231__20181229_zJOgRlcEPRD" style="width: 11%; text-align: right" title="Begining balance"&gt;149,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ProvisionForDoubtfulAccounts_c20171231__20181229_pp0p0" style="width: 11%; text-align: right" title="Additions charged to Income"&gt;268,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_ecustom--AllowanceForDoubtfulAccountsReceivablesRecoveries_pp0p0_c20171231__20181229_zeDu3yDdzkwh" style="width: 11%; text-align: right" title="Deductions from reserve"&gt;(113,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_pp0p0_c20171231__20181229_zVLtYvcTK4Yh" style="width: 11%; text-align: right" title="Ending balance"&gt;304,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;December 28 2019&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_pp0p0_c20181230__20191228_zknJ0zEHvjCh" style="text-align: right" title="Begining balance"&gt;304,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ProvisionForDoubtfulAccounts_c20181230__20191228_pp0p0" style="text-align: right" title="Additions charged to Income"&gt;951,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--AllowanceForDoubtfulAccountsReceivablesRecoveries_pp0p0_c20181230__20191228_zkQr46jnFpg" style="text-align: right" title="Deductions from reserve"&gt;(317,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_pp0p0_c20181230__20191228_zbw0ZPBx5D3d" style="text-align: right" title="Ending balance"&gt;938,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;December 26, 2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_pp0p0_c20191229__20201226_zbQIzWE1RE3d" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Begining balance"&gt;938,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ProvisionForDoubtfulAccounts_c20191229__20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Additions charged to Income"&gt;42,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_ecustom--AllowanceForDoubtfulAccountsReceivablesRecoveries_iN_pp0p0_di_c20191229__20201226_zwSkSkns75Bd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Deductions from reserve"&gt;(805,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_pp0p0_c20191229__20201226_z5dlAZy1FQI8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Ending balance"&gt;175,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/&gt;

</KOPN:ScheduleOfValuationAndQualifyingAccountsTableTextBlock>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="AsOf2017-12-30" decimals="0" unitRef="USD">149000</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:ProvisionForDoubtfulAccounts
      contextRef="From2017-12-312018-12-29"
      decimals="0"
      unitRef="USD">268000</us-gaap:ProvisionForDoubtfulAccounts>
    <KOPN:AllowanceForDoubtfulAccountsReceivablesRecoveries
      contextRef="From2017-12-312018-12-29"
      decimals="0"
      unitRef="USD">-113000</KOPN:AllowanceForDoubtfulAccountsReceivablesRecoveries>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="AsOf2018-12-29" decimals="0" unitRef="USD">304000</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="AsOf2018-12-29" decimals="0" unitRef="USD">304000</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:ProvisionForDoubtfulAccounts
      contextRef="From2018-12-302019-12-28"
      decimals="0"
      unitRef="USD">951000</us-gaap:ProvisionForDoubtfulAccounts>
    <KOPN:AllowanceForDoubtfulAccountsReceivablesRecoveries
      contextRef="From2018-12-302019-12-28"
      decimals="0"
      unitRef="USD">-317000</KOPN:AllowanceForDoubtfulAccountsReceivablesRecoveries>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">938000</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="AsOf2019-12-28" decimals="0" unitRef="USD">938000</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:ProvisionForDoubtfulAccounts
      contextRef="From2019-12-29to2020-12-26"
      decimals="0"
      unitRef="USD">42000</us-gaap:ProvisionForDoubtfulAccounts>
    <KOPN:AllowanceForDoubtfulAccountsReceivablesRecoveries
      contextRef="From2019-12-29to2020-12-26"
      decimals="0"
      unitRef="USD">805000</KOPN:AllowanceForDoubtfulAccountsReceivablesRecoveries>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="AsOf2020-12-26" decimals="0" unitRef="USD">175000</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <link:footnoteLink
      xlink:role="http://www.xbrl.org/2003/role/link"
      xlink:type="extended">
        <link:loc
          xlink:href="#Fact001997"
          xlink:label="Fact001997"
          xlink:type="locator"/>
        <link:footnote id="Footnote002028" xlink:label="Footnote002028" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Net
    loss per share is computed independently for each of the quarters presented; accordingly, the sum of the quarterly net income
    per share may not equal the total computed for the year.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001997"
          xlink:to="Footnote002028"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001999"
          xlink:label="Fact001999"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001999"
          xlink:to="Footnote002028"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002001"
          xlink:label="Fact002001"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002001"
          xlink:to="Footnote002028"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002003"
          xlink:label="Fact002003"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002003"
          xlink:to="Footnote002028"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002005"
          xlink:label="Fact002005"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002005"
          xlink:to="Footnote002028"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002007"
          xlink:label="Fact002007"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002007"
          xlink:to="Footnote002028"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002009"
          xlink:label="Fact002009"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002009"
          xlink:to="Footnote002028"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact002011"
          xlink:label="Fact002011"
          xlink:type="locator"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact002011"
          xlink:to="Footnote002028"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact001973"
          xlink:label="Fact001973"
          xlink:type="locator"/>
        <link:footnote id="Footnote002029" xlink:label="Footnote002029" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Gross
    profit is defined as net product revenues less cost of product revenues.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809640174232">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cover - USD ($)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
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<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Mar. 01, 2021</div></th>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
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<td class="text">&#160;<span></span>
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<td class="text">KOPIN
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<td class="text">0000771266<span></span>
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<td class="text">04-2833935<span></span>
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<td class="text">DE<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">125
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">Westborough<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">MA<span></span>
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<td class="text">01581-3335<span></span>
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<td class="text">870-5959<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">Common
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">KOPN<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">NASDAQ<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">No<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">Accelerated Filer<span></span>
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<td class="nump">91,284,909<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<td><strong> Name:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gMonthDayItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentAnnualReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as an annual report.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentAnnualReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalPeriodFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fiscalPeriodItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalYearFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalYearFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented.  If there is no historical data in the report, use the filing date. The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentTransitionReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as a transition report.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Forms 10-K, 10-Q, 20-F<br> -Number 240<br> -Section 13<br> -Subsection a-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentTransitionReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCurrentReportingStatus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityInteractiveDataCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-T<br> -Number 232<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityInteractiveDataCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityPublicFloat">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityPublicFloat</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityShellCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityShellCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntitySmallBusiness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicates that the company is a Smaller Reporting Company (SRC).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntitySmallBusiness</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityVoluntaryFilers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityVoluntaryFilers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityWellKnownSeasonedIssuer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityWellKnownSeasonedIssuer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_IcfrAuditorAttestationFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_IcfrAuditorAttestationFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12bTitle</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:securityTitleItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SecurityExchangeName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarExchangeCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:tradingSymbolItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>18
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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</head>
<body>
<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559926184">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
<td class="nump">$ 17,112,869<span></span>
</td>
<td class="nump">$ 6,029,247<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesCurrent', window );">Marketable debt securities, at fair value</a></td>
<td class="nump">3,635,681<span></span>
</td>
<td class="nump">15,752,997<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Accounts receivable, net of allowance of $175,000 and $938,000 in 2020 and 2019, respectively</a></td>
<td class="nump">9,260,865<span></span>
</td>
<td class="nump">6,023,250<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear', window );">Contract assets and unbilled receivables</a></td>
<td class="nump">3,521,753<span></span>
</td>
<td class="nump">921,082<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Inventory</a></td>
<td class="nump">4,455,756<span></span>
</td>
<td class="nump">3,768,696<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PrepaidTaxes', window );">Prepaid taxes</a></td>
<td class="nump">205,568<span></span>
</td>
<td class="nump">104,442<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Prepaid expenses and other current assets</a></td>
<td class="nump">1,263,688<span></span>
</td>
<td class="nump">1,164,927<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total current assets</a></td>
<td class="nump">39,456,180<span></span>
</td>
<td class="nump">33,764,641<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property, plant and equipment, net</a></td>
<td class="nump">1,626,930<span></span>
</td>
<td class="nump">1,473,341<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseRightOfUseAsset', window );">Operating lease right-of-use assets</a></td>
<td class="nump">1,780,039<span></span>
</td>
<td class="nump">2,753,963<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssetsNoncurrent', window );">Other assets</a></td>
<td class="nump">162,473<span></span>
</td>
<td class="nump">517,411<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_EquityInvestmentFairValue', window );">Equity investments</a></td>
<td class="nump">4,523,525<span></span>
</td>
<td class="nump">4,537,159<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Total assets</a></td>
<td class="nump">47,549,147<span></span>
</td>
<td class="nump">43,046,515<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>Current liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableCurrent', window );">Accounts payable</a></td>
<td class="nump">5,606,910<span></span>
</td>
<td class="nump">3,998,234<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeRelatedLiabilitiesCurrent', window );">Accrued payroll and expenses</a></td>
<td class="nump">1,977,851<span></span>
</td>
<td class="nump">2,203,773<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductWarrantyAccrualClassifiedCurrent', window );">Accrued warranty</a></td>
<td class="nump">508,000<span></span>
</td>
<td class="nump">509,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiability', window );">Contract liabilities and billings in excess of revenue earned</a></td>
<td class="nump">1,493,847<span></span>
</td>
<td class="nump">796,794<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityCurrent', window );">Operating lease liabilities</a></td>
<td class="nump">982,375<span></span>
</td>
<td class="nump">1,041,695<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAccruedLiabilitiesCurrent', window );">Other accrued liabilities</a></td>
<td class="nump">1,809,495<span></span>
</td>
<td class="nump">2,202,217<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_CustomerDepositCurrent', window );">Customer deposits</a></td>
<td class="nump">3,950,031<span></span>
</td>
<td class="nump">33,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_DeferredTaxLiabilitiesCurrent1', window );">Deferred tax liabilities</a></td>
<td class="nump">554,000<span></span>
</td>
<td class="nump">525,000<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total current liabilities</a></td>
<td class="nump">16,882,509<span></span>
</td>
<td class="nump">11,309,713<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetRetirementObligationsNoncurrent', window );">Noncurrent contract liabilities and asset retirement obligations</a></td>
<td class="nump">276,409<span></span>
</td>
<td class="nump">268,440<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityNoncurrent', window );">Operating lease liabilities, net of current portion</a></td>
<td class="nump">821,306<span></span>
</td>
<td class="nump">1,791,590<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesNoncurrent', window );">Other long-term liabilities</a></td>
<td class="nump">1,270,328<span></span>
</td>
<td class="nump">1,085,160<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingencies', window );">Commitments and contingencies (Note 13)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders&#8217; equity:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Preferred stock, par value $.01 per share: authorized, 3,000 shares; none issued</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock, par value $.01 per share: authorized, 120,000,000 shares; issued 91,059,407 shares in 2020 and 88,912,796 shares in 2019; outstanding 85,443,378 in 2020 and 82,536,416 in 2019, respectively</a></td>
<td class="nump">880,075<span></span>
</td>
<td class="nump">870,496<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Additional paid-in capital</a></td>
<td class="nump">341,512,893<span></span>
</td>
<td class="nump">344,456,537<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TreasuryStockValue', window );">Treasury stock (2,564,155 and 4,513,256 shares in 2020 and 2019, at cost)</a></td>
<td class="num">(9,793,946)<span></span>
</td>
<td class="num">(17,238,669)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive income</a></td>
<td class="nump">1,484,434<span></span>
</td>
<td class="nump">1,757,184<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
<td class="num">(305,648,025)<span></span>
</td>
<td class="num">(301,236,913)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total Kopin Corporation stockholders&#8217; equity</a></td>
<td class="nump">28,435,431<span></span>
</td>
<td class="nump">28,608,635<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MinorityInterest', window );">Noncontrolling interest</a></td>
<td class="num">(136,836)<span></span>
</td>
<td class="num">(17,023)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Total stockholders&#8217; equity</a></td>
<td class="nump">28,298,595<span></span>
</td>
<td class="nump">28,591,612<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total liabilities and stockholders&#8217; equity</a></td>
<td class="nump">$ 47,549,147<span></span>
</td>
<td class="nump">$ 43,046,515<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of receivable reflecting the cost incurred on uncompleted contracts in excess of related billings which is expected to be collected within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_CustomerDepositCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Customer deposits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_CustomerDepositCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_DeferredTaxLiabilitiesCurrent1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Deferred tax liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_DeferredTaxLiabilitiesCurrent1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_EquityInvestmentFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Equity investments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_EquityInvestmentFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121593590&amp;loc=d3e4428-111522<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=121593590&amp;loc=d3e4531-111522<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=d3e637-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14A<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669686-108580<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121370832&amp;loc=SL117420844-207641<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=121370832&amp;loc=SL117420844-207641<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=d3e681-108580<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (g)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121322162&amp;loc=SL121327923-165333<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdditionalPaidInCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetRetirementObligationsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Noncurrent portion of the carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 410<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6392692&amp;loc=d3e7535-110849<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetRetirementObligationsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(11))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559654&amp;loc=d3e5710-111685<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(12))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6801-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559654&amp;loc=d3e5710-111685<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3044-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.25)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.(a),19)<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121557415&amp;loc=d3e14326-108349<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingencies</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ContractWithCustomerLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121556615&amp;loc=SL49130531-203044<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130549-203045<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121556615&amp;loc=SL49130532-203044<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ContractWithCustomerLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeRelatedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeRelatedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(25))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(32))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAndStockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559654&amp;loc=d3e5710-111685<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559654&amp;loc=d3e5710-111685<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrentAbstract</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MarketableSecuritiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of investment in marketable security, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MarketableSecuritiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MinorityInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which is directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent (that is, noncontrolling interest, previously referred to as minority interest).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(24))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.31)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MinorityInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseRightOfUseAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's right to use underlying asset under operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseRightOfUseAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6911-107765<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e7018-107765<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6935-107765<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssetsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of noncurrent assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAssetsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other, due after one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.24)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(7))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseAndOtherAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for income and other taxes that provide economic benefits within a future period of one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (g)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6787-107765<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6387103&amp;loc=d3e6435-108320<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 05<br> -Paragraph 5<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=68074540&amp;loc=d3e5879-108316<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidTaxes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProductWarrantyAccrualClassifiedCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred through that date and payable for estimated claims under standard and extended warranty protection rights granted to customers. For classified balance sheets, represents the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 460<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=68068213&amp;loc=d3e12524-110249<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 460<br> -SubTopic 10<br> -Section 25<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=68070138&amp;loc=d3e11281-110244<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProductWarrantyAccrualClassifiedCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cumulative amount of the reporting entity's undistributed earnings or deficit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (g)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121322162&amp;loc=SL121327923-165333<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121370832&amp;loc=SL117420844-207641<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(i)<br> -URI http://asc.fasb.org/extlink&amp;oid=121370832&amp;loc=SL117420844-207641<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RetainedEarningsAccumulatedDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=115929471&amp;loc=d3e21930-107793<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 45<br> -Paragraph 17<br> -URI http://asc.fasb.org/extlink&amp;oid=118261656&amp;loc=d3e32136-110900<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 4: 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-Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (f)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121370832&amp;loc=SL117420844-207641<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -URI http://asc.fasb.org/extlink&amp;oid=108774443&amp;loc=SL4568740-111683<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (f)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121322162&amp;loc=SL121327923-165333<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4I<br> -URI http://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4590271-111686<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (f)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=121370832&amp;loc=SL117420844-207641<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 45<br> -Paragraph 20<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=118261656&amp;loc=d3e32211-110900<br><br>Reference 14: 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323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22499-107794<br><br>Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI 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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TreasuryStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6405834&amp;loc=d3e23315-112656<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29,30)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6405813&amp;loc=d3e23239-112655<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TreasuryStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809564299896">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets (Parenthetical) - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementOfFinancialPositionAbstract', window );"><strong>Statement of Financial Position [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent', window );">Accounts receivable, allowance</a></td>
<td class="nump">$ 175,000<span></span>
</td>
<td class="nump">$ 938,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred stock, par value</a></td>
<td class="nump">$ 0.01<span></span>
</td>
<td class="nump">$ 0.01<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred stock, shares authorized</a></td>
<td class="nump">3,000<span></span>
</td>
<td class="nump">3,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred stock, shares issued</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common Stock, Par or Stated Value Per Share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.01<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common Stock, Shares Authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">120,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common Stock, Shares, Issued</a></td>
<td class="nump">91,059,407<span></span>
</td>
<td class="nump">88,912,796<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common Stock, Shares, Outstanding</a></td>
<td class="nump">85,443,378<span></span>
</td>
<td class="nump">82,536,416<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TreasuryStockShares', window );">Treasury stock, shares</a></td>
<td class="nump">2,564,155<span></span>
</td>
<td class="nump">4,513,256<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of allowance for credit loss on accounts receivable, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=121611835&amp;loc=d3e5074-111524<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121599878&amp;loc=SL82895884-210446<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementOfFinancialPositionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementOfFinancialPositionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TreasuryStockShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of common and preferred shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29,30)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6405813&amp;loc=d3e23239-112655<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TreasuryStockShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>20
<FILENAME>R4.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
<title></title>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809640048744">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Operations - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>Revenues:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Total revenue</a></td>
<td class="nump">$ 40,127,669<span></span>
</td>
<td class="nump">$ 29,518,809<span></span>
</td>
<td class="nump">$ 24,465,005<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostsAndExpensesAbstract', window );"><strong>Expenses:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfGoodsAndServicesSold', window );">Cost of product revenues</a></td>
<td class="nump">21,398,381<span></span>
</td>
<td class="nump">20,901,538<span></span>
</td>
<td class="nump">15,831,441<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross', window );">Research and development-funded programs</a></td>
<td class="nump">7,745,762<span></span>
</td>
<td class="nump">4,216,161<span></span>
</td>
<td class="nump">4,892,066<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpense', window );">Research and development-internal</a></td>
<td class="nump">3,924,241<span></span>
</td>
<td class="nump">9,132,969<span></span>
</td>
<td class="nump">12,553,237<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SellingGeneralAndAdministrativeExpense', window );">Selling, general and administrative</a></td>
<td class="nump">11,822,703<span></span>
</td>
<td class="nump">21,316,459<span></span>
</td>
<td class="nump">27,210,849<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillImpairmentLoss', window );">Impairment of goodwill</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">331,344<span></span>
</td>
<td class="nump">1,417,470<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssetImpairmentCharges', window );">Impairment of assets</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,526,669<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpenses', window );">Total operating expenses</a></td>
<td class="nump">44,891,087<span></span>
</td>
<td class="nump">55,898,471<span></span>
</td>
<td class="nump">64,431,732<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Loss from operations</a></td>
<td class="num">(4,763,418)<span></span>
</td>
<td class="num">(26,379,662)<span></span>
</td>
<td class="num">(39,966,727)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpenseAbstract', window );"><strong>Non-operating income (expense), net:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestIncomeOperating', window );">Interest income</a></td>
<td class="nump">132,642<span></span>
</td>
<td class="nump">543,759<span></span>
</td>
<td class="nump">640,059<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncomeExpense', window );">Other (expense) income, net</a></td>
<td class="num">(35,463)<span></span>
</td>
<td class="nump">225,617<span></span>
</td>
<td class="nump">855,106<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ForeignCurrencyTransactionGainLossRealized', window );">Foreign currency transaction gains</a></td>
<td class="nump">293,670<span></span>
</td>
<td class="nump">202,517<span></span>
</td>
<td class="nump">1,169,254<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GainLossOnInvestments', window );">(Loss) gain on investments</a></td>
<td class="num">(29,356)<span></span>
</td>
<td class="num">(3,858,453)<span></span>
</td>
<td class="nump">2,849,816<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Total non-operating income (expense)</a></td>
<td class="nump">361,493<span></span>
</td>
<td class="num">(2,886,560)<span></span>
</td>
<td class="nump">5,514,235<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Loss before provision for income taxes and net loss (income) of noncontrolling interest</a></td>
<td class="num">(4,401,925)<span></span>
</td>
<td class="num">(29,266,222)<span></span>
</td>
<td class="num">(34,452,492)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Tax provision</a></td>
<td class="num">(129,000)<span></span>
</td>
<td class="num">(108,000)<span></span>
</td>
<td class="num">(30,000)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="num">(4,530,925)<span></span>
</td>
<td class="num">(29,374,222)<span></span>
</td>
<td class="num">(34,482,492)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest', window );">Net loss (income) attributable to the noncontrolling interest</a></td>
<td class="nump">119,813<span></span>
</td>
<td class="num">(132,030)<span></span>
</td>
<td class="num">(51,050)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributable to Kopin Corporation</a></td>
<td class="num">$ (4,411,112)<span></span>
</td>
<td class="num">$ (29,506,252)<span></span>
</td>
<td class="num">$ (34,533,542)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareAbstract', window );"><strong>Net loss per share:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasicAndDiluted', window );">Basic and diluted</a></td>
<td class="num">$ (0.05)<span></span>
</td>
<td class="num">$ (0.37)<span></span>
</td>
<td class="num">$ (0.47)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract', window );"><strong>Weighted average number of common shares outstanding:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted', window );">Basic and diluted</a></td>
<td class="nump">82,347,741<span></span>
</td>
<td class="nump">80,282,126<span></span>
</td>
<td class="nump">73,156,545<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=KOPN_NetProductRevenuesMember', window );">Net Product Revenues [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>Revenues:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Total revenue</a></td>
<td class="nump">$ 28,517,874<span></span>
</td>
<td class="nump">$ 20,283,888<span></span>
</td>
<td class="nump">$ 19,211,115<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=KOPN_ResearchAndDevelopmentAndOtherRevenuesMember', window );">Research and Development and Other Revenues [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>Revenues:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Total revenue</a></td>
<td class="nump">$ 11,609,795<span></span>
</td>
<td class="nump">$ 9,234,921<span></span>
</td>
<td class="nump">$ 5,253,890<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfGoodsAndServicesSold">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 924<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 11.L)<br> -URI http://asc.fasb.org/extlink&amp;oid=6472922&amp;loc=d3e499488-122856<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2(a),(d))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostOfGoodsAndServicesSold</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostsAndExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostsAndExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasicAndDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements.  Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period.  Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1337-109256<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasicAndDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ForeignCurrencyTransactionGainLossRealized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before tax of foreign currency transaction realized gain (loss) recognized in the income statement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6450222&amp;loc=d3e30840-110895<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=109240200&amp;loc=d3e30690-110894<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ForeignCurrencyTransactionGainLossRealized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of realized and unrealized gain (loss) on investment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121645371&amp;loc=d3e27405-111563<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.7(c),9(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 3: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainLossOnInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillImpairmentLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of loss from the write-down of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13854-109267<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13816-109267<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=99380562&amp;loc=d3e13777-109266<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillImpairmentLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) from continuing operations before deduction of income tax expense (benefit) and income (loss) attributable to noncontrolling interest, and addition of income (loss) from equity method investments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8924-108599<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h)(1)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=116825942&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32672-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (h)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22663-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 20<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120385591&amp;loc=d3e38679-109324<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(9))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestIncomeOperating">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of operating interest income, including, but not limited to, amortization and accretion of premiums and discounts on securities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1(e))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestIncomeOperating</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8924-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 4: 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-SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22583-107794<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -URI 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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of Net Income (Loss) attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669625-108580<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22658-107794<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -URI http://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591551-111686<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22663-107794<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpenseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpenseAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssetImpairmentCharges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The charge against earnings resulting from the write down of long lived assets other than goodwill due to the difference between the carrying value and lower fair value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=109226691&amp;loc=d3e2921-110230<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAssetImpairmentCharges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income (expense) related to nonoperating activities, classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI 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-Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=108774443&amp;loc=SL4569616-111683<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 20: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI http://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591552-111686<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of costs incurred under a research and development arrangement accounted for as a contract to perform research and development for others.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 730<br> -SubTopic 20<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6420387&amp;loc=d3e23221-108380<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 730<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6420387&amp;loc=d3e23199-108380<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ResearchAndDevelopmentExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128462-111756<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 730<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6420194&amp;loc=d3e21568-108373<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ResearchAndDevelopmentExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9031-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9038-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130543-203045<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9054-108599<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130545-203045<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 924<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 11.L)<br> -URI http://asc.fasb.org/extlink&amp;oid=6472922&amp;loc=d3e499488-122856<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenuesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenuesAbstract</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SellingGeneralAndAdministrativeExpense</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ProductOrServiceAxis=KOPN_NetProductRevenuesMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ProductOrServiceAxis=KOPN_ResearchAndDevelopmentAndOtherRevenuesMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809640305512">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Comprehensive Loss - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeStatementAbstract', window );"><strong>Income Statement [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="num">$ (4,530,925)<span></span>
</td>
<td class="num">$ (29,374,222)<span></span>
</td>
<td class="num">$ (34,482,492)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract', window );"><strong>Other comprehensive income (loss), net of tax:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax', window );">Foreign currency translation adjustments</a></td>
<td class="num">(67,852)<span></span>
</td>
<td class="num">(206,580)<span></span>
</td>
<td class="num">(1,912,427)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax', window );">Unrealized holding gain (loss) on marketable securities</a></td>
<td class="num">(183,870)<span></span>
</td>
<td class="nump">446,533<span></span>
</td>
<td class="num">(264,949)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax', window );">Reclassifications of (loss) gain in net loss on marketable securities</a></td>
<td class="num">(21,028)<span></span>
</td>
<td class="num">(37,356)<span></span>
</td>
<td class="nump">49,525<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossNetOfTax', window );">Other comprehensive income (loss), net of tax</a></td>
<td class="num">(272,750)<span></span>
</td>
<td class="nump">202,597<span></span>
</td>
<td class="num">(2,127,851)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest', window );">Comprehensive loss</a></td>
<td class="num">(4,803,675)<span></span>
</td>
<td class="num">(29,171,625)<span></span>
</td>
<td class="num">(36,610,343)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest', window );">Comprehensive (income) loss attributable to the noncontrolling interest</a></td>
<td class="nump">119,813<span></span>
</td>
<td class="num">(132,030)<span></span>
</td>
<td class="nump">66,609<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Comprehensive loss attributable to Kopin Corporation</a></td>
<td class="num">$ (4,683,862)<span></span>
</td>
<td class="num">$ (29,303,655)<span></span>
</td>
<td class="num">$ (36,543,734)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(24))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=d3e557-108580<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(26))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669625-108580<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669625-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(21))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(25))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI http://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591552-111686<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 21<br> -URI http://asc.fasb.org/extlink&amp;oid=108774443&amp;loc=SL4613674-111683<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=108774443&amp;loc=SL4569643-111683<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI http://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591552-111686<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(20))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=108774443&amp;loc=SL4569616-111683<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669625-108580<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(24))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
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<td><strong> Balance Type:</strong></td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669646-108580<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax and reclassification adjustments of other comprehensive income (loss).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 45<br> -Paragraph 17<br> -URI http://asc.fasb.org/extlink&amp;oid=118261656&amp;loc=d3e32136-110900<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(21))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 55<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=121640130&amp;loc=d3e1436-108581<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 45<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=118261656&amp;loc=d3e32211-110900<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6450520&amp;loc=d3e32583-110901<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669625-108580<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(19))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of reclassification adjustment from accumulated other comprehensive income for unrealized gain (loss) realized upon the sale of available-for-sale securities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=d3e689-108580<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=d3e637-108580<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=121645371&amp;loc=d3e27357-111563<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 17A<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL34724391-108580<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after tax and before adjustment, of unrealized holding gain (loss) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). Excludes unrealized gain (loss) on investment in debt security measured at amortized cost (held-to-maturity) from transfer to available-for-sale.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10A<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669646-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=d3e637-108580<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22499-107794<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8924-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669625-108580<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22663-107794<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 14: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -URI http://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591551-111686<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3000-108585<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=108774443&amp;loc=SL4569616-111683<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 20: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI 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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
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</TEXT>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809556549512">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Statements of Stockholders' Equity - USD ($)<br></strong></div></th>
<th class="th"><div>Common Stock [Member]</div></th>
<th class="th"><div>Additional Paid-in Capital [Member]</div></th>
<th class="th"><div>Treasury Stock [Member]</div></th>
<th class="th"><div>AOCI Attributable to Parent [Member]</div></th>
<th class="th"><div>Retained Earnings [Member]</div></th>
<th class="th"><div>Total Kopin Corporation Stockholders Equity [Member]</div></th>
<th class="th"><div>Noncontrolling Interest [Member]</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Beginning balance, value at Dec. 30, 2017</a></td>
<td class="nump">$ 775,720<span></span>
</td>
<td class="nump">$ 329,917,858<span></span>
</td>
<td class="num">$ (17,238,669)<span></span>
</td>
<td class="nump">$ 3,564,779<span></span>
</td>
<td class="num">$ (240,256,502)<span></span>
</td>
<td class="nump">$ 76,763,186<span></span>
</td>
<td class="nump">$ 616,661<span></span>
</td>
<td class="nump">$ 77,379,847<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Dec. 30, 2017</a></td>
<td class="nump">77,572,038<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures', window );">Vesting of restricted stock</a></td>
<td class="nump">$ 10,930<span></span>
</td>
<td class="num">(10,930)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures', window );">Vesting of restricted stock, shares</a></td>
<td class="nump">1,093,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Stock-based compensation expense</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">4,791,054<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">4,791,054<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">4,791,054<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossNetOfTax', window );">Other comprehensive loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(2,010,192)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(2,010,192)<span></span>
</td>
<td class="num">(117,659)<span></span>
</td>
<td class="num">(2,127,851)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation', window );">Restricted stock for tax withholding obligations</a></td>
<td class="num">$ (1,430)<span></span>
</td>
<td class="num">(206,585)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(208,015)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(208,015)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation', window );">Restricted stock for tax withholding obligations, shares</a></td>
<td class="num">(142,972)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders', window );">Distribution to noncontrolling interest holder</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(699,105)<span></span>
</td>
<td class="num">(699,105)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_NewAccountingPronouncementsOrChangeInAccountingPrincipleEffectOfAdoptionQuantification', window );">Adoption of accounting standard</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,059,383<span></span>
</td>
<td class="nump">3,059,383<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,059,383<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(34,533,542)<span></span>
</td>
<td class="num">(34,533,542)<span></span>
</td>
<td class="nump">51,050<span></span>
</td>
<td class="num">(34,482,492)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Ending balance, value at Dec. 29, 2018</a></td>
<td class="nump">$ 785,220<span></span>
</td>
<td class="nump">334,491,397<span></span>
</td>
<td class="num">(17,238,669)<span></span>
</td>
<td class="nump">1,554,587<span></span>
</td>
<td class="num">(271,730,661)<span></span>
</td>
<td class="nump">47,861,874<span></span>
</td>
<td class="num">(149,053)<span></span>
</td>
<td class="nump">47,712,821<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Dec. 29, 2018</a></td>
<td class="nump">78,522,066<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures', window );">Vesting of restricted stock</a></td>
<td class="nump">$ 6,345<span></span>
</td>
<td class="num">(6,345)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures', window );">Vesting of restricted stock, shares</a></td>
<td class="nump">634,511<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Stock-based compensation expense</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">2,057,400<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,057,400<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,057,400<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossNetOfTax', window );">Other comprehensive loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">202,597<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">202,597<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">202,597<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation', window );">Restricted stock for tax withholding obligations</a></td>
<td class="num">$ (861)<span></span>
</td>
<td class="num">(44,652)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(45,513)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(45,513)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation', window );">Restricted stock for tax withholding obligations, shares</a></td>
<td class="num">(86,086)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Sale of registered stock, net of costs</a></td>
<td class="nump">$ 79,792<span></span>
</td>
<td class="nump">7,958,737<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">8,038,529<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">8,038,529<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Sale of registered stock, shares</a></td>
<td class="nump">7,979,181<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(29,506,252)<span></span>
</td>
<td class="num">(29,506,252)<span></span>
</td>
<td class="nump">132,030<span></span>
</td>
<td class="num">(29,374,222)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Ending balance, value at Dec. 28, 2019</a></td>
<td class="nump">$ 870,496<span></span>
</td>
<td class="nump">344,456,537<span></span>
</td>
<td class="num">(17,238,669)<span></span>
</td>
<td class="nump">1,757,184<span></span>
</td>
<td class="num">(301,236,913)<span></span>
</td>
<td class="nump">28,608,635<span></span>
</td>
<td class="num">(17,023)<span></span>
</td>
<td class="nump">28,591,612<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Dec. 28, 2019</a></td>
<td class="nump">87,049,672<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures', window );">Vesting of restricted stock</a></td>
<td class="nump">$ 10,387<span></span>
</td>
<td class="num">(10,387)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures', window );">Vesting of restricted stock, shares</a></td>
<td class="nump">1,038,655<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Stock-based compensation expense</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">821,122<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">821,122<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">821,122<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossNetOfTax', window );">Other comprehensive loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(272,750)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(272,750)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(272,750)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation', window );">Restricted stock for tax withholding obligations</a></td>
<td class="num">$ (808)<span></span>
</td>
<td class="num">(139,118)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(139,926)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(139,926)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation', window );">Restricted stock for tax withholding obligations, shares</a></td>
<td class="num">(80,792)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TreasuryStockValueAcquiredCostMethod', window );">Sale of treasury stock, net of costs</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(3,615,261)<span></span>
</td>
<td class="nump">7,444,723<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,829,462<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,829,462<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(4,411,112)<span></span>
</td>
<td class="num">(4,411,112)<span></span>
</td>
<td class="num">(119,813)<span></span>
</td>
<td class="num">(4,530,925)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Ending balance, value at Dec. 26, 2020</a></td>
<td class="nump">$ 880,075<span></span>
</td>
<td class="nump">$ 341,512,893<span></span>
</td>
<td class="num">$ (9,793,946)<span></span>
</td>
<td class="nump">$ 1,484,434<span></span>
</td>
<td class="num">$ (305,648,025)<span></span>
</td>
<td class="nump">$ 28,435,431<span></span>
</td>
<td class="num">$ (136,836)<span></span>
</td>
<td class="nump">$ 28,298,595<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Dec. 26, 2020</a></td>
<td class="nump">88,007,535<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_NewAccountingPronouncementsOrChangeInAccountingPrincipleEffectOfAdoptionQuantification">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adoption of accounting standard.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_NewAccountingPronouncementsOrChangeInAccountingPrincipleEffectOfAdoptionQuantification</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of decrease to equity for grantee's tax withholding obligation for award under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Decrease in noncontrolling interest balance from payment of dividends or other distributions by the non-wholly owned subsidiary or partially owned entity, included in the consolidation of the parent entity, to the noncontrolling interest holders.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax and reclassification adjustments of other comprehensive income (loss).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 45<br> -Paragraph 17<br> -URI http://asc.fasb.org/extlink&amp;oid=118261656&amp;loc=d3e32136-110900<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(21))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 55<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=121640130&amp;loc=d3e1436-108581<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 45<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=118261656&amp;loc=d3e32211-110900<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6450520&amp;loc=d3e32583-110901<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669625-108580<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(19))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI 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250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22663-107794<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -URI 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-Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=108774443&amp;loc=SL4569616-111683<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 20: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI 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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued which are neither cancelled nor held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares used to settle grantee's tax withholding obligation for award under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of new stock issued during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued during the period related to Restricted Stock Awards, net of any shares forfeited.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of stock related to Restricted Stock Awards issued during the period, net of the stock value of such awards forfeited.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value, after forfeiture, of shares issued under share-based payment arrangement. Excludes employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5047-113901<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=115929471&amp;loc=d3e21930-107793<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 45<br> -Paragraph 17<br> -URI http://asc.fasb.org/extlink&amp;oid=118261656&amp;loc=d3e32136-110900<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 4: 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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TreasuryStockValueAcquiredCostMethod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the cost of common and preferred stock that were repurchased during the period. Recorded using the cost method.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6405813&amp;loc=d3e23239-112655<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TreasuryStockValueAcquiredCostMethod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559100296">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Cash Flows - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Cash flows from operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="num">$ (4,530,925)<span></span>
</td>
<td class="num">$ (29,374,222)<span></span>
</td>
<td class="num">$ (34,482,492)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net loss to net cash used in operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
<td class="nump">651,083<span></span>
</td>
<td class="nump">792,221<span></span>
</td>
<td class="nump">1,958,680<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentForAmortization', window );">Accretion of premium or discount on marketable debt securities</a></td>
<td class="nump">7,762<span></span>
</td>
<td class="nump">21,838<span></span>
</td>
<td class="nump">15,948<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Stock-based compensation</a></td>
<td class="nump">821,122<span></span>
</td>
<td class="nump">2,057,400<span></span>
</td>
<td class="nump">4,791,054<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GainLossOnSaleOfInvestments', window );">Net loss (gain) on investment transactions</a></td>
<td class="nump">29,356<span></span>
</td>
<td class="nump">3,858,453<span></span>
</td>
<td class="num">(2,849,816)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxExpenseBenefit', window );">Income taxes</a></td>
<td class="nump">116,536<span></span>
</td>
<td class="nump">105,036<span></span>
</td>
<td class="nump">4,185<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_ForeignCurrencyTransactionLossesGains', window );">Foreign currency (gains) losses</a></td>
<td class="num">(289,471)<span></span>
</td>
<td class="num">(220,015)<span></span>
</td>
<td class="num">(1,096,487)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GainLossOnDispositionOfAssets', window );">Loss on sale of property and plant</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">508,833<span></span>
</td>
<td class="nump">51,159<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetImpairmentCharges', window );">Impairment of assets</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,526,669<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetImpairment', window );">Impairment of goodwill</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">331,344<span></span>
</td>
<td class="nump">1,417,470<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_IncreaseDecreaseintheAllowanceforDoubtfulAccounts', window );">Change in allowance for bad debt</a></td>
<td class="num">(763,159)<span></span>
</td>
<td class="nump">633,131<span></span>
</td>
<td class="num">(155,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryWriteDown', window );">Write-off of excess inventory</a></td>
<td class="nump">667,019<span></span>
</td>
<td class="nump">1,834,300<span></span>
</td>
<td class="nump">832,615<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ExtendedProductWarrantyAccrualPreexistingIncreaseDecrease', window );">Change in warranty reserves</a></td>
<td class="num">(1,172)<span></span>
</td>
<td class="num">(62,107)<span></span>
</td>
<td class="num">(79,633)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract', window );"><strong>Changes in assets and liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsReceivable', window );">Accounts receivable</a></td>
<td class="num">(2,954,703)<span></span>
</td>
<td class="num">(3,944,859)<span></span>
</td>
<td class="nump">853,163<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInContractWithCustomerAsset', window );">Contract assets and unbilled receivables</a></td>
<td class="num">(2,600,671)<span></span>
</td>
<td class="nump">2,168,581<span></span>
</td>
<td class="nump">865,474<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInInventories', window );">Inventory</a></td>
<td class="num">(1,332,139)<span></span>
</td>
<td class="num">(792,165)<span></span>
</td>
<td class="num">(1,656,196)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Prepaid expenses, other current assets and other assets</a></td>
<td class="num">(160,371)<span></span>
</td>
<td class="nump">821,340<span></span>
</td>
<td class="nump">113,015<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities', window );">Accounts payable and accrued expenses</a></td>
<td class="nump">5,227,011<span></span>
</td>
<td class="num">(163,084)<span></span>
</td>
<td class="num">(1,208,848)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInContractWithCustomerLiability', window );">Billings in excess of revenue earned</a></td>
<td class="nump">695,565<span></span>
</td>
<td class="nump">397,121<span></span>
</td>
<td class="num">(4,742)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash used in operating activities</a></td>
<td class="num">(4,417,157)<span></span>
</td>
<td class="num">(21,026,854)<span></span>
</td>
<td class="num">(28,103,782)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract', window );"><strong>Cash flows from investing activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleOfAvailableForSaleSecuritiesDebt', window );">Proceeds from sale of marketable debt securities</a></td>
<td class="nump">12,148,117<span></span>
</td>
<td class="nump">7,454,139<span></span>
</td>
<td class="nump">26,646,078<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt', window );">Purchase of marketable debt securities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(5,697,329)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireEquityMethodInvestments', window );">Equity investments purchase</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(2,500,000)<span></span>
</td>
<td class="num">(1,000,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsForProceedsFromOtherInvestingActivities', window );">Other assets</a></td>
<td class="nump">193,186<span></span>
</td>
<td class="num">(41,031)<span></span>
</td>
<td class="num">(8,373)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Capital expenditures</a></td>
<td class="num">(542,862)<span></span>
</td>
<td class="num">(170,186)<span></span>
</td>
<td class="num">(1,183,131)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash provided by investing activities</a></td>
<td class="nump">11,798,441<span></span>
</td>
<td class="nump">4,742,922<span></span>
</td>
<td class="nump">18,757,245<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>Cash flows from financing activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleOfTreasuryStock', window );">Sale of treasury stock, net of costs</a></td>
<td class="nump">3,829,462<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_SaleOfRegisteredStock', window );">Sale of registered stock, net of costs</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">8,038,529<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation', window );">Settlements of restricted stock for tax withholding obligations</a></td>
<td class="num">(139,926)<span></span>
</td>
<td class="num">(45,513)<span></span>
</td>
<td class="num">(208,015)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_DistributionToNoncontrollingInterestHolder', window );">Distribution to noncontrolling interest holder</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(699,105)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash provided by (used in) financing activities</a></td>
<td class="nump">3,689,536<span></span>
</td>
<td class="nump">7,993,016<span></span>
</td>
<td class="num">(907,120)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations', window );">Effect of exchange rate changes on cash</a></td>
<td class="nump">12,802<span></span>
</td>
<td class="num">(6,184)<span></span>
</td>
<td class="num">(268,223)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect', window );">Net increase (decrease) in cash and cash equivalents</a></td>
<td class="nump">11,083,622<span></span>
</td>
<td class="num">(8,297,100)<span></span>
</td>
<td class="num">(10,521,880)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations', window );">Cash and cash equivalents at beginning of year</a></td>
<td class="nump">6,029,247<span></span>
</td>
<td class="nump">14,326,347<span></span>
</td>
<td class="nump">24,848,227<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations', window );">Cash and cash equivalents at end of year</a></td>
<td class="nump">17,112,869<span></span>
</td>
<td class="nump">6,029,247<span></span>
</td>
<td class="nump">14,326,347<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowInformationAbstract', window );"><strong>Supplemental disclosure of cash flow information:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxesPaidNet', window );">Income taxes paid</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,374,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConstructionInProgressExpendituresIncurredButNotYetPaid', window );">Construction in progress included in accrued expenses</a></td>
<td class="nump">$ 257,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_DistributionToNoncontrollingInterestHolder">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Distribution to noncontrolling interest holder.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_DistributionToNoncontrollingInterestHolder</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_ForeignCurrencyTransactionLossesGains">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Foreign currency losses (gains).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_ForeignCurrencyTransactionLossesGains</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_IncreaseDecreaseintheAllowanceforDoubtfulAccounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>(Increase) decrease in the allowance for doubtful accounts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_IncreaseDecreaseintheAllowanceforDoubtfulAccounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_SaleOfRegisteredStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sale of registered stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_SaleOfRegisteredStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentForAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of recurring noncash expense charged against earnings in the period to allocate the cost of assets over their estimated remaining economic lives.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentForAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetImpairmentCharges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=109226348&amp;loc=d3e2420-110228<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetImpairmentCharges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including, but not limited to, disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=121583591&amp;loc=SL98516268-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3521-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3044-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=98513438&amp;loc=d3e33268-110906<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConstructionInProgressExpendituresIncurredButNotYetPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Future cash outflow to pay for construction in progress expenditures that have occurred.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=121583591&amp;loc=d3e4313-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=121583591&amp;loc=d3e4332-108586<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=121583591&amp;loc=d3e4304-108586<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConstructionInProgressExpendituresIncurredButNotYetPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=116825942&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=116825942&amp;loc=d3e330036-122817<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=116825942&amp;loc=d3e330036-122817<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32639-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) from effect of exchange rate changes on cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; held in foreign currencies; including, but not limited to, disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=98513438&amp;loc=d3e33268-110906<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ExtendedProductWarrantyAccrualPreexistingIncreaseDecrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in the extended product warranty accrual from changes in estimates attributable to preexisting product warranties. Excludes standard product warranties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 460<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (c)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=68068213&amp;loc=d3e12565-110249<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ExtendedProductWarrantyAccrualPreexistingIncreaseDecrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnDispositionOfAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of gain (loss) on sale or disposal of property, plant and equipment assets, excluding oil and gas property and timber property.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=109226348&amp;loc=d3e2443-110228<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=109226691&amp;loc=d3e2941-110230<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainLossOnDispositionOfAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnSaleOfInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net realized gain (loss) on investments sold during the period, not including gains (losses) on securities separately or otherwise categorized as trading, available-for-sale, or held-to-maturity, which, for cash flow reporting, is a component of proceeds from investing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainLossOnSaleOfInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetImpairment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total loss recognized during the period from the impairment of goodwill plus the loss recognized in the period resulting from the impairment of the carrying amount of intangible assets, other than goodwill.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetImpairment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxesPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121583591&amp;loc=d3e4297-108586<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxesPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInContractWithCustomerAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInContractWithCustomerAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInContractWithCustomerLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in obligation to transfer good or service to customer for which consideration has been received or is receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInContractWithCustomerLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOperatingCapitalAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in prepaid expenses, and assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryWriteDown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of loss from reductions in inventory due to subsequent measurement adjustments, including, but not limited to, physical deterioration, obsolescence, or changes in price levels.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 330<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=116847112&amp;loc=d3e4542-108314<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryWriteDown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3536-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3521-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForProceedsFromOtherInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash (inflow) outflow from investing activities classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e24072-122690<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3213-108585<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3179-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForProceedsFromOtherInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow to satisfy grantee's tax withholding obligation for award under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow to acquire investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3213-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3151-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=121553693&amp;loc=d3e26853-111562<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireEquityMethodInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the purchase of or advances to an equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireEquityMethodInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromSaleOfAvailableForSaleSecuritiesDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow from sale of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=121553693&amp;loc=d3e26853-111562<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3151-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 12<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3179-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromSaleOfAvailableForSaleSecuritiesDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromSaleOfTreasuryStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the issuance of an equity stock that has been previously reacquired by the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromSaleOfTreasuryStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI 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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809555460664">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SignificantAccountingPoliciesTextBlock', window );">Summary of Significant Accounting Policies</a></td>
<td class="text"><p id="xdx_806_eus-gaap--SignificantAccountingPoliciesTextBlock_zW2skCHiirTa" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>1.
<span id="xdx_82D_zY145wnOmCwf">Summary of Significant Accounting Policies</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States
of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and
disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and
expenses during the reporting period. Actual results could differ from those estimates. As used in these notes, the terms &#8220;we,&#8221;
&#8220;us,&#8221; &#8220;our,&#8221; &#8220;Kopin&#8221; and the &#8220;Company&#8221; mean Kopin Corporation and its subsidiaries,
unless the context indicates another meaning.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p id="xdx_845_ecustom--FiscalYearPolicyTextBlock_z26UU6JGuMQh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_868_zv8LW6weo1dl">Fiscal
Year</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company&#8217;s fiscal year ends on the last Saturday in December. The fiscal years ended December 26, 2020, December 28, 2019,
and December 29, 2018 includes 52 weeks and are referred to as fiscal years 2020, 2019 and 2018, respectively, herein. Because
our fiscal year ends on the last Saturday of December every seven years we have a fiscal year with 53 weeks.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p id="xdx_848_eus-gaap--ConsolidationPolicyTextBlock_zxGp0CuACmE9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86A_z7xVs86ZkA58">Principles
of Consolidation</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
consolidated financial statements include the accounts of the Kopin Corporation, its wholly owned subsidiaries and a majority
owned <span id="xdx_90E_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_pii_dp_uPure_c20201226__srt--OwnershipAxis__custom--EMDTMember_zItRymWzYJ1k" title="Subsidary percentage">80%</span> subsidiary, eMDT America Inc. (&#8220;eMDT&#8221;), located in California (collectively the Company). Net loss attributable
to noncontrolling interest in the Company&#8217;s Consolidated Statement of Operations represents the portion of the results of
operations of which is allocated to the shareholders of the equity interests not owned by the Company. All intercompany transactions
and balances have been eliminated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p id="xdx_84E_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zqNGWl0dEGy7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_865_ztMcuqBoKZz8">Revenue
Recognition</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company adopted ASU No. <i>2014-09, Revenue from Contracts with Customers (Topic 606)</i> effective December 31, 2017 and applied
the modified retrospective method. The Company recognized the cumulative effect of initially applying the new revenue standard
as an adjustment to the opening balance of accumulated deficit.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Substantially
all of our product revenues are either derived from the sales of components or subassemblies for use in defense applications or
industrial headset systems. We also have development contracts for the design, manufacture and or modification of products for
the U.S. government or prime contractors for the U.S. government and for customers that expects to sell into the industrial or
consumer markets. The Company&#8217;s contracts with the U.S. government are typically subject to the Federal Acquisition Regulations
(&#8220;FAR&#8221;) and are priced based on estimated or actual costs of producing goods. The FAR provides guidance on the types
of costs that are allowable in establishing prices for goods provided under U.S. government contracts. The pricing for non-U.S.
government contracts is based on the specific negotiations with each customer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
fixed-price contracts with the U.S. government or other customers may result in revenue recognized in excess of amounts currently
billed. We disclose the excess of revenues over amounts actually billed as Contract assets and unbilled receivables on the balance
sheet. Amounts billed and due from our customers are classified as Accounts receivable on the balance sheets. In some instances,
the U.S. government retains a small portion of the contract price until completion of the contract. The portion of the payments
retained until final contract settlement is not considered a significant financing component because the intent is to protect
the customer. For contracts with the U.S. government and some commercial customers, we typically receive interim payments either
as work progresses or by achieving certain milestones or based on a schedule in the contract. We recognize a liability for these
advance payments in excess of revenue recognized and present it as Contract liabilities and billings in excess of revenue earned
on the balance sheets. The advanced payment typically is not considered a significant financing component because it is used to
meet working capital demands that can be higher in the early stages of a contract and to protect us from the other party failing
to adequately complete some or all of its obligations under the contract. For industrial and consumer purchase orders, we typically
receive payments within 30 to 60 days of shipments of the product, although for some purchase orders, we may require an advanced
payment prior to shipment of the product.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"/>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">To
determine the proper revenue recognition method for contracts with the same customer, we evaluate whether two or more contracts
should be combined and accounted for as one single contract and whether the combined or single contract should be accounted for
as more than one performance obligation. For most of our development contracts and contracts with the U.S government, the customer
contracts with us to provide a significant service of integrating a set of components into a single unit. Hence, the entire contract
is accounted for as one performance obligation. Less frequently, however, we may promise to provide distinct goods or services
within a contract in which case we separate the contract into more than one performance obligation. If a contract is separated
into more than one performance obligation, we allocate the total transaction price to each performance obligation in an amount
based on the estimated relative standalone selling prices of the promised goods or services underlying each performance obligation.
In cases where we sell standard products, the observable standalone sales are used to determine the standalone selling price.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company recognizes revenue from a contract when it has approval and commitment from both parties, the rights of the parties are
identified, payment terms are identified, the contract has commercial substance and collectability of consideration is probable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">For
certain contracts with the U.S. government, the Company recognizes revenue over time as we perform because of continuous transfer
of control to the customer and the lack of an alternative use for the product. The continuous transfer of control to the customer
is supported by liability clauses in the contract that allow the U.S. government to unilaterally terminate the contract for convenience,
pay us for costs incurred plus a reasonable profit and take control of any work in process. For contracts with commercial customers,
while the contract may have a similar liability clause, our products historically have an alternative use and thus, revenue is
recognized at a point in time.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">In
situations where control transfers over time, revenue is recognized based on the extent of progress towards completion of the
performance obligation. We generally use the cost-to-cost approach to measure the extent of progress towards completion of the
performance obligation for our contracts because we believe it best depicts the transfer of assets to the customer. Under the
cost-to-cost measure approach, the extent of progress towards completion is measured based on the ratio of costs incurred to date
to the total estimated costs at completion of the performance obligation. Revenues are recorded proportionally as costs are incurred.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Accounting
for design, development and production contracts requires judgment relative to assessing risks, estimating contract revenues and
costs, and making assumptions for schedule and technical issues. Due to the size and nature of the work required to be performed
on many of our contracts, the estimation of total revenue and cost at completion is complicated and subject to many variables.
Contract costs include material, labor and subcontracting costs, as well as an allocation of indirect costs. We have to make assumptions
regarding the number of labor hours required to complete a task, the complexity of the work to be performed, the availability
and cost of materials, and performance by our subcontractors. For contract change orders, claims or similar items, we apply judgment
in estimating the amounts and assessing the potential for realization. These amounts are only included in contract value when
they can be reliably estimated and realization is considered probable. If our estimate of total contract costs or our determination
of whether the customer agrees that a milestone is achieved is incorrect, our revenue could be overstated or understated and the
profits or loss reported could be subject to adjustment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">For
our commercial customers, the Company&#8217;s revenue is recognized when obligations under the terms of a contract with our customer
is satisfied and the Company transfers control of the products or services, which is generally upon delivery to the customer.
Revenue is recorded as the amount of consideration we expect to receive in exchange for transferring goods or providing services.
Provisions for product returns and allowances are reductions in the transaction price and are recorded in the same period as the
related revenues. We analyze historical returns, current economic trends and changes in customer demand when evaluating the adequacy
of sales returns and other allowances. Certain product sales are made to distributors under agreements allowing for a limited
right of return on unsold products. Sales to distributors are primarily made for sales to the distributors&#8217; customers and
not for stocking of inventory. Sales, value add and other taxes we collect concurrent with revenue-producing activities are excluded
from revenue.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"/>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
rights and benefits to the Company&#8217;s intellectual property are conveyed to certain customers through technology license
agreements. These agreements may include other performance obligations including the sale of product to the customer. When the
license is distinct from other obligations in the agreement, the Company treats the license and other performance obligations
as separate performance obligations. Accordingly, the license is recognized at a point in time or over time based on the standalone
selling price. The sale of materials is recognized at a point in time, which occurs with the transfer of control of the Company&#8217;s
products or services. In certain instances, the Company is entitled to sales-based royalties under license agreements. These sales-based
royalties are recognized when they are earned. Revenues from sales-based royalties under license agreements are shown under Research
and development and other revenues on the Company&#8217;s Consolidated Statements of Operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span/></span></p>

<p id="xdx_89F_eus-gaap--ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_zVwKA5t1OLlg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">In
accordance with the new revenue standard requirements, the impact of adoption on the Company&#8217;s consolidated statement of
operations for the fiscal year 2018 was as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B1_zTBdRNQCqgnh" style="display: none">Schedule of Restated Consolidated Statement of Operations</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold">Statement of Operations</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--EffectOfChangeHigherLowerMember__srt--ProductOrServiceAxis__custom--NetProductRevenuesMember_zbNcPNoCm1L" style="width: 13%; font-weight: bold; text-align: right" title="Revenues">(515,786</td><td style="width: 1%; font-weight: bold; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Research and development and other revenues</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--ProductOrServiceAxis__custom--ResearchAndDevelopmentAndOtherRevenuesMember_zXa3uDOLiaYj" style="font-weight: bold; text-align: right" title="Revenues">5,253,890</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Cost of product revenues</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20171231__20181229_zqMZY01KoYXd" style="font-weight: bold; text-align: right" title="Cost of product revenues">15,831,441</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--BalancesWithoutAdoptionOfTopicSixZeroSixMember_zt1kbFzfI0Kk" style="font-weight: bold; text-align: right" title="Cost of product revenues">16,809,343</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--EffectOfChangeHigherLowerMember_z2ziMMsPQFqb" style="font-weight: bold; text-align: right" title="Cost of product revenues">(977,902</td><td style="font-weight: bold; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Net loss attributable to Kopin Corporation</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_98D_eus-gaap--NetIncomeLoss_pp0p0_c20171231__20181229_zPQvCrlGwWag" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Net loss attributable to Kopin Corporation">(34,533,542</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_989_eus-gaap--NetIncomeLoss_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--EffectOfChangeHigherLowerMember_zSllyceScBBe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Net loss attributable to Kopin Corporation">115,940</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8AE_zR9LFbKkZPrf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">See
Note 15. Segments and Disaggregation of Revenue for additional information regarding the disaggregation of the Company&#8217;s
revenue by major source.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 13.5pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p id="xdx_84A_ecustom--ContractAssetsPolicyTextBlock_zksp78IJYJDc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 13.5pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_866_z1LCmYMxcRFe">Contract
Assets</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">Contract
assets include unbilled amounts typically resulting from sales under contracts when the cost-to-cost method of revenue recognition
is utilized and revenue recognized from customer arrangements, including licensing, exceeds the amount billed to the customer,
and right to payment is not just subject to the passage of time. Amounts may not exceed their net realizable value. Contract assets
are generally classified as current. The Company classifies the noncurrent portion of contract assets under other assets in its
condensed consolidated balance sheets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_844_ecustom--ContractLiabilitiesPolicyTextBlock_z8zZZm3JM3Zi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 13.5pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_863_zgfK0VUtX0g6">Contract
Liabilities</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">Contract
liabilities consist of advance payments and billings in excess of revenue recognized for the contract.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_842_ecustom--PerformanceObligationsPolicyTextBlock_zMtZBru6AvC6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 13.5pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_868_zmaGzOzpSVG9">Performance
Obligations</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span>&#160;</span></p>

<p id="xdx_89F_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock_zSsAXmQdMn96" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company&#8217;s revenue recognition related to performance obligations that were satisfied at a point in time and over time were
as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BC_zs5Q3epcG3Fc" style="display: none">Schedule of Satisfaction of Performance Obligations</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left">Fiscal year ended</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2020</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2018</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 49%; text-align: left">Point in time</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98E_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20191229__20201226__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zpKg6I0O6I3g" style="width: 13%; font-weight: bold; text-align: right" title="Revenue percentage from products and services transferred customers">34</td><td style="width: 1%; font-weight: bold; text-align: left">%</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_983_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20181230__20191228__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zVutMX2acbw3" style="width: 13%; text-align: right" title="Revenue percentage from products and services transferred customers">64</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%">&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Over time</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98A_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20191229__20201226__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_z9ktEAVZZpU9" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Revenue percentage from products and services transferred customers">66</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
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</table>

<p id="xdx_8AC_zUQh0E2h1OAe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">The
value of remaining performance obligations represents the transaction price of orders for which work has not been performed and
excludes unexercised contract options and potential orders under ordering-type contracts (e.g., indefinite-delivery, indefinite-quantity
(&#8220;IDIQ&#8221;)). As of December 26, 2020, the aggregate amount of the transaction price allocated to remaining performance
obligations was $<span id="xdx_90C_eus-gaap--RevenueRemainingPerformanceObligation_iI_pn5n6_c20201226_zjUk9PKpJYnf" title="Remaining performance obligations">25.5</span> million, which the Company expects to recognize revenue over the next 12 months. The remaining performance
obligations represent amounts to be earned under government contracts, which are subject to cancellation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"/>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p id="xdx_848_eus-gaap--ResearchAndDevelopmentExpensePolicy_zjQcP9Rif05b" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86E_zf1CEmPn3sK">Research
and Development Costs</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Research
and development expenses are incurred in support of internal display product development programs or programs funded by agencies
or prime contractors of the U.S. government and commercial partners. Research and development costs include staffing, purchases
of materials and laboratory supplies, circuit design costs, fabrication and packaging of experimental display products, and overhead,
and are expensed immediately.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p id="xdx_847_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zSv6tnfHVbk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_864_zkv2fraXi3w6">Cash
and Cash Equivalents</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company considers all highly liquid, short-term debt instruments with original maturities of three months or less to be cash equivalents.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p id="xdx_848_eus-gaap--MarketableSecuritiesPolicy_zgKu755IaFi2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_861_z3Hl5rXavUW6">Marketable
Debt Securities</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Marketable
debt securities consist primarily of commercial paper, medium-term corporate notes, and U.S. government and agency backed securities.
The Company classifies these marketable debt securities as available-for-sale at fair value in &#8220;Marketable debt securities,
at fair value&#8221;. The Company records the amortization of premium and accretion of discounts on marketable debt securities
in the results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company uses the specific identification method as a basis for determining cost and calculating realized gains and losses with
respect to marketable debt securities. The gross gains and losses realized related to sales and maturities of marketable debt
securities were not material during the fiscal years ended 2020, 2019 and 2018.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p id="xdx_848_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zptCLsyWxdy4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_866_zk7MyzbiWW8k">Fair
Value of Financial Instruments</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Financial
instruments consist of marketable debt securities, accounts receivable and certain current liabilities. These assets (excluding
marketable securities which are recorded at fair value) and liabilities are carried at cost, which approximates fair value.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p id="xdx_844_eus-gaap--InventoryPolicyTextBlock_zrHsjaYleoI8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_861_z9vxhYm8CPX4">Inventory</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Inventories
are stated at standard cost adjusted to approximate the lower of cost (first-in, first-out method) or net realizable value. The
Company adjusts inventory carrying value for the estimated difference between the cost of inventory and the estimated net realizable
value based upon assumptions about future demand and market conditions. The Company fully reserves for inventories and non-cancellable
purchase orders for inventory deemed obsolete. The Company performs periodic reviews of inventory items to identify excess inventories
on hand by comparing on-hand balances to anticipated usage using recent historical activity as well as anticipated or forecasted
demand. If estimates of customer demand diminish further or market conditions become less favorable than those projected by the
Company, additional inventory adjustments may be required. Inventory write-downs are inherently difficult to assess and dependent
on market conditions. At the point of a loss recognition, a new, lower cost basis for that inventory is established, and subsequent
changes in facts and circumstances do not result in the restoration or increase in that newly established basis.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span/></span></p>

<p id="xdx_89E_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zOPY90210mpj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Inventory
consists of the following at December 26, 2020 and December 28, 2019:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B8_zrBem5kGE1o9" style="display: none">Schedule of Inventory</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_493_20201226_z6rziXWENFmi" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49E_20191228_z7beCa8CKqTk" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr id="xdx_40E_eus-gaap--InventoryRawMaterials_iI_pp0p0_maINz5PK_zJqULGYT3h8i" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: left">Raw materials</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">3,609,710</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,630,156</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_406_eus-gaap--InventoryWorkInProcess_iI_pp0p0_maINz5PK_zHMlEHlsO2R1" style="vertical-align: bottom; background-color: White">
    <td>Work-in-process</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">565,986</td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">711,475</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_408_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maINz5PK_zwFxiiDW3wzi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Finished goods</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">280,060</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">427,065</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_403_eus-gaap--InventoryNet_iTI_pp0p0_mtINz5PK_zWg0FGEKvuR4" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif">Total</span></td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,455,756</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,768,696</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8A4_zMNpYKpA2ft2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"/>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p id="xdx_842_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zzxbVPKqBIze" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86D_zMN0uE56ge67">Property,
Plant and Equipment</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Property,
plant and equipment are recorded at cost. Depreciation and amortization are provided using the straight-line method over the estimated
useful lives of the assets, generally <span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20191229__20201226__srt--RangeAxis__srt--MinimumMember_zBszzgqtcNei" title="Property, plant and equipment estimated lives">3</span> to <span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20191229__20201226__srt--RangeAxis__srt--MaximumMember_zToC8WE101Xf" title="Property, plant and equipment estimated lives">10</span> years. Leasehold improvements and leased equipment are amortized over the shorter
of the term of the lease or the useful life of the improvement or equipment. As discussed below, obligations for asset retirement
are accrued at the time property, plant and equipment is initially purchased or as such obligations are generated from use.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p id="xdx_84C_ecustom--RecognitionAndMeasurementOfFinancialAssetsAndLiabilitiesPolicyTextBlock_zyMBL08vcWv3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_864_zbY3bZKZXKw1">Recognition
and Measurement of Financial Assets and Liabilities</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
periodically make equity investments in private companies, accounted for as an equity investment, whose values are difficult to
determine. The Company uses the measurement alternative for equity investments without readily determinable fair values which
is often referred to as cost method investments. When assessing investments in private companies for impairment, we consider such
factors as, among other things, the share price from the investee&#8217;s latest financing round, the performance of the investee
in relation to its own operating targets and its business plan, the investee&#8217;s revenue and cost trends, the liquidity and
cash position, including its cash burn rate and market acceptance of the investee&#8217;s products and services. Because these
are private companies which we do not control we may not be able to obtain all of the information we would want in order to make
a complete assessment of the investment on a timely basis. Accordingly, our estimates may be revised if other information becomes
available at a later date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p id="xdx_845_eus-gaap--StandardProductWarrantyPolicy_z2Dao9jxeTLj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86C_zmlMydcVcx76">Product
Warranty</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company generally sells products with a limited warranty of product quality and a limited indemnification of customers against
intellectual property infringement claims related to the Company&#8217;s products. The Company accrues for known warranty and
indemnification issues if a loss is probable and can be reasonably estimated and accrues for estimated incurred but unidentified
issues based on historical activity. Accrued warranty costs and warranty claims are not material in the periods presented.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p id="xdx_849_eus-gaap--ExtendedProductWarrantyPolicy_ziIg68HD7rwf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86A_z7R5D5BZbRp7">Extended
Warranties</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company recognizes revenue from an extended warranty on the straight-line method over the life of the extended warranty, which
is typically 12 to 18 months beyond the standard 12 month warranty. The Company classifies the current portion of extended warranties
under contract liabilities and billings in excess of revenue earned and the noncurrent portion of extended warranties under contract
liabilities, noncurrent in its consolidated balance sheets. The Company currently has approximately less than $<span id="xdx_90A_eus-gaap--ContractWithCustomerLiability_iI_c20201226__srt--RangeAxis__srt--MaximumMember_zNXT7RbeHnW5" title="Contract liabilities">10,000</span> of contract
liabilities related to extended warranties at December 26, 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p id="xdx_848_eus-gaap--AssetRetirementObligationsPolicy_zRncYOi8JRH7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_861_zwd7edbhOdzb">Asset
Retirement Obligations</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_89E_eus-gaap--ScheduleOfAssetRetirementObligationsTableTextBlock_zPgfjUHbGbSe" style="font: normal 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company recorded asset retirement obligations (&#8220;ARO&#8221;) liabilities of $<span id="xdx_90F_ecustom--AssetRetirementObligations_iI_c20201226_zJzzOUgFpKb3" title="Asset retirement obligation"><span id="xdx_90F_ecustom--AssetRetirementObligations_iI_c20191228_zf1nirULdEuc" title="Asset retirement obligation">0.3</span></span> million at December 26, 2020 and December
28, 2019. This represents the legal obligations associated with retirement of the Company&#8217;s assets when the timing and/or
method of settling the obligation are conditional on a future event that may or may not be within the control of the Company.
Changes in ARO liabilities for fiscal years 2020 and 2019 are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BE_zX8Qp8RPWPVl" style="display: none">Schedule of Changes in Asset Retirement Obligations</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_498_20191229__20201226_zACHeC8Th0Ie" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2020</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_491_20181230__20191228_z167MZ7mC3S1" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr id="xdx_409_eus-gaap--AssetRetirementObligation_iS_pp0p0_zDfB4MeQ3g4e" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; width: 60%">Beginning balance</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">261,883</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">254,098</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_405_eus-gaap--AssetRetirementObligationPeriodIncreaseDecrease_zwgY4HAHLvt6" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Exchange rate change</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">9,457</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,785</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_408_eus-gaap--AssetRetirementObligation_iE_pp0p0_zkxKjjecwEP6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Ending balance</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">271,340</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">261,883</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8AB_zI743Kkwkr6b" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i/></span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p id="xdx_84D_eus-gaap--IncomeTaxPolicyTextBlock_z43QlA76vtk9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86B_zUdFIrleU1Lj">Income
Taxes</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
consolidated financial statements reflect provisions for federal, state, local and foreign income taxes. The Company recognizes
deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement
carrying amounts of existing assets and liabilities and their respective tax basis, as well as operating loss and tax credit carryforwards.
The Company measures deferred tax assets and liabilities using enacted tax rates expected to apply to taxable income in the years
in which those temporary differences and carryforwards are expected to be recovered or settled. The effect on deferred tax assets
and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company provides
valuation allowances if, based on the weight of available evidence, it is more likely than not that some or all of the deferred
tax assets will not be realized.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
2017 Act imposes a U.S. tax on global intangible low taxed income (&#8220;GILTI&#8221;) that is earned by certain foreign affiliates
owned by a U.S. shareholder. The Company has made a policy election to treat future taxes related to GILTI as a current period
expense in the reporting period in which the tax is incurred.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_84A_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zRYtAIhTQGUd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_863_zJM2SNDMpVja">Foreign
Currency</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Assets
and liabilities of non-U.S. operations where the functional currency is other than the U.S. dollar are translated from the functional
currency into U.S. dollars at year end exchange rates, and revenues and expenses are translated at average rates prevailing during
the year. Resulting translation adjustments are accumulated as part of accumulated other comprehensive income. Transaction gains
or losses are recognized in income or loss in the period in which they occur.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p id="xdx_84B_eus-gaap--EarningsPerSharePolicyTextBlock_zEjnGhmHspl1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_866_zJIXB9lUrXyc">Net
Loss Per Share</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Basic
net loss per share is computed using the weighted-average number of shares of common stock outstanding during the period less
any unvested restricted shares. Diluted net loss per share is calculated using weighted-average shares outstanding and contingently
issuable shares, less weighted-average shares reacquired during the period. The net outstanding shares are adjusted for the dilutive
effect of shares issuable upon the assumed conversion of the Company&#8217;s common stock equivalents, which consist of outstanding
stock options and unvested restricted stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_890_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zCn5PYKeuy3a" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
following were not included in weighted-average common shares outstanding-diluted because they are anti-dilutive:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BF_zDcbMt9KFdF4" style="display: none">Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49D_20191229__20201226_znrlBHDbYbkk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
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<tr id="xdx_40C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pii_zYxJ3hItufg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 49%; text-align: justify; padding-bottom: 1.5pt">Nonvested restricted common stock</td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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</table>

<p id="xdx_8AA_zUGH1eJjXA6b" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p id="xdx_845_eus-gaap--ConcentrationRiskCreditRisk_zLxicWozJ8vi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86C_zhqFMy8do0Sd">Concentration
of Credit Risk</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Financial
instruments that potentially subject the Company to concentration of credit risk other than marketable securities consist principally
of trade accounts receivable. Trade receivables are primarily derived from sales to manufacturers of consumer electronic devices
and wireless components or defense applications. The Company sells its products to customers worldwide and generally does not
require collateral. The Company maintains a reserve for potential credit losses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company primarily invests its excess cash in government backed and corporate debt securities that management believes to be of
high credit worthiness, which bear lower levels of relative credit risk. The Company relies on rating agencies to ascertain the
credit worthiness of its marketable securities and, where applicable, guarantees made by the Federal Deposit Insurance Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p id="xdx_847_ecustom--OtherthantemporaryImpairmentsPolicyTextBlock_zY4ZHdYN6Ubh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_862_zjTdgTpGTiS4">Other-than-Temporary
Impairments</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company conducts a review of its marketable debt securities on a quarterly basis for the presence of other-than-temporary impairment
(&#8220;OTTI&#8221;). The Company assesses whether OTTI is present when the fair value of a debt security is less than its amortized
cost basis at the balance sheet date. Under these circumstances OTTI is considered to have occurred (1) if the Company intends
to sell the security before recovery of its amortized cost basis; (2) if it is &#8220;more likely than not&#8221; the Company
will be required to sell the security before recovery of its amortized cost basis; or (3) the present value of expected cash flows
is not sufficient to recover the entire amortized cost basis.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"/>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company further estimates the amount of OTTI resulting from a decline in the creditworthiness of the issuer (credit-related OTTI)
and the amount of non credit-related OTTI. Non credit-related OTTI can be caused by such factors as market illiquidity. Credit-related
OTTI is recognized in earnings while non credit-related OTTI on securities not expected to be sold is recognized in other comprehensive
income (loss). The Company record a gain of approximately $<span id="xdx_90E_ecustom--GainInReversalOfOtherthantemporaryImpairment_pn5n6_c20191229__20201226_z1vkCIbkIXcg" title="Gain in reversal of other-than-temporary impairment">0.2</span> million in fiscal year 2020 from the reversal of an OTTI previously
recorded. The Company did not record any OTTI for the fiscal years 2020, 2019 and 2018.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p id="xdx_848_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zrZxyL22XxN2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_865_zPNYUWl00fae">Stock-Based
Compensation</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
fair value of nonvested restricted common stock awards is generally the quoted price of the Company&#8217;s equity shares on the
date of grant. The nonvested restricted common stock awards require the employee to fulfill certain obligations, including remaining
employed by the Company for periods ranging from <span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dtxL_c20191229__20201226__srt--RangeAxis__srt--MinimumMember_zwzHvjDT5gh5" title="Vesting period::XDX::P1Y"><span style="-sec-ix-hidden: xdx2ixbrl0924">one</span></span> to <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dtxL_c20191229__20201226__srt--RangeAxis__srt--MaximumMember_zu9Ry5pggHF5" title="Vesting period::XDX::P5Y"><span style="-sec-ix-hidden: xdx2ixbrl0926">five</span></span> years (the vesting period) and in certain cases also require meeting
either performance criteria or market condition. The performance criteria primarily consist of the achievement of established
milestones. For nonvested restricted common stock awards which solely require the recipient to remain employed with the Company,
the stock compensation expense is amortized over the anticipated service period. For nonvested restricted common stock awards
which require the achievement of performance criteria, the Company reviews the probability of achieving the performance goals
on a periodic basis. If the Company determines that it is probable that the performance criteria will be achieved, the amount
of compensation cost derived for the performance goal is amortized over the service period. If the performance criteria are not
met, no compensation cost is recognized, and any previously recognized compensation cost is reversed. The Company recognizes compensation
costs on a straight-line basis over the requisite service period for time vested awards.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
value of restricted stock grants that vest based on market conditions is computed on the date of grant using the Monte Carlo model.
The fair value of stock option awards is estimated on the date of grant using the Black-Scholes-Merton option-pricing model. There
were <span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pii_do_c20191229__20201226_z07Jd1q5bOUl" title="Stock options granted"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pii_do_c20181230__20191228_zFppFx6ZOoF2" title="Stock options granted"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pii_do_c20171231__20181229_zUPu9ueqfgR4" title="Stock options granted">no</span></span></span> stock options granted in fiscal years 2020, 2019 or 2018.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p id="xdx_847_eus-gaap--ComprehensiveIncomePolicyPolicyTextBlock_zk8V7bXVAwP5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_867_z8SCmXOKRWHj">Comprehensive
Loss</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Comprehensive
loss is the total of net (loss) income and all other non-owner changes in equity including such items as unrealized holding (losses)
gains on marketable equity and debt securities classified as available-for-sale and foreign currency translation adjustments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_899_eus-gaap--ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock_zw1xRLEUNVLh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
components of accumulated other comprehensive income are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B3_zC4RjPDFbEo1" style="display: none">Schedule of Accumulated Other Comprehensive Income</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Cumulative Translation Adjustment</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Unrealized holding (loss) gain on marketable securities</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Reclassifications of gain (loss) of marketable securities in net loss</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Accumulated Other Comprehensive Income</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 35%; text-align: justify">Balance as of December 30, 2017</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zuHiFgMaZwHk" style="width: 13%; text-align: right" title="Beginning balance">3,231,706</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_z5o0dN67boEa" style="width: 13%; text-align: right" title="Beginning balance">387,733</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_z7s5pI6OQofl" style="width: 13%; text-align: right" title="Beginning balance">(54,660</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229_zMjfTA2hZj9d" style="width: 13%; text-align: right" title="Beginning balance">3,564,779</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1.5pt">Changes during year</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zqHL1bpwL9Uf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, before reclassifications">(1,794,768</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, before reclassifications">(264,949</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent_pp0p0_c20171231__20181229__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zOhqWa4QwS68" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, reclassifications">49,525</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent_c20171231__20181229_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year">(2,010,192</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Balance as of December 29, 2018</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zVGuP1GswVIa" style="text-align: right" title="Beginning balance">1,436,938</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_zt3PMp6QtLae" style="text-align: right" title="Beginning balance">122,784</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zznm061xnKX" style="text-align: right" title="Beginning balance">(5,135</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229_zz3twM4g2Dr2" style="text-align: right" title="Beginning balance">1,554,587</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1.5pt">Changes during year</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20181230__20191228__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, before reclassifications">(206,580</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent_pp0p0_c20181230__20191228__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_znWsOeDOG5Ol" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, reclassifications">(37,356</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Balance as of December 28, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zdGXK24LB5t4" style="text-align: right" title="Beginning balance">1,230,358</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_zCGOConAkSNb" style="text-align: right" title="Beginning balance">569,317</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zSm86RrhfA8b" style="text-align: right" title="Beginning balance">(42,491</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226_zEJAGDSq6xLj" style="text-align: right" title="Beginning balance">1,757,184</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
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<p id="xdx_8A8_znqiOy7u26S3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p id="xdx_84F_eus-gaap--GoodwillAndIntangibleAssetsPolicyTextBlock_zb1dRff0Fxb1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86F_zr9Ug5bwiqA">Goodwill</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
account for goodwill in accordance with ASC Topic 350. Under ASC Topic 350, goodwill is considered to have an indefinite life,
and is carried at cost. Goodwill is not amortized, but is subject to an annual impairment test, as well as between annual tests
when events or circumstances indicate that the carrying value may not be recoverable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company&#8217;s policy is to perform impairment tests of goodwill at its reporting unit level when applicable. The goodwill valuations
that are utilized to test these assets for impairment depend on a number of significant estimates and assumptions, including macroeconomic
conditions, overall growth rates, competitive activities, cost containment, Company business plans and the discount rate applied
to cash flows. As of December 26, 2020 and December 28, 2019, the ending balance of goodwill was <span id="xdx_902_eus-gaap--Goodwill_iI_dxL_c20201226_z17NXozc8E5g" title="Goodwill::XDX::0"><span id="xdx_903_eus-gaap--Goodwill_iI_dxL_c20191228_zRaoHLVkq2Wa" title="Goodwill::XDX::0"><span style="-sec-ix-hidden: xdx2ixbrl0996"><span style="-sec-ix-hidden: xdx2ixbrl0998">zero</span></span></span></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_84F_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zzf6DjDuACCc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_868_z580L5pyIQHa">Impairment
of Long-Lived Assets</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company periodically reviews the carrying value of its long-lived assets to determine if facts and circumstances suggest that
they may be impaired or that the amortization or depreciation period may need to be changed. The carrying value of a long-lived
asset is considered impaired when the anticipated identifiable undiscounted cash flows from such asset are less than its carrying
value. For assets that are to be held and used, impairment is measured based upon the amount by which the carrying amount of the
asset exceeds its fair value.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_84F_eus-gaap--LesseeLeasesPolicyTextBlock_z59HkGodQjg5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_865_zuqRAlm6Uf5g">Leases</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Effective
December 30, 2018 (the first day of fiscal year 2019), the Company adopted the requirements of the new lease standard Accounting
Standards Update (&#8220;ASU&#8221;) <i>2016-02, Leases (Topic 842)</i> using the modified retrospective approach, applying the
new lease requirements at the beginning of fiscal year 2019. In addition, the Company elected the package of practical expedients
permitted under the transition guidance within the new standard, which, among other things, allows it to carry forward the historical
lease classification. The Company did not elect the practical expedient to use hindsight in determining the lease term and in
assessing impairment of right-of-use assets. The adoption of the standard resulted in the recognition of operating lease right-of-use
assets of $<span id="xdx_904_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pn5n6_c20181231_zNnEGnYu5s63" title="Operating Lease Right-of-use Assets">3.7</span> million and operating lease liabilities of $<span id="xdx_901_eus-gaap--OperatingLeaseLiability_iI_pn5n6_c20181231_zVxTgQXfJMub" title="Operating Lease Liabilities">3.8</span> million, of which $<span id="xdx_90F_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pn5n6_c20181231_zw4QOGULGdL4" title="Lease liability current">1.0</span> million was classified as current at the
beginning of fiscal year 2019. The standard had no material impact on the Company&#8217;s results of operations or cash flows
and there was no cumulative impact on accumulated deficit as of December 30, 2018. In addition, new disclosures are provided to
enable readers to assess the amount, timing and uncertainty of cash flows arising from leases.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company determines if an arrangement is a lease or contains an embedded lease at inception. For lease arrangements with both lease
and non-lease components (e.g., common-area maintenance costs), the Company accounts for the non-lease components separately.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">All
of the Company&#8217;s leases are operating leases. Operating lease right-of-use assets and operating lease liabilities are recognized
based on the present value of future lease payments over the lease term at the commencement date. The operating lease right-of-use
assets also includes any initial direct costs and any lease payments made at or before the commencement date and is reduced for
any unrestricted incentives received at or before the commencement date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">For
the majority of the Company&#8217;s leases, the discount rate used to determine the present value of the lease payments is the
Company&#8217;s incremental borrowing rate at the lease commencement date, as the implicit rate is not readily determinable. The
discount rate represents a risk-adjusted rate on a secured basis and is the rate at which the Company would borrow funds to satisfy
the scheduled lease liability payment streams commensurate with the lease term. For new or renewed leases starting in 2019, the
discount rate is determined using available data at lease commencement and based on the lease term including any reasonably certain
renewal periods.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">Some
of the Company&#8217;s leases include options to extend or terminate the lease. The Company includes these options in the recognition
of the Company&#8217;s ROU assets and lease liabilities when it is reasonably certain that the Company will exercise the option.
In most cases, the Company has concluded that renewal and early termination options are not reasonably certain of being exercised
by the Company (and thus not included in our ROU asset and lease liability) unless there is an economic, financial or business
reason to do so. None of our leases include variable lease-related payments, such as escalation clauses based on the consumer
price index (&#8220;CPI&#8221;) rates or residual guarantees.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

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Issued Accounting Pronouncements</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">In
June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial
Instruments. The amendments in ASU 2016-13 will provide more decision-useful information about the expected credit losses on financial
instruments and other commitments to extend credit held by a reporting entity at each reporting date. The ASU is effective for
annual reporting periods beginning after December 15, 2019, including interim periods within that year. Following the release
of ASU 2019-10 in November 2019, the new effective date, as long as the Company remains a smaller reporting company, would be
annual reporting periods beginning after December 15, 2022. The Company is currently evaluating the impact, if any, the adoption
of ASU 2016-13 may have on its consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">In
December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. The amendments
in ASU 2019-12 provide for simplified accounting to several income tax situations and removal of certain accounting exceptions.
The ASU is effective for annual reporting periods beginning after December 15, 2020, including interim periods within those periods.
The Company does not expect the impact of the adoption of ASU 2019-12 to be material to its consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559559816">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, Plant and Equipment<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
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<td class="text"><p id="xdx_80A_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zkIWB9Z2Azv2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>2.
<span id="xdx_821_zOrtdEJR7Wi2">Property, Plant and Equipment</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p id="xdx_89A_eus-gaap--PropertyPlantAndEquipmentTextBlock_zyhzV0HR21pd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Property,
plant and equipment consisted of the following at December 26, 2020 and December 28, 2019:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BD_zgd7WyEzmVUf" style="display: none">Schedule of Property Plant and Equipment</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td>&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="padding-bottom: 2.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentNet_c20191228_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant and equipment, net">1,473,341</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Depreciation
expense for the fiscal years 2020, 2019 and 2018 was approximately $<span id="xdx_907_eus-gaap--Depreciation_pn5n6_c20191229__20201226_zkz7BVDTci6e" title="Depreciation expense">0.7</span> million, $<span id="xdx_90B_eus-gaap--Depreciation_pn5n6_c20181230__20191228_zBkvVsS9zy14" title="Depreciation expense">0.8</span> million and $<span id="xdx_901_eus-gaap--Depreciation_pn5n6_c20171231__20181229_zCKKYOxw8ut8" title="Depreciation expense">1.0</span> million, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">During
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559660520">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Leases<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeasesAbstract', window );"><strong>Leases [Abstract]</strong></a></td>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeasesOfLesseeDisclosureTextBlock', window );">Leases</a></td>
<td class="text"><p id="xdx_801_eus-gaap--LeasesOfLesseeDisclosureTextBlock_z1YQRinsuluf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>3.
<span id="xdx_820_ziTmtap0lQ0a">Leases</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company enters into operating leases primarily for manufacturing, engineering, research, administration and sales facilities,
and information technology (&#8220;IT&#8221;) equipment. At December 26, 2020 and December 28, 2019, the Company did not have
any finance leases. Almost all of our future lease commitments, and related lease liability, relate to the Company&#8217;s facility
leases. Some of the Company&#8217;s leases include options to extend or terminate the lease.</span></p>

<p id="xdx_896_eus-gaap--LeaseCostTableTextBlock_zj25Xbu6ZZ2j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8B6_zSb1dkxrHHrd" style="display: none">Schedule of Lease Expense</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_497_20191229__20201226_zBanbvwayrGj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr id="xdx_403_eus-gaap--OperatingLeaseCost_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 80%; text-align: left; padding-bottom: 1.5pt">Operating lease cost</td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; font-weight: bold; text-align: right">1,155,967</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
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<p id="xdx_8AB_zbDKCZQYlnU3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_89C_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_z3dRBDBsBKe1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">At
December 26, 2020, the Company&#8217;s future lease payments under non-cancellable leases were as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span><span id="xdx_8BF_zPGpLweVtw72" style="display: none">Schedule of Future Lease Payment Under Non-cancellable Lease</span></span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">&#160;</td><td style="font-weight: bold">&#160;</td>
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<tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maLOLLPzloV_zMys8TmcCQL9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 80%; text-align: justify">2021</td><td style="width: 2%; font-weight: bold">&#160;</td>
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<tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPzloV_znZcskpJi1m2" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">2022</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">657,084</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPzloV_z8kQxEtU3uRl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">2023</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">201,333</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
<tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pp0p0_mtLOLLPzloV_zrgFZfVVSqT9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total future lease payments</td><td style="font-weight: bold">&#160;</td>
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<tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zKoYyFdvLvU9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Less imputed interest</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(115,546</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_405_ecustom--OperatingLeaseLiability1_iTI_pp0p0_zmc3Bxixso4g" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,808,750</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
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<p id="xdx_8A5_zTZq42k3HgB8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_89B_ecustom--ScheduleOfSupplementalInformationRelatedToLeasesTableTextBlock_z3EZrpyKFf96" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Supplemental
cash flow information related to leases was as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B6_zwKkDLkPoOXd" style="display: none">Schedule of Supplemental Information Related To Leases</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 80%; text-align: left; padding-bottom: 1.5pt">Cash paid for amounts included in the measurement of operating lease liabilities</td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98D_eus-gaap--OperatingLeasePayments_c20191229__20201226_pp0p0" style="border-bottom: Black 1.5pt solid; width: 16%; font-weight: bold; text-align: right" title="Cash paid for amounts included in the measurement of operating lease liabilities">1,196,386</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Other
information related to leases was as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 80%">Weighted Average Discount Rate&#8212;Operating Leases</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pii_dp_uPure_c20201226_zQ0mXSizb1Qa" style="width: 16%; font-weight: bold; text-align: right" title="Weighted Average Discount Rate - Operating Leases">6.15</td><td style="width: 1%; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Weighted Average Remaining Lease Term&#8212;Operating Leases (in years)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span id="xdx_907_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20201226_zyuS3WSW2WGk" title="Weighted Average Remaining Lease Term-Operating Leases (in years)">2.22</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p id="xdx_8A0_zjPA1QgZSAFl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Supplemental
Information for Comparative Periods</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Prior
to December 30, 2018, the Company accounted for its leases in accordance with Topic 840, <i>Leases</i>. The Company leases various
facilities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Amounts
incurred under operating leases are recorded as rent expense on a straight-line basis. Total rent expense in the fiscal year ended
2018 was approximately $<span id="xdx_90F_eus-gaap--LeaseAndRentalExpense_pn5n6_c20181230__20190928_zG8tpgJPiy03" title="Rent expense">1.4</span> million.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for lessee entity's leasing arrangements including, but not limited to, all of the following: (a.) The basis on which contingent rental payments are determined, (b.) The existence and terms of renewal or purchase options and escalation clauses, (c.) Restrictions imposed by lease agreements, such as those concerning dividends, additional debt, and further leasing.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -URI http://asc.fasb.org/topic&amp;trid=2208923<br></p></div>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559084312">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Contract Assets and Liabilities<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
<tr class="re">
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<td class="text">&#160;<span></span>
</td>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_ContractAssetsLiabilitiesNetTextBlock', window );">Contract Assets and Liabilities</a></td>
<td class="text"><p id="xdx_806_ecustom--ContractAssetsLiabilitiesNetTextBlock_zLFXk5IoGBEk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>4.
<span id="xdx_826_ztRu8hfsPsZf">Contract Assets and Liabilities</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p id="xdx_896_eus-gaap--ContractWithCustomerAssetAndLiabilityTableTextBlock_zasFhsQcpji7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Net
contract assets (liabilities) consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BF_zgMUosTf8HZk" style="display: none">Schedule of Contract With Customer, Asset And Liability</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; vertical-align: bottom">December 26, 2020</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td>
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; vertical-align: bottom">$ Change</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">% Change</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 39%; text-align: left">Contract assets and unbilled receivables</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98F_ecustom--CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear_c20201226_pp0p0" style="width: 12%; font-weight: bold; text-align: right" title="Contract assets and unbilled receivables">3,521,753</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear_c20191228_pp0p0" style="width: 12%; text-align: right" title="Contract assets and unbilled receivables">921,082</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--ChangeCostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear_c20201226_pp0p0" style="width: 12%; text-align: right" title="Change in contract assets and unbilled receivables">2,600,671</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98B_ecustom--PercentageOfChangeInContractAssetscurrent_iI_pii_dp_c20201226_z6V1meRTeHzg" style="width: 12%; text-align: right" title="Percentage of change in contract assets-current">282</td><td style="width: 1%; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Contract liabilities and billings in excess of revenue earned</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98F_ecustom--ContractLiabilitiesAndBillingsInExcessOfRevenueEarned_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="Contract liabilities and billings in excess of revenue earned">(1,493,847</td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--ContractLiabilitiesAndBillingsInExcessOfRevenueEarned_c20191228_pp0p0" style="text-align: right" title="Contract liabilities and billings in excess of revenue earned">(796,794</td><td style="text-align: left">)</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Contract liabilities, noncurrent</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iNI_pp0p0_di_c20201226_z6NVeEum3go2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Contract liabilities-noncurrent">(5,069</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iNI_pp0p0_di_c20191228_z5fJZFNSrTmf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Contract liabilities-noncurrent">(6,557</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_ecustom--ChangeInContractLiabilitiesnoncurrent_c20201226_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in contract liabilities-noncurrent">1,488</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Net contract assets</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_985_ecustom--NetContractAssetsLiabilities_c20201226_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net contract assets">2,022,837</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_ecustom--NetContractAssetsLiabilities_c20191228_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net contract assets">117,731</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_ecustom--ChangeInNetContractAssetsLiabilities_c20201226_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Change in Net contract assets">1,905,106</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td id="xdx_988_ecustom--PercentageOfChangeInNetContractAssetsLiabilities_iI_pii_dp_c20201226_zOhEoeAcpJ56" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of change in Net contract assets">1618</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"/></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p id="xdx_8A4_zEpXRXZHcmc8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">The
$<span id="xdx_905_ecustom--IncreaseInContractAssetsAndLiabilities_pn5n6_c20191229__20201226_zIdi3qHtn1Tg" title="Increase in contract assets">1.9</span> million increase in the Company&#8217;s net contract assets from December 28, 2019 to December 26, 2020 was primarily due
to change in its fixed-price contracts with the U.S. government that resulted in revenue recognized in excess of amounts billed
and product revenue recognized over time for defense programs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">The
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2020 and December 28, 2019, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company did not recognize impairment losses on our contract assets during the years ended December 26, 2020 and December 28, 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809560368648">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Business Combinations<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationsAbstract', window );"><strong>Business Combinations [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationDisclosureTextBlock', window );">Business Combinations</a></td>
<td class="text"><p id="xdx_805_eus-gaap--BusinessCombinationDisclosureTextBlock_zQfqOXti5Zy9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>5.
<span id="xdx_828_zQ4n9C116RY5">Business Combinations</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 23.75pt"><span style="font: 10pt Times New Roman, Times, Serif">In
March 2017, we purchased <span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pii_dp_c20170331_zbx92Wt1m0U1">100%
</span></span><span style="font: 10pt Times New Roman, Times, Serif">of the outstanding stock of NVIS, a producer
of virtual reality systems for 3D applications. As part of the purchase, we paid $<span id="xdx_90C_eus-gaap--BusinessCombinationConsiderationTransferred1_pn5n6_c20200327__20200328_z5VRpLC78ypl">1.8
</span></span><span style="font: 10pt Times New Roman, Times, Serif">million in contingent consideration
through March 28, 2020. There are no remaining contingent payment obligations related to the NVIS purchase as of December 26,
2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 23.75pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b/></span></p>

<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -URI http://asc.fasb.org/topic&amp;trid=2303972<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809556055480">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Goodwill and Intangibles<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract', window );"><strong>Goodwill and Intangible Assets Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock', window );">Goodwill and Intangibles</a></td>
<td class="text"><p id="xdx_807_eus-gaap--GoodwillAndIntangibleAssetsDisclosureTextBlock_zCG0Aoq5AH5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>6.
<span id="xdx_825_zvZia8ZcVia4">Goodwill and Intangibles</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p id="xdx_896_eus-gaap--ScheduleOfGoodwillTextBlock_zWDj8kS5Sb4b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">A
rollforward of the Company&#8217;s goodwill is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B1_zUe9kDlZGh7c" style="display: none">Schedule of Goodwill</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_493_20181230__20191228_zDBJ5Kc7UC21" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
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    <td style="width: 80%">Balance, December 29, 2018</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">331,344</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_40C_eus-gaap--GoodwillImpairmentLoss_iN_di_zGqr9z4x3tCh" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Impairment of goodwill</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(331,344</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr id="xdx_40E_eus-gaap--Goodwill_iE_pp0p0_d0_z29TeOAV1fB7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Balance, December 28, 2019</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">&#8212;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p id="xdx_8A9_zy3MtAfSOeUh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">In
2019, the Company performed a qualitative impairment analysis of goodwill for e-MDT operating unit and determined that the discounted
cash flows were not in excess of the carrying value. As a result of the analysis, the Company recorded impairment of goodwill
of $<span id="xdx_90C_eus-gaap--GoodwillImpairmentLoss_pn5n6_c20181230__20191228_zQ54fa9JubO1" title="Impairment of goodwill">0.3</span> million for the year ended December 28, 2019. At December 29, 2018, the Company performed an impairment analysis of goodwill
based on a comparison of the discounted cash flows to the recorded carrying value of the reporting units, and determined that
the discounted cash flows were not in excess of the carrying value of the NVIS reporting unit. At December 29, 2018, the Company
decided to discontinue operations at its wholly-owned subsidiary, Kopin Software Ltd. and expects no future cash flows to support
the carrying amount of goodwill. As a result, the Company recorded an impairment of goodwill for NVIS and Kopin Software Ltd.
of $<span id="xdx_90C_eus-gaap--GoodwillImpairmentLoss_pn5n6_c20181230__20191228__us-gaap--ReportingUnitAxis__custom--NVISAndKopinSoftwareLtdMember_z2tmBlDseV58" title="Impairment of goodwill">1.4</span> million for the year ended December 29, 2018. The input methods for goodwill are analyzed for impairment on a nonrecurring
basis using fair value measurements with unobservable inputs, which is Level 3 in the fair value hierarchy.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company recognized $<span id="xdx_902_eus-gaap--AmortizationOfIntangibleAssets_pn5n6_c20171231__20181229_z2uQDFubGYb5" title="Amortization of intangible assets">0.9</span> million in amortization expense for the fiscal years ended 2018 related to intangible assets. The Company
did not recognize any amortization expense in 2020 or 2019. At December 26, 2020, the Company has a carrying value of $<span id="xdx_901_eus-gaap--IntangibleAssetsGrossExcludingGoodwill_iI_pn5n6_c20201226_zpQITeVkShXb" title="Carrying value of intangible assets">2.5</span> million
and accumulated amortization of $<span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pn5n6_c20201226_z31A1JMOXItk" title="Accumulated amortization">2.5</span> million related to intangibles. The intangibles have no remaining useful life.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for goodwill and intangible assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -URI http://asc.fasb.org/topic&amp;trid=2144416<br></p></div>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809560369448">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Instruments<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsAllOtherInvestmentsAbstract', window );"><strong>Investments, All Other Investments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsDisclosureTextBlock', window );">Financial Instruments</a></td>
<td class="text"><p id="xdx_807_eus-gaap--FinancialInstrumentsDisclosureTextBlock_z3SvobMKjIW5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>7.
<span id="xdx_827_zh7wbUICuVRk">Financial Instruments</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Fair
Value Measurements</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Financial
instruments are categorized as Level 1, Level 2 or Level 3 based upon the method by which their fair value is computed. An investment
is categorized as Level 1 when its fair value is based on unadjusted quoted prices in active markets for identical assets that
the Company has the ability to access at the measurement date. An investment is categorized as Level 2 if its fair market value
is based on quoted market prices for similar assets in active markets, quoted prices for identical or similar assets in markets
that are not active, based on observable inputs such as interest rates, yield curves, or derived from or corroborated by observable
market data by correlation or other means. An investment is categorized as Level 3 if its fair value is based on assumptions developed
by the Company about what a market participant would use in pricing the assets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_890_eus-gaap--FairValueByBalanceSheetGroupingTextBlock_zhR2w6czrlD4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
following table details the fair value measurements of the Company&#8217;s financial assets:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BC_zpJ9EGnWSu2g" style="display: none">Schedule of Fair Value Measurements of Financial Assets</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; vertical-align: bottom">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Fair Value Measurement at December&#160;26,&#160;2020&#160;Using:</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center; vertical-align: bottom">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold; vertical-align: bottom">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Level 1</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td>
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold; vertical-align: bottom">Level 3</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; font-weight: bold; text-align: left">Cash and cash equivalents</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98F_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value">17,112,869</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_982_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value">17,112,869</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"><span style="-sec-ix-hidden: xdx2ixbrl1164">&#8212;</span></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_980_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"><span style="-sec-ix-hidden: xdx2ixbrl1166">&#8212;</span></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">U.S. government and agency backed securities</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20201226__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zcPO1moBbyp3" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value">1,023,120</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zoAgLgtRaeS4" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"><span style="-sec-ix-hidden: xdx2ixbrl1170">&#8212;</span></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zA2TmjQmW5Eg" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value">1,023,120</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zbumdSYWMk1f" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"><span style="-sec-ix-hidden: xdx2ixbrl1174">&#8212;</span></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Corporate debt</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value">2,612,561</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"><span style="-sec-ix-hidden: xdx2ixbrl1178">&#8212;</span></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value">2,612,561</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value"><span style="-sec-ix-hidden: xdx2ixbrl1182">&#8212;</span></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Equity Investments</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value">4,523,525</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value">293,891</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value">4,229,634</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98B_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value">25,272,075</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98F_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value">17,406,760</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98E_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value">3,635,681</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98D_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value">4,229,634</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
</table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/>




<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; vertical-align: bottom">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">Fair Value Measurement
    at December&#160;28,&#160;2019&#160;Using:</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center; vertical-align: bottom">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; vertical-align: bottom">Total</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">Level 1</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">Level 2</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">Level 3</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: left">Cash and cash equivalents</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; text-align: right" title="Financial instruments, owned, at fair value">6,029,247</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; text-align: right" title="Financial instruments, owned, at fair value">6,029,247</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; text-align: right" title="Financial instruments, owned, at fair value"><span style="-sec-ix-hidden: xdx2ixbrl1204">&#8212;</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; text-align: right" title="Financial instruments, owned, at fair value"><span style="-sec-ix-hidden: xdx2ixbrl1206">&#8212;</span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">U.S. government and agency backed securities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20191228__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zTKnQ5xCwMub" style="text-align: right" title="Financial instruments, owned, at fair value">8,296,870</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Corporate debt</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Equity Investments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financial instruments, owned, at fair value">4,537,159</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financial instruments, owned, at fair value">386,711</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financial instruments, owned, at fair value">4,150,448</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial instruments, owned, at fair value">26,319,403</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial instruments, owned, at fair value">6,415,958</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial instruments, owned, at fair value">15,752,997</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial instruments, owned, at fair value">4,150,448</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p id="xdx_8AF_zJLytAcoXChd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities approximate fair
value because of their short-term nature. If accrued liabilities were carried at fair value, these would be classified as Level
2 in the fair value hierarchy.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_89F_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_ztXr76we4CW7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Changes
in Level 3 investments are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BF_zwipywuIZkWi" style="display: none">Schedule of Fair Value, Liabilities Measured On Recurring Basis</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 28, 2019</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Net unrealized gains</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Impairment Charge</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Transfers in and or out of Level 3</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 26, 2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 32%; text-align: left">Equity Investments</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--FinancialInstrumentsOwnedAndNotPledgedAtFairValue_iS_pp0p0_c20191228__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_zVTKKr8a9sL6" style="width: 11%; text-align: right" title="Financial instrument fair value, beginnning">4,150,448</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_984_eus-gaap--FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_c20191229__20201226__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="width: 10%; font-weight: bold; text-align: right" title="Net unrealized losses">259,186</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_984_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlements_c20191229__20201226__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="width: 10%; font-weight: bold; text-align: right" title="Impairment Charge">(180,000</td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_988_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersNet_c20191229__20201226__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="width: 10%; font-weight: bold; text-align: right" title="Transfers in and or out of Level 3"><span style="-sec-ix-hidden: xdx2ixbrl1248">&#8212;</span></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_980_eus-gaap--FinancialInstrumentsOwnedAndNotPledgedAtFairValue_iE_pp0p0_c20201226__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_zqYzLGZAs0Ra" style="width: 11%; font-weight: bold; text-align: right" title="Financial instrument fair value, ending">4,229,634</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td></tr>
</table><p id="xdx_8A4_zF7qR27VNC02" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Equity
Investments</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Equity
investments rarely traded or not quoted will generally have less (or no) pricing observability and a higher degree of judgment
utilized in measuring fair value. Initial measurement of equity investments occurs when an observable price for the equity investment
is available. The Company adopted the measurement alternative for equity investments without readily determinable fair values
(often referred to as cost method investments) on a prospective basis. As a result, these investments will be revalued upon occurrence
of an observable price change for similar investments and for impairments. The Company has limited, if any, control over their
governance, financial reporting and operations. The Company relies on the financial reporting provided by these investments in
order to evaluate them for possible impairment. As a result, we face certain operating, financial and other risks relating to
these investments, including risks related to the financial strength of the investments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company acquired an equity interest in a company in the first quarter of 2018. The Company made $<span id="xdx_907_eus-gaap--PaymentsToAcquireEquityMethodInvestments_pn5n6_c20180101__20180331_zh0dctzXoIye" title="Payments to acquire equity method investments">1.9</span> million in payments to acquire
this interest as of December 26, 2020. The Company also contributed certain intellectual property. For the years ended December
26, 2020 and December 28, 2019, the Company recorded approximately $<span id="xdx_902_ecustom--UnrealizedGainLossOnSecurities1_pn5n6_c20191229__20201226_ztbcSuTgoPJg" title="Unrealized gain (loss) on securities">0.3</span> million and $<span id="xdx_90B_ecustom--UnrealizedGainLossOnSecurities1_pn5n6_c20181230__20191228_znva1GXe3Qvc" title="Unrealized gain (loss) on securities">0.1</span> million of unrealized gain and loss,
respectively, on this equity investment respectively due to a fluctuation in the foreign exchange rate. As of December 26, 2020,
the Company owned an approximate <span id="xdx_909_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pii_dp_c20201226_zDdlADgBJv0d" title="Ownership percentage interest">11%</span> interest in this investment and the fair value of this equity investment was $<span id="xdx_90B_eus-gaap--EquityMethodInvestmentsFairValueDisclosure_iI_pn5n6_c20201226_z6o1ZdZl0BWe" title="Equity method investments, fair value disclosure">3.8</span> million
at December 26, 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">In
2017 the Company had a warrant to acquire up to <span id="xdx_90A_ecustom--OwnershipPercentageinEquityInvestmentWarrant_iI_pii_dp_c20171230__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--RangeAxis__srt--MaximumMember_zgOiyiMFT7F9">15%
</span></span><span style="font: 10pt Times New Roman, Times, Serif">of the next round of equity offered by
a customer as part of the licensing of technology to the customer. The Company used the pricing and terms of the qualified financing
round by the customer in determining the value of its Series A warrant and recorded a gain of $<span id="xdx_905_eus-gaap--FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_pn5n6_c20170101__20171230__us-gaap--StatementClassOfStockAxis__custom--SeriesAWarrantMember_zOORmZxqf5E1">2.0
</span></span><span style="font: 10pt Times New Roman, Times, Serif">million. The Company acquired an equity
interest in the customer by exercising the Series A warrant into Series A shares in the second quarter of 2018 and recorded a
loss of less than $<span id="xdx_906_ecustom--LossOnWarrant_pn5n6_c20180401__20180630__us-gaap--StatementClassOfStockAxis__custom--SeriesAWarrantMember_zSPmv4lwWXKc">0.1
</span></span><span style="font: 10pt Times New Roman, Times, Serif">million. In addition, the Company acquired
shares of the customer&#8217;s Series B shares valued at $<span id="xdx_90C_eus-gaap--EquitySecuritiesFvNi_iI_pn5n6_c20190531__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBMember_zD8s9JHxZeIl">2.5
</span></span><span style="font: 10pt Times New Roman, Times, Serif">million based on the fair value of the
Series B at the closing in May 2019. During the second quarter of 2019, the Company recognized a $<span id="xdx_902_ecustom--UnrealizedGainLossOnSecurities1_pn5n6_c20190331__20190629_zXEg8UBxjJxc">0.8
</span></span><span style="font: 10pt Times New Roman, Times, Serif">million gain based on an observable price
change for the Series A shares by using the customer&#8217;s Series B capital structure, pricing of the shares being offered and
the liquidation preference of Series B. In the fourth quarter of 2019, the Company reviewed the financial condition and other
factors of the customer and, as a result, the Company recorded an impairment charge of $<span id="xdx_906_ecustom--ImpairmentOfEquitySecurity_pn5n6_c20190929__20191228_zvdafC2lqeTe">5.2
</span></span><span style="font: 10pt Times New Roman, Times, Serif">million to reduce its investment in the
customer to zero as of December 28, 2019. As of December 26, 2020, the Company owned an approximate 3% interest in this investment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">On
September 30, 2019 the Company entered into an Asset Purchase Agreement (the &#8220;Solos Purchase Agreement&#8221;) pursuant
to which the Company sold and licensed certain assets of our Solos<sup>TM</sup> (&#8220;Solos&#8221;) product line and Whisper<sup>TM
</sup>Audio (&#8220;Whisper&#8221;) technology. As consideration for the transaction the Company received a 20.0% equity stake
in Solos Incorporation (&#8220;Solos Inc.&#8221;). The Company&#8217;s <span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pii_dp_c20190930__dei--LegalEntityAxis__custom--SolosIncMember_z2O0XHNTQ44k" title="Ownership percentage interest">20.0%</span> equity stake will be maintained until Solos Inc.
has raised a total of $<span id="xdx_907_eus-gaap--PaymentsOfFinancingCosts_pn5n6_c20190927__20190930__dei--LegalEntityAxis__custom--SolosIncMember_ziUhaCZWs569" title="Payments of equity financing cost">7.5</span> million in equity financing. The Company will also receive a royalty in the single digits on the net
sales amount of Solos products for a three-year period, after commencement of commercial production. The Company has performed
the analysis and identified Solos Technology as a variable interest entity that should not be consolidated by Kopin, as Kopin
is not the primary beneficiary of the entity. Kopin is not obligated to provide any additional funding support to Solos Inc.,
and its potential loss exposure is the value of the investment recorded on its books. Based on the price paid for equity by the
other <span id="xdx_90C_ecustom--OwnershipPercentagebyOtherOwners_pii_dp_c20191229__20201226__dei--LegalEntityAxis__custom--SolosIncMember_zAHexTAaXzu4" title="Ownership percentage by other owners">80.0%</span> owners of Solos Inc., volatility based on a peer group and assumptions about the risk free interest rate, the Company
estimated the fair value of its&#8217; equity holdings at $<span id="xdx_901_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pn5n6_c20190930__dei--LegalEntityAxis__custom--SolosIncMember_zAwAMSYxtpmf" title="Estimated fair value">0.6</span> million and recorded $<span id="xdx_908_eus-gaap--FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_pn5n6_c20191229__20201226__dei--LegalEntityAxis__custom--SolosIncMember_z3ElZoAOAXrf" title="Gain on fair value of warrant">0.6</span> million gain on investment for this equity
transaction as the basis of assets transferred was zero. In 2020 the Company performed impairment analysis and wrote the investment
down to $<span id="xdx_908_eus-gaap--EquityMethodInvestmentOtherThanTemporaryImpairment_pn5n6_c20191229__20201226__dei--LegalEntityAxis__custom--SolosIncMember_zqAO1BmEA594" title="Impairment on investment">0.4</span> million as of December 26, 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Marketable
Debt Securities</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
corporate debt consists of floating rate notes with a maturity that is over multiple years but has interest rates that are reset
every three months based on the then-current three-month London Interbank Offering Rate (&#8220;three-month Libor&#8221;). The
Company validates the fair market values of the financial instruments above by using discounted cash flow models, obtaining independent
pricing of the securities or through the use of a model that incorporates the three-month Libor, the credit default swap rate
of the issuer and the bid and ask price spread of the same or similar investments which are traded on several markets. Investments
in available-for-sale marketable debt securities are as follows at December 26, 2020 and December 28, 2019:</span></p>

<p id="xdx_89C_eus-gaap--AvailableForSaleSecuritiesTextBlock_zqbLFBu5lCRb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B8_zOACjgxjbFae" style="display: none">Schedule of Available-for-sale Marketable Debt Securities</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Amortized Cost</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Unrealized Gains/(Losses)</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Total&#8239;&#8239;&#8239;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Amortized Cost">3,607,645</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax_c20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Unrealized Gains/(Losses)">28,036</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax_c20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unrealized Gains/(Losses)">(10,530</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Fair Value">3,635,681</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair Value">15,752,997</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p id="xdx_8A3_zxDmpXGqeZFl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_896_eus-gaap--InvestmentsClassifiedByContractualMaturityDateTableTextBlock_z7SpODh98Wh7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
contractual maturity of the Company&#8217;s marketable debt securities is as follows at December 26, 2020:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span id="xdx_8B9_zgGRVcf3E1r2" style="display: none">Schedule of Contractual Maturity</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Less than <br/>One year</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">One to <br/>Five years</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 51%; text-align: left">U.S. government and agency backed securities</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_pp0p0" style="width: 13%; font-weight: bold; text-align: right" title="Less than One year"><span style="-sec-ix-hidden: xdx2ixbrl1320">&#8212;</span></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_pp0p0" style="width: 13%; font-weight: bold; text-align: right" title="One to Five years">1,023,120</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_pp0p0" style="width: 13%; font-weight: bold; text-align: right" title="Debt Securities, Available-for-sale">1,023,120</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Corporate debt</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Less than One year">1,102,171</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="One to Five years">1,510,390</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Debt Securities, Available-for-sale">2,612,561</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue_c20201226_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Less than One year">1,102,171</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue_c20201226_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="One to Five years">2,533,510</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_pp0p0_c20201226_zozwzgeM6v38" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Debt Securities, Available-for-sale">3,635,681</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559660520">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stockholders&#8217; Equity and Stock-Based Compensation<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
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<td class="text"><p id="xdx_809_eus-gaap--ShareholdersEquityAndShareBasedPaymentsTextBlock_zQsvdeHPwZia" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>8.
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Sale
of Treasury Stock:</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif">During
the three months and year ended December 26, 2020, the Company sold <span id="xdx_903_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pii_c20200927__20201226__us-gaap--SubsidiarySaleOfStockAxis__custom--AtTheMarketOfferingMember_z6ZsmjVVlTzl" title="Sale of Stock, Number of Shares Issued in Transaction">1,949,101</span> shares of its common stock for approximately $<span id="xdx_90F_eus-gaap--ProceedsFromSaleOfTreasuryStock_pn5n6_c20200927__20201226__us-gaap--SubsidiarySaleOfStockAxis__custom--AtTheMarketOfferingMember_zSgiAfvM6aL9" title="Proceeds from sale of treasury stock">3.8</span>
million, net of offering expenses, through the sale of shares under its At The Market Offering Agreement, dated December 14, 2018.
Commissions paid were approximately $<span id="xdx_906_eus-gaap--PaymentsOfStockIssuanceCosts_pn3n3_c20200927__20201226__us-gaap--SubsidiarySaleOfStockAxis__custom--AtTheMarketOfferingMember_zRj9tKRcVIlb" title="Commissions paid">120</span>,000. The Company intends to use the net proceeds from sales made under the ATM offering
for working capital and other general corporate purposes<b>.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Registered
Sale of Equity Securities</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">On
March 15, 2019, the Company sold <span id="xdx_906_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pn5n6_c20190314__20190315_zm9IxkjPykb4" title="Sale of Stock, Number of Shares Issued in Transaction">7.3</span> million shares of registered common stock for gross proceeds of $<span id="xdx_90E_ecustom--GrossProceedsFromRegisteredSaleEquitySecurities_c20190314__20190315_pn5n6" title="Gross proceeds from registered sale equity securities">8.0</span> million ($<span id="xdx_908_eus-gaap--SharesIssuedPricePerShare_c20190315_pii" title="Shares Issued, Price Per Share">1.10</span> per share),
before deducting underwriting discounts and offering expenses paid by the Company of $<span id="xdx_900_ecustom--UnderwritingDiscountsAndOfferingExpensesfromSaleofEquity_pn5n6_c20190314__20190315_zWsoq4W14LJ2" title="Underwriting discounts and offering expenses from sale of equity">0.7</span> million. This represented approximately
<span id="xdx_90B_ecustom--PercentageOfCommonStockSharesOutstanding_pii_dp_c20190314__20190315_z7WlUi9Yyjc" title="Percentage of common stock outstanding">8.9</span>% of Kopin&#8217;s total outstanding shares of common stock as of the date of purchase. The net proceeds from the offering
were used for general corporate purposes, including working capital. On April 10, 2019, the Company sold <span id="xdx_908_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pn5n6_c20190409__20190410_zrrwJQVEAb4g" title="Sale of Stock, Number of Shares Issued in Transaction">0.7</span> million shares of
registered common stock for gross proceeds of $<span id="xdx_90E_ecustom--GrossProceedsFromRegisteredSaleEquitySecurities_pn5n6_c20190409__20190410_zHn93zjFyjZ" title="Gross proceeds from registered sale equity securities">0.8</span> million ($<span id="xdx_90C_eus-gaap--SharesIssuedPricePerShare_c20190410_pii" title="Shares Issued, Price Per Share">1.10</span> per share), before deducting underwriting discounts and offering
expenses paid by the Company of less than $<span id="xdx_901_ecustom--UnderwritingDiscountsAndOfferingExpensesfromSaleofEquity_c20190409__20190410_pn5n6" title="Underwriting discounts and offering expenses from sale of equity">0.1</span> million, pursuant to the partial exercise of the underwriters&#8217; overallotment
option in connection with its March 15, 2019 public offering. This represented approximately <span id="xdx_906_ecustom--PercentageOfCommonStockSharesOutstanding_pii_dp_c20190409__20190410_zi2lpT4OR5w6" title="Percentage of common stock outstanding">0.8</span>% of Kopin&#8217;s total outstanding
shares of common stock as of the date of purchase.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Restricted
Stock Awards</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">In
2020, the Company adopted a 2020 Equity Incentive Plan (&#8220;2020 Equity Plan&#8221;) which authorized the issuance of shares
of common stock to employees, non-employees, and the Board. The 2020 Equity Plan was a successor to the Company&#8217;s 2010 Equity
Incentive Plan (&#8220;2010 Equity Plan&#8221;). The number of shares authorized under the 2020 Equity Plan was <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_c20201226__us-gaap--PlanNameAxis__custom--TwoThousandTwentyEquityIncentivePlanMember_pii">4,000,000
</span></span><span style="font: 10pt Times New Roman, Times, Serif">shares of Company Stock. In addition,
shares of the Company Stock underlying any outstanding award granted under the 2010 Equity Plan that expires, or is terminated,
surrendered or forfeited for any reason without issuance of such shares shall be available for the award of new Grants under this
Plan. As of December 26, 2020, the Company has approximately <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_pn5n6_c20201226__us-gaap--PlanNameAxis__custom--TwoThousandTwentyEquityIncentivePlanMember_zQEPlI0ddEf9">2.4
</span></span><span style="font: 10pt Times New Roman, Times, Serif">million shares of common stock authorized
and available for issuance under the Company&#8217;s 2020 Equity Plan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
fair value of non-vested restricted common stock awards is generally the market value of the Company&#8217;s common stock on the
date of grant. The non-vested restricted common stock awards require the employee to fulfill certain obligations, including remaining
employed by the Company for periods ranging from one to five years (the vesting period) and in certain cases also require meeting
either performance criteria or the Company&#8217;s stock achieving a certain price. For non-vested restricted common stock awards
that solely require the recipient to remain employed with the Company, the stock compensation expense is amortized over the anticipated
service period. For non-vested restricted common stock awards that require the achievement of performance criteria, the Company
reviews the probability of achieving the performance goals on a periodic basis. If the Company determines that it is probable
that the performance criteria will be achieved, the amount of compensation cost derived for the performance goal is amortized
over the anticipated service period. If the performance criteria are not met, no compensation cost is recognized and any previously
recognized compensation cost is reversed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p id="xdx_890_eus-gaap--ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock_z6ftxHe2WtN5"><span style="display: none"><span id="xdx_8BA_z0l0eyQIdlne">Schedule of Non-vested Restricted Stock Activity</span></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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Average Grant Fair Value</p></td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20171231__20181229_pii" style="text-align: right" title="Number of Shares, Restricted stock Granted"><span title="Number of Shares, Restricted stock Granted">1,549,000</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt">Forfeited</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pii_di_c20171231__20181229_zSEJLHwLNRMh" style="text-align: right" title="Number of Shares, Restricted stock Forfeited"><span>(872,025</span></td><td style="text-align: left">)</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; padding-bottom: 1.5pt">Vested</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pii_di_c20171231__20181229_zLeqDnQRtm7f" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Shares, Restricted stock Vested"><span title="Number of Shares, Restricted stock Vested">(1,093,000</span></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20171231__20181229_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Vested"><span title="Weighted Average Grant Date Fair Value, Restricted stock Vested">3.05</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Outstanding at December 29, 2018</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pii_c20171231__20181229_zW7Wd4sUsHY7" style="text-align: right" title="Number of Shares, Restricted stock Outstanding Ending"><span title="Number of Shares, Restricted stock Outstanding Ending">2,213,249</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt">Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20181230__20191228_pii" style="text-align: right" title="Number of Shares, Restricted stock Granted">645,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20181230__20191228_pii" style="text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Granted">0.57</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt">Forfeited</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pii_di_c20181230__20191228_zbhqAf4R2HF2" style="text-align: right" title="Number of Shares, Restricted stock Forfeited">(355,625</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20181230__20191228_pii" style="text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Forfeited">2.95</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; padding-bottom: 1.5pt">Vested</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pii_di_c20181230__20191228_z8oxhgrOGCZ9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Shares, Restricted stock Vested">(639,500</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20181230__20191228_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Vested">2.98</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Balance at December 28, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pii_c20181230__20191228_zuXnOzDoJwK3" style="text-align: right" title="Number of Shares, Restricted stock Outstanding Ending">1,863,124</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20181230__20191228_zbpyMheyzLq6" style="text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Outstanding Ending">1.60</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; font-weight: bold">Granted</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20191229__20201226_pii" style="font-weight: bold; text-align: right" title="Number of Shares, Restricted stock Granted">2,381,000</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20191229__20201226_pii" style="font-weight: bold; text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Granted">1.42</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; font-weight: bold">Forfeited</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pii_di_c20191229__20201226_zlJbCMPuUvd5" style="font-weight: bold; text-align: right" title="Number of Shares, Restricted stock Forfeited">(153,595</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20191229__20201226_pii" style="font-weight: bold; text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Forfeited">&#160;&#160;&#160;&#160;&#160;&#160;&#160;1.71</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; font-weight: bold; padding-bottom: 1.5pt">Vested</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pii_di_c20191229__20201226_zBMPKjt0CtTh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number of Shares, Restricted stock Vested">(1,038,655</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20191229__20201226_pii" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Vested">0.96</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; padding-bottom: 1.5pt">Balance at December 26, 2020</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pii_c20191229__20201226_zTCVylmBIiQ7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number of Shares, Restricted stock Outstanding Ending">3,051,874</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20191229__20201226_zMcWjpqElNOg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted Average Grant Date Fair Value, Restricted stock Outstanding Ending">1.67</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
</table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p id="xdx_8A5_zUU74R3KuOnh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">On
December 31, 2020 (fiscal year beginning 2021), the Company amended the employment agreement with our CEO Dr. John Fan to expire
on December 24, 2022 and as part of the amendment issued five tranches of <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20191229__20201226__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--DrJohnFanMember_pii" title="Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period">188,000</span> shares of restricted stock grants. The grants
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following the grant date. The Company used a Monte Carlo model to determine the estimated fair value of the awards. Total compensation
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first quarter of fiscal year 2021 and the total stock compensation expense was recognized in the first quarter of fiscal year
2021. All of the grants are subject to certain acceleration events and terminate on December 24, 2022. The following table describes
inputs used to calculate fair value of the restricted stock grants:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p>

<p id="xdx_892_eus-gaap--ScheduleOfShareBasedPaymentAwardEmployeeStockPurchasePlanValuationAssumptionsTableTextBlock_zPoVHauOaiW2"><span id="xdx_8B4_zOZ8l8I1l3v6" style="display: none">Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"/>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 78%; text-align: left">Expected volatility</td><td style="width: 2%; font-weight: bold">&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Interest rate</td><td style="font-weight: bold">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Expected life (years)</td><td style="font-weight: bold">&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
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<p id="xdx_8A2_zFhMIA9z6eR1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>Stock-Based
Compensation</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p id="xdx_89C_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_zroQpPj8htob" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
following table summarizes stock-based compensation expense within each of the categories below as it relates to non-vested restricted
common stock awards for the fiscal years 2020, 2019 and 2018 (no tax benefits were recognized):</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_8B0_zSkMIHnuBnu9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif; display: none">Schedule of Stock-based Compensation Expense&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2018</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 49%; text-align: left">Cost of product revenues</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_989_eus-gaap--AllocatedShareBasedCompensationExpense_c20191229__20201226__us-gaap--IncomeStatementLocationAxis__custom--CostOfProductRevenuesMember_pp0p0" style="width: 13%; font-weight: bold; text-align: right" title="Share-based Payment Arrangement, Expense">113,517</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20181230__20191228__us-gaap--IncomeStatementLocationAxis__custom--CostOfProductRevenuesMember_pp0p0" style="width: 13%; text-align: right" title="Share-based Payment Arrangement, Expense">102,629</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20171231__20181229__us-gaap--IncomeStatementLocationAxis__custom--CostOfProductRevenuesMember_pp0p0" style="width: 13%; text-align: right" title="Share-based Payment Arrangement, Expense">418,605</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Research and development</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_c20191229__20201226__us-gaap--IncomeStatementLocationAxis__custom--ResearchAndDevelopmentMember_pp0p0" style="font-weight: bold; text-align: right" title="Share-based Payment Arrangement, Expense">204,599</td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--AllocatedShareBasedCompensationExpense_c20181230__20191228__us-gaap--IncomeStatementLocationAxis__custom--ResearchAndDevelopmentMember_pp0p0" style="text-align: right" title="Share-based Payment Arrangement, Expense">295,872</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--AllocatedShareBasedCompensationExpense_c20171231__20181229__us-gaap--IncomeStatementLocationAxis__custom--ResearchAndDevelopmentMember_pp0p0" style="text-align: right" title="Share-based Payment Arrangement, Expense">725,112</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Selling, general and administrative</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--AllocatedShareBasedCompensationExpense_c20191229__20201226__us-gaap--IncomeStatementLocationAxis__custom--SellingGeneralAndAdministrativeMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Share-based Payment Arrangement, Expense">503,006</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--AllocatedShareBasedCompensationExpense_c20181230__20191228__us-gaap--IncomeStatementLocationAxis__custom--SellingGeneralAndAdministrativeMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Share-based Payment Arrangement, Expense">1,658,899</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--AllocatedShareBasedCompensationExpense_c20171231__20181229__us-gaap--IncomeStatementLocationAxis__custom--SellingGeneralAndAdministrativeMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Share-based Payment Arrangement, Expense">3,647,337</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_980_eus-gaap--AllocatedShareBasedCompensationExpense_c20191229__20201226_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Share-based Payment Arrangement, Expense">821,122</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AllocatedShareBasedCompensationExpense_c20181230__20191228_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Share-based Payment Arrangement, Expense">2,057,400</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AllocatedShareBasedCompensationExpense_c20171231__20181229_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Share-based Payment Arrangement, Expense">4,791,054</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
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<p id="xdx_8A7_z16VwQCDOPK2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Unrecognized
compensation expense for non-vested restricted common stock as of December 26, 2020 totaled $<span id="xdx_906_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_pn5n6_c20201226_zMmwnq98Cvil" title="Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount">2.0</span> million and is expected to be
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for shareholders' equity and share-based payment arrangement. Includes, but is not limited to, disclosure of policy and terms of share-based payment arrangement, deferred compensation arrangement, and employee stock purchase plan (ESPP).</p></div>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559590376">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Concentrations of Risk<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
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<span id="xdx_82A_zDNUrZq8JRlf">Concentrations of Risk</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p id="xdx_892_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_zhcGTWg3pMqa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Ongoing
credit evaluations of customers&#8217; financial condition are performed and collateral, such as letters of credit, are generally
not required. Customer&#8217;s accounts receivable balance as a percentage of total accounts receivable was as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span id="xdx_8BB_z2ArHfWMggJ9" style="display: none">Schedules of Concentration of Risk, by Risk Factor</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Note:
The symbol &#8220;*&#8221; indicates that sales to that customer were less than 10% of the Company&#8217;s total revenues. The
caption &#8220;Defense Customers in Total&#8221; excludes research and development contracts.</span></p>

<p id="xdx_8A4_zsG62NDmdfxa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.</p></div>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559654424">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes<br></strong></div></th>
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<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt">State</td><td style="font-weight: bold">&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt">Foreign</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Foreign">(19,000</td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Change in valuation allowance</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--DeferredOtherTaxExpenseBenefit_c20191229__20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Change in valuation allowance">1,415,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--DeferredOtherTaxExpenseBenefit_c20181230__20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in valuation allowance">7,562,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Total (benefit) deferred provision</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98E_ecustom--DeferredIncomeTaxExpensesBenefit_pp0p0_c20191229__20201226_zz7ObBnbsI1i" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Total (benefit) deferred provision"><span style="-sec-ix-hidden: xdx2ixbrl1554">&#8212;</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_ecustom--DeferredIncomeTaxExpensesBenefit_pp0p0_c20171231__20181229_z8Svkwy5Bq8b" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total (benefit) deferred provision"><span style="-sec-ix-hidden: xdx2ixbrl1558">&#8212;</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total provision for income taxes</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_984_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20191229__20201226_zre3aAgIyR7g" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total provision for income taxes">129,000</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20181230__20191228_zNANabJa4nS3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total provision for income taxes">108,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20171231__20181229_zhLeoxotV3n2" style="border-bottom: Black 2.5pt double; text-align: right" title="Total provision for income taxes">30,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p id="xdx_8A9_zlFdNpC6Zpjd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/>

<p id="xdx_89C_eus-gaap--SummaryOfPositionsForWhichSignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleTextBlock_zhOWzrHQxka9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
following table sets forth the changes in the Company&#8217;s balance of unrecognized tax benefits for the year ended:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B7_z7DggOvx7j24" style="display: none">Schedule of Unrecognized Tax Benefit</span>&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 78%; text-align: left">Unrecognized tax benefits at December 29, 2018</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--UnrecognizedTaxBenefits_iS_pp0p0_c20181230__20191228_zohoDWCnUz72" style="width: 18%; text-align: right" title="Beginning balance">394,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Gross increases&#8212;prior year tax positions</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions_pp0p0_c20181230__20191228_zr9LLHrj0p2g" style="border-bottom: Black 1.5pt solid; text-align: right" title="Gross increases - prior year tax positions"><span style="-sec-ix-hidden: xdx2ixbrl1570">&#8212;</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="display: none; vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Gross increases&#8212;current year tax positions</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"/><td id="xdx_98E_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_pp0p0_c20181230__20191228_zn1cqCMLz0h6" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1571">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Unrecognized tax benefits at December 28, 2019</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--UnrecognizedTaxBenefits_iE_pp0p0_c20181230__20191228_zJk8xkZHLoy1" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">394,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
<tr style="display: none; vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Unrecognized tax benefits at December 28, 2019</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--UnrecognizedTaxBenefits_iS_pp0p0_c20191229__20201226_z5FfsNJbh8Qa" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">394,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Gross increases&#8212;current year tax positions</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_pp0p0_c20191229__20201226_zYzW4aQCve31" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Gross increases - current year tax positions"><span style="-sec-ix-hidden: xdx2ixbrl1576">&#8212;</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Unrecognized tax benefits at December 26, 2020</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_987_eus-gaap--UnrecognizedTaxBenefits_iE_pp0p0_c20191229__20201226_zDaVzNEWT2H3" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending balance">394,000</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
</table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/>

<p id="xdx_8AF_zbzR9eLh0dPe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">U.S.
GAAP requires applying a &#8216;more likely than not&#8217; threshold to the recognition and derecognition of uncertain tax positions
either taken or expected to be taken by the Company&#8217;s income tax returns. The total amount of our gross tax liability for
tax positions that may not be sustained under a &#8216;more likely than not&#8217; threshold amounts to $<span id="xdx_90F_ecustom--IncomeTaxThresholdAmount_iI_pn5n6_c20201226_zOYmLm2sVrMk" title="Income tax threshold amount"><span id="xdx_90A_ecustom--IncomeTaxThresholdAmount_iI_pn5n6_c20191228_z1FoiW3oCZOa" title="Income tax threshold amount">0.4</span></span> million as of December
26, 2020 and December 28, 2019. The Company&#8217;s policy regarding the classification of interest and penalties is to include
these amounts as a component of income tax expense. The total amount of accrued interest and penalties related to the Company&#8217;s
unrecognized tax benefits was $<span id="xdx_906_eus-gaap--UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense_pn5n6_c20191229__20201226_zcFXjj1rkXN4" title="Accrued interest and penalties related to unrecognized tax benefits">0.9</span> million and $<span id="xdx_90C_eus-gaap--UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense_pn5n6_c20181230__20191228_zEGyPmM4oMm7" title="Accrued interest and penalties related to unrecognized tax benefits">0.8</span> million as of December 26, 2020 and December 28, 2019 respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Net
operating losses were not utilized in 2020, 2019 and 2018 to offset federal and state taxes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_89D_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zcxnEbKya1Gl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
actual income tax provision reported from operations are different than those which would have been computed by applying the federal
statutory tax rate to loss before income tax provision. A reconciliation of income tax (benefit) provision from continuing operations
as computed at the U.S. federal statutory income tax rate to the provision for income tax benefit is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_8BA_zRHMbMrsU0T5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif; display: none">Schedule of Effective Income Tax Rate Reconciliation</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">Fiscal Year</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2018</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 49%; text-align: left">Tax provision at federal statutory rates</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98D_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20191229__20201226_pp0p0" style="width: 13%; font-weight: bold; text-align: right" title="Tax provision at federal statutory rates">(925,000</td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20181230__20191228_pp0p0" style="width: 13%; text-align: right" title="Tax provision at federal statutory rates">(6,196,000</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20171231__20181229_pp0p0" style="width: 13%; text-align: right" title="Tax provision at federal statutory rates">(7,515,000</td><td style="width: 1%; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">State tax liability</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="State tax liability"><span style="-sec-ix-hidden: xdx2ixbrl1596">&#8212;</span></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20181230__20191228_pp0p0" style="text-align: right" title="State tax liability">4,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20171231__20181229_pp0p0" style="text-align: right" title="State tax liability">5,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Foreign deferred tax rate differential</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Foreign deferred tax rate differential">(38,000</td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20181230__20191228_pp0p0" style="text-align: right" title="Foreign deferred tax rate differential">(64,000</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20171231__20181229_pp0p0" style="text-align: right" title="Foreign deferred tax rate differential">(39,000</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Foreign withholding</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--IncomeTaxReconciliationRepatriationOfForeignEarnings_pp0p0_c20191229__20201226_zWRSzNSnxwya" style="font-weight: bold; text-align: right" title="Foreign withholding"><span style="-sec-ix-hidden: xdx2ixbrl1608">&#8212;</span></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--IncomeTaxReconciliationRepatriationOfForeignEarnings_pp0p0_c20181230__20191228_znq4h548fDu2" style="text-align: right" title="Foreign withholding"><span style="-sec-ix-hidden: xdx2ixbrl1610">&#8212;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--IncomeTaxReconciliationRepatriationOfForeignEarnings_c20171231__20181229_pp0p0" style="text-align: right" title="Foreign withholding">301,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Outside basis in Kowon, net unremitted earnings</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_988_ecustom--IncomeTaxReconciliationOutsideBasisInSubsidiary_pp0p0_c20191229__20201226_zyZfcOXkvTGf" style="font-weight: bold; text-align: right" title="Outside basis in Kowon, net unremitted earnings"><span style="-sec-ix-hidden: xdx2ixbrl1614">&#8212;</span></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--IncomeTaxReconciliationOutsideBasisInSubsidiary_pp0p0_c20181230__20191228_zWNlvuuwL40f" style="text-align: right" title="Outside basis in Kowon, net unremitted earnings"><span style="-sec-ix-hidden: xdx2ixbrl1616">&#8212;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--IncomeTaxReconciliationOutsideBasisInSubsidiary_c20171231__20181229_pp0p0" style="text-align: right" title="Outside basis in Kowon, net unremitted earnings">(468,000</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Permanent items</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Permanent items">238,000</td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_c20181230__20191228_pp0p0" style="text-align: right" title="Permanent items">1,964,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_c20171231__20181229_pp0p0" style="text-align: right" title="Permanent items">186,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Increase in net state operating loss carryforwards</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_981_ecustom--IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Increase in net state operating loss carryforwards">(233,000</td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards_c20181230__20191228_pp0p0" style="text-align: right" title="Increase in net state operating loss carryforwards">(1,985,000</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards_c20171231__20181229_pp0p0" style="text-align: right" title="Increase in net state operating loss carryforwards">(406,000</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Utilization of net operating losses for U.K. research and development refund</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--OtherIncomeTaxExpenseBenefitContinuingOperations_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Utilization of net operating losses for U.K. research and development refund">(151,000</td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--OtherIncomeTaxExpenseBenefitContinuingOperations_c20181230__20191228_pp0p0" style="text-align: right" title="Utilization of net operating losses for U.K. research and development refund">(148,000</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--OtherIncomeTaxExpenseBenefitContinuingOperations_pp0p0_c20171231__20181229_z7D20Hr7DhLe" style="text-align: right" title="Utilization of net operating losses for U.K. research and development refund"><span style="-sec-ix-hidden: xdx2ixbrl1636">&#8212;</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Provision to tax return
adjustments and tax rate change <sup/></span></td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_985_ecustom--EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Provision to tax return adjustments and tax rate change (1)">(180,000</td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes_c20181230__20191228_pp0p0" style="text-align: right" title="Provision to tax return adjustments and tax rate change (1)">803,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes_c20171231__20181229_pp0p0" style="text-align: right" title="Provision to tax return adjustments and tax rate change (1)">(76,000</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Tax credits</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--IncomeTaxReconciliationTaxCredits_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Tax credits">9,000</td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--IncomeTaxReconciliationTaxCredits_pp0p0_c20181230__20191228_zQRgDDUwISrl" style="text-align: right" title="Tax credits">(1,931,000</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--IncomeTaxReconciliationTaxCredits_c20171231__20181229_pp0p0" style="text-align: right" title="Tax credits">239,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Non-deductible 162M compensation limitations</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98C_ecustom--EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation_pp0p0_c20191229__20201226_zZUgVaKKNQb5" style="font-weight: bold; text-align: right" title="Non-deductible 162M compensation limitations"><span style="-sec-ix-hidden: xdx2ixbrl1650">&#8212;</span></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation_pp0p0_c20181230__20191228_z38q0rpYANi4" style="text-align: right" title="Non-deductible 162M compensation limitations"><span style="-sec-ix-hidden: xdx2ixbrl1652">&#8212;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation_c20171231__20181229_pp0p0" style="text-align: right" title="Non-deductible 162M compensation limitations">13,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Equity compensation</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Non-deductible equity compensation">(121,000</td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20181230__20191228_pp0p0" style="text-align: right" title="Non-deductible equity compensation">16,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20171231__20181229_pp0p0" style="text-align: right" title="Non-deductible equity compensation">290,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Uncertain tax position for transfer pricing</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--IncomeTaxReconciliationTaxContingencies_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Uncertain tax position for transfer pricing">129,000</td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationTaxContingencies_c20181230__20191228_pp0p0" style="text-align: right" title="Uncertain tax position for transfer pricing">105,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationTaxContingencies_c20171231__20181229_pp0p0" style="text-align: right" title="Uncertain tax position for transfer pricing">91,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Other, net</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--IncomeTaxReconciliationOtherAdjustments_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Other, net">(14,000</td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--IncomeTaxReconciliationOtherAdjustments_c20181230__20191228_pp0p0" style="text-align: right" title="Other, net">(22,000</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--IncomeTaxReconciliationOtherAdjustments_c20171231__20181229_pp0p0" style="text-align: right" title="Other, net">45,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Change in valuation allowance</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_pp0p0_c20191229__20201226_zG6AzdfgQi6c" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Change in valuation allowance">1,415,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20181230__20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in valuation allowance">7,562,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20171231__20181229_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in valuation allowance">7,364,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Total provision</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98E_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20191229__20201226_zyTZZltSxN22" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total provision">129,000</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20181230__20191228_zgtxoWC1XhI" style="border-bottom: Black 2.5pt double; text-align: right" title="Total provision">108,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20171231__20181229_zkWIGO5fAmdl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total provision">30,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/>

<p id="xdx_8AF_zY4igrv0aU74" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Pretax
foreign income from continuing operations was approximately $<span title="Pretax foreign income (loss) from continuing operations"><span id="xdx_903_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pn5n6_c20191229__20201226_zky1yExdGnCe">1</span>.0</span> million for the fiscal year ended 2020, $<span id="xdx_906_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pn5n6_c20181230__20191228_zjg83TziIHxe" title="Pretax foreign income (loss) from continuing operations">1.3</span> million for fiscal
year ended 2019, and pretax foreign loss from continuing operations was approximately $<span id="xdx_90B_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_pn5n6_c20171231__20181229_zqsbVStXPaCi" title="Pretax foreign income (loss) from continuing operations">0.7</span> million for fiscal year ended 2018.
Deferred income taxes are provided to recognize the effect of temporary differences between tax and financial reporting. Deferred
income tax assets and liabilities consist of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_897_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zjCHaNznqhQd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B6_z5peY1LFH2D1" style="display: none">Schedule
of Deferred Tax Assets and Liabilities</span></span>&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/>

<p id="xdx_8A0_zjcyAABG3w82" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
valuation allowance was approximately $<span id="xdx_909_ecustom--DeferredTaxAssetValuationAllowance_iNI_pp0p0_dixL_c20201226_zWDLYHofBhi8" title="Valuation allowance::XDX::66%2C980%2C000"><span style="-sec-ix-hidden: xdx2ixbrl1741">67.0</span></span> million and $<span id="xdx_906_ecustom--DeferredTaxAssetValuationAllowance_iNI_pp0p0_dixL_c20191228_zDRe9BNkaR7b" title="Valuation allowance::XDX::65%2C566%2C000"><span style="-sec-ix-hidden: xdx2ixbrl1743">65.6</span></span> million at December 26, 2020 and December 28, 2019, respectively,
primarily driven by U.S. net operating loss carryforwards (&#8220;NOLs&#8221;) and tax credits that the Company does not believe
will ultimately be realized.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Deferred
tax assets and liabilities&#8212;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">As
of December 26, 2020, the Company has available for tax purposes NOLs of $<span id="xdx_90A_eus-gaap--OperatingLossCarryforwards_iI_pn5n6_c20201226_zAz7TrhaB17i" title="Net operating losses">160.3 </span>million expiring 2021 through <span id="xdx_90B_ecustom--OperatingLossCarryforwardsExpirationYear_dtYxL_c20191229__20201226__srt--RangeAxis__srt--MinimumMember_zzTZ1tM5V78c" title="Net operating loss expiration year::XDX::2038"><span style="-sec-ix-hidden: xdx2ixbrl1747">2038</span></span> and $<span id="xdx_900_ecustom--OperatingLossCarryforwardsNoExpiration_iI_pn5n6_c20201226_z84hAPVCnYe6" title="Net operating losses no expiration">60.1</span> million
that have an unlimited carryover period. The Company has recognized a full valuation allowance on its net deferred tax assets
as the Company has concluded that such assets are not more likely than not to be realized.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
2017 Tax Act imposes a mandatory transition tax on accumulated foreign earnings and eliminates U.S. taxes on foreign subsidiary
distribution. As a result, earnings in foreign jurisdictions are available for distribution to the U.S. without incremental U.S.
income taxes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Under
the provisions of Section 382, certain substantial changes in Kopin&#8217;s ownership may limit in the future the amount of net
operating loss carryforwards that could be used annually to offset future taxable income and income tax liability.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company&#8217;s income tax returns have not been examined by the Internal Revenue Service and are subject to examination for all
years since 2001. State income tax returns are generally subject to examination for a period of three to five years after filing
of the respective return. The state impact of any federal changes remains subject to examination by various states for a period
of up to one year after formal notification to the states.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">International
jurisdictions have statutes of limitations generally ranging from three to twenty years after filing of the respective return.
Years still open to examination by tax authorities in major jurisdictions include Korea (2009 onward), Japan (2009 onward), Hong
Kong (2011 onward) and United Kingdom (2014 onward). The Company is not currently under examination in these jurisdictions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809555161400">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accrued Warranty<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GuaranteesAndProductWarrantiesAbstract', window );"><strong>Guarantees and Product Warranties [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductWarrantyDisclosureTextBlock', window );">Accrued Warranty</a></td>
<td class="text"><p id="xdx_80D_eus-gaap--ProductWarrantyDisclosureTextBlock_zP7ocnFCKNM2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>11.
<span><span id="xdx_825_zoZQLUXdJTkc">Accrued Warranty</span></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_909_ecustom--ProductWarrantyTerm_c20191229__20201226__us-gaap--TypeOfArrangementAxis__custom--WarrantyMember" title="Product warranty term">The
Company warrants its products against defect for 12 months, however, for certain products a customer may purchase an extended
warranty.</span> A provision for estimated future costs and estimated returns for credit relating to such warranty is recorded in the
period when product is shipped and revenue is recognized, and is updated as additional information becomes available. The Company&#8217;s
estimate of future costs to satisfy warranty obligations is based primarily on historical warranty expense experienced and a provision
for potential future product failures. Changes in the accrued warranty for fiscal years ended 2020, 2019 and 2018 are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_89A_eus-gaap--ScheduleOfProductWarrantyLiabilityTableTextBlock_ztPeHNYceij3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif; display: none">Schedule
of Accrued Warranty&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">Fiscal Year Ended</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 26, 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 28, 2019</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 29, 2018</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 34%; text-align: left">Beginning balance</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98E_eus-gaap--StandardProductWarrantyAccrual_iS_pp0p0_c20191229__20201226_zrVPYi0muOS3" style="width: 18%; font-weight: bold; text-align: right" title="Balance, December 28, 2019">509,000</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--StandardProductWarrantyAccrual_iS_pp0p0_c20181230__20191228_z3UI2PDSU6tl" style="width: 18%; text-align: right" title="Balance, December 28, 2019">571,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--StandardProductWarrantyAccrual_iS_pp0p0_c20171231__20181229_z60OjSXpwiEh" style="width: 18%; text-align: right" title="Balance, December 28, 2019">649,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--StandardProductWarrantyAccrualWarrantiesIssued_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Additions">435,000</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--StandardProductWarrantyAccrualWarrantiesIssued_c20181230__20191228_pp0p0" style="font-style: normal; font-weight: normal; text-align: right" title="Additions">471,000</td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--StandardProductWarrantyAccrualWarrantiesIssued_c20171231__20181229_pp0p0" style="text-align: right" title="Additions">159,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Claim and reversals</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_985_ecustom--StandardProductWarrantyAccrualPaymentsAndReversals_c20191229__20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Claims">(436,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--StandardProductWarrantyAccrualPaymentsAndReversals_c20181230__20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Claims">(533,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--StandardProductWarrantyAccrualPaymentsAndReversals_c20171231__20181229_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Claims">(237,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">Ending Balance</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_989_eus-gaap--StandardProductWarrantyAccrual_iE_pp0p0_c20191229__20201226_zhkI5ow0avv1" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance, September 26, 2020">508,000</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--StandardProductWarrantyAccrual_iE_pp0p0_c20181230__20191228_zHD6m53PB2ke" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance, September 26, 2020">509,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--StandardProductWarrantyAccrual_iE_pp0p0_c20171231__20181229_zA19HwEUlefa" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance, September 26, 2020">571,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
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<p id="xdx_8A8_zrhG3SjmYcQj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for standard and extended product warranties and other product guarantee contracts, including a tabular reconciliation of the changes in the guarantor's aggregate product warranty liability for the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 460<br> -URI http://asc.fasb.org/topic&amp;trid=2155896<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809554061704">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee Benefit Plan<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CompensationAndRetirementDisclosureAbstract', window );"><strong>Retirement Benefits [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DefinedBenefitPlanTextBlock', window );">Employee Benefit Plan</a></td>
<td class="text"><p id="xdx_80E_eus-gaap--DefinedBenefitPlanTextBlock_zHb90EFDCBdd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>12.
<span><span id="xdx_822_zgxRfw8WF66d">Employee Benefit Plan</span></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company has an employee benefit plan pursuant to Section 401(k) of the Internal Revenue Code of 1986, as amended. In 2020, the
plan allowed employees to defer an amount of their annual compensation up to a current maximum of $<span id="xdx_90B_eus-gaap--DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount_c20191229__20201226__srt--StatementScenarioAxis__custom--UnderAgeOfFiftyMember_pp0p0" title="Maximum amount of annual compensation">19,500</span> if they are under the
age of 50 and $<span id="xdx_903_eus-gaap--DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount_c20191229__20201226__srt--StatementScenarioAxis__custom--OverAgeOfFiftyMember_pp0p0" title="Maximum amount of annual compensation">26,000</span> if they are over the age of 50. The Company matches <span id="xdx_904_eus-gaap--DefinedContributionPlanEmployerMatchingContributionPercent_pii_dp_uPure_c20191229__20201226_z9wJarWapOX2" title="Employer matching percentage">50</span>% of all deferred compensation on the first <span id="xdx_905_eus-gaap--DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent_pii_dp_uPure_c20191229__20201226_zx17J6QOSZBe" title="Maximum amount of employee contribution">6</span>% of
each employee&#8217;s deferred compensation. The amount charged to operations in connection with this plan was approximately $<span id="xdx_90B_eus-gaap--DefinedContributionPlanCostRecognized_pn5n6_c20191229__20201226_z6m7ToCadb47" title="Amount charged to operations"><span id="xdx_90F_eus-gaap--DefinedContributionPlanCostRecognized_pn5n6_c20181230__20191228_zW9ZMM1KHs43" title="Amount charged to operations"><span id="xdx_903_eus-gaap--DefinedContributionPlanCostRecognized_pn5n6_c20171231__20181229_zQg8I2NUARB3" title="Amount charged to operations">0.3</span></span></span>
million in fiscal years 2020, 2019 and 2018.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for defined benefit plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 20<br> -Section 55<br> -Paragraph 17<br> -URI http://asc.fasb.org/extlink&amp;oid=118257860&amp;loc=d3e4179-114921<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 20<br> -URI http://asc.fasb.org/subtopic&amp;trid=2235042<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809556001896">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsDisclosureTextBlock', window );">Commitments</a></td>
<td class="text"><p id="xdx_803_eus-gaap--CommitmentsDisclosureTextBlock_zHGKqMEIcsIg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>13.
<span id="xdx_828_ztdzOIxXZC7g">Commitments</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company entered into an agreement in August 2017 to acquire an approximate <span id="xdx_906_ecustom--PercentageOfEquityInterestAcquirable_iI_pii_dp_uPure_c20170831__dei--LegalEntityAxis__custom--KunmingBOEDisplayTechnologyCoLtdMember_zTBSvWiN4Jkg" title="Percentage of equity interest acquirable">3.5</span>% equity interest in Kunming BOE Display Technology
Co., Ltd. (&#8220;BOE&#8221;), which is located in China, for <span id="xdx_903_ecustom--CashCommitmenttoPurchaseEquityInvestment_iI_pn5n6_uRMB_c20170831__dei--LegalEntityAxis__custom--KunmingBOEDisplayTechnologyCoLtdMember__us-gaap--AwardTypeAxis__custom--RMBMember_zF8H6yq4JJZk" title="Cash, commitment to purchase equity investment">35.0</span> million Chinese Yuan Renminbi (approximately $<span id="xdx_908_ecustom--CashCommitmenttoPurchaseEquityInvestment_iI_pn5n6_c20170831__dei--LegalEntityAxis__custom--KunmingBOEDisplayTechnologyCoLtdMember_zEzRDHA97Ha1" title="Cash, commitment to purchase equity investment">5.0</span> million).
In 2020 the Company executed an agreement to transfer its equity purchase obligation to another company. Accordingly, the Company
is no longer obligated and will not be making the investment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for significant arrangements with third parties, which includes operating lease arrangements and arrangements in which the entity has agreed to expend funds to procure goods or services, or has agreed to commit resources to supply goods or services, and operating lease arrangements. Descriptions may include identification of the specific goods and services, period of time covered, minimum quantities and amounts, and cancellation rights.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -URI http://asc.fasb.org/topic&amp;trid=2144648<br></p></div>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809554113416">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Litigation<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
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<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LegalMattersAndContingenciesTextBlock', window );">Litigation</a></td>
<td class="text"><p id="xdx_80F_eus-gaap--LegalMattersAndContingenciesTextBlock_zNUiyLig5W9g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>14.
<span id="xdx_829_zaSpLBcEqqBi">Litigation</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company may engage in legal proceedings arising in the ordinary course of business. Claims, suits, investigations and proceedings
are inherently uncertain and it is not possible to predict the ultimate outcome of such matters and our business, financial condition,
results of operations or cash flows could be affected in any particular period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>BlueRadios,
Inc. v. Kopin Corporation, Civil Action No. 16-02052-JLK (D. Col.):</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">On
August 12, 2016, BlueRadios, Inc. (&#8220;BlueRadios&#8221;) filed a complaint in the U.S. District Court for the District of
Colorado, alleging that the Company breached a contract between it and BlueRadios concerning an alleged joint venture between
the Company and BlueRadios to design, develop and commercialize micro-display products with embedded wireless technology referred
to as &#8220;Golden-i&#8221; breached the covenant of good faith and fair dealing associated with that contract, breached its
fiduciary duty to BlueRadios, and misappropriated trade secrets owned by BlueRadios in violation of Colorado law (C.R.S. &#167;
7-74-104(4)) and the Defend Trade Secrets Act (18 U.S.C. &#167; 1836(b)(1)). BlueRadios further alleges that the Company was unjustly
enriched by its alleged misconduct, BlueRadios is entitled to an accounting to determine the amount of profits obtained by the
Company as a result of its alleged misconduct, and the inventorship on at least ten patents or patent applications owned by the
Company need to be corrected to list BlueRadios&#8217; employees as inventors and thereby list BlueRadios as co-assignees of the
patents. BlueRadios seeks monetary, declaratory, and injunctive relief, including for alleged non-payment of engineering retainer
fees.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 23.75pt"><span style="font: 10pt Times New Roman, Times, Serif">On
October 11, 2016, the Company filed its Answer and Affirmative Defenses. The parties completed expert depositions on November
15, 2019. On December 2, 2019, the Company filed a Motion for Partial Summary Judgment requesting the Court dismiss counts 2-7
in their entirety and counts 1 and 8 in part. BlueRadios also filed a Motion for Partial Summary Judgment alleging it is the co-owner
of U.S. Patent No. 8,909,296. Responses to the Motions for Partial Summary Judgment were filed on January 15, 2020, and replies
were filed on February 19, 2020. On September 25, 2020, the Court denied BlueRadios&#8217; Motion for Partial Summary Judgment.
A trial date has not yet been set by the Court. The Company has not concluded a loss from this matter is probable; therefore,
we have not recorded an accrual for litigation or claims related to this matter for the period ended December 26, 2020. The Company
will continue to evaluate information as it becomes known and will record an estimate for losses at the time or times when it
is both probable that a loss has been incurred and the amount of the loss is reasonably estimable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 23.75pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for legal proceedings, legal contingencies, litigation, regulatory and environmental matters and other contingencies.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -URI http://asc.fasb.org/topic&amp;trid=2127136<br></p></div>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809554136296">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Segments and Disaggregation of Revenue<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingDisclosureTextBlock', window );">Segments and Disaggregation of Revenue</a></td>
<td class="text"><p id="xdx_800_eus-gaap--SegmentReportingDisclosureTextBlock_zEBTFjxB9Ah5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>15.
<span id="xdx_828_zksMRpjShfni">Segments and Disaggregation of Revenue</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;&#160;</b></span></p>

<p id="xdx_896_eus-gaap--LongLivedAssetsByGeographicAreasTableTextBlock_zy30RpW2k9q5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Total
long-lived assets by country at December 26, 2020 and December 28, 2019 were:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B4_zBiOHskBxF68" style="display: none">Schedule
of Long-lived Assets by Geographic Areas</span>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

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    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--NoncurrentAssets_c20201226__srt--StatementGeographicalAxis__country--GB_pn3n3" style="font-weight: bold; text-align: right" title="Total Long-lived Assets">329</td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--NoncurrentAssets_c20191228__srt--StatementGeographicalAxis__country--GB_pn3n3" style="text-align: right" title="Total Long-lived Assets">442</td><td style="text-align: left">&#160;</td></tr>
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    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--NoncurrentAssets_c20201226__srt--StatementGeographicalAxis__country--CN_pn3n3" style="font-weight: bold; text-align: right" title="Total Long-lived Assets">11</td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--NoncurrentAssets_c20191228__srt--StatementGeographicalAxis__country--CN_pn3n3" style="text-align: right" title="Total Long-lived Assets">37</td><td style="text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--NoncurrentAssets_c20201226__srt--StatementGeographicalAxis__country--JP_pn3n3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Total Long-lived Assets">39</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--NoncurrentAssets_c20191228__srt--StatementGeographicalAxis__country--JP_pn3n3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Long-lived Assets">101</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_986_eus-gaap--NoncurrentAssets_c20201226_pn3n3" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total Long-lived Assets">3,407</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--NoncurrentAssets_c20191228_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Long-lived Assets">4,227</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/>

<p id="xdx_8A9_z9BTLHClPpsd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">We
disaggregate our revenue from contracts with customers by geographic location and by display application, as we believe it best
depicts how the nature, amount, timing and uncertainty of our revenue and cash flows are affected by economic factors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_89B_eus-gaap--RevenueFromExternalCustomersByGeographicAreasTableTextBlock_z37NgZyhpBTl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Total
revenue by geographical area for the fiscal years ended December 26, 2020, December 28, 2019 and December 29, 2018:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BE_zi9BhqAkZIeg" style="display: none">Schedule of Segment Information by Revenue Type&#160;</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/>

<p id="xdx_8A2_z0ej4NfAcDil" style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BA_zX749LayNIm8" style="display: none">Schedule of Segment Reporting Information, by Segment</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/>

<p id="xdx_8A8_zQSQt1YdbiQ7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<span></span>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809554040952">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Selected Quarterly Financial Information (Unaudited)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_QuarterlyFinancialInformationTextBlock', window );">Selected Quarterly Financial Information (Unaudited)</a></td>
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<span id="xdx_82C_ztBQU1suxNhe">Selected Quarterly Financial Information (Unaudited)</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
following tables present Kopin&#8217;s quarterly operating results for the fiscal years ended December 26, 2020 and December 28,
2019. The information for each of these quarters is unaudited and has been prepared on the same basis as the audited consolidated
financial statements. In the opinion of management, all necessary adjustments, consisting only of normal recurring adjustments,
have been included to present fairly the unaudited consolidated quarterly results when read in conjunction with Kopin&#8217;s
audited consolidated financial statements and related notes. These operating results are not necessarily indicative of the results
of any future period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

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Periods During Fiscal Year Ended December 26, 2020:&#160;</span></p>

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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20191229__20200328_pn3n3" style="font-weight: bold; text-align: right" title="(Loss) income from operations">(3,541</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20200329__20200627_pn3n3" style="font-weight: bold; text-align: right" title="(Loss) income from operations">(1,095</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20200628__20200926_pn3n3" style="font-weight: bold; text-align: right" title="(Loss) income from operations">(1,108</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20200927__20201226_pn3n3" style="font-weight: bold; text-align: right" title="(Loss) income from operations">981</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Net (loss) income attributable to the controlling interest</td><td style="font-weight: bold">&#160;</td>
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    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--NetIncomeLoss_c20200329__20200627_pn3n3" style="font-weight: bold; text-align: right" title="Net (loss) income attributable to the controlling interest">(1,122</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--NetIncomeLoss_c20200628__20200926_pn3n3" style="font-weight: bold; text-align: right" title="Net (loss) income attributable to the controlling interest">(957</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--NetIncomeLoss_c20200927__20201226_pn3n3" style="font-weight: bold; text-align: right" title="Net (loss) income attributable to the controlling interest">1,263</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"><b>Net (loss) income per share <sup>(1)</sup>:</b></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td id="xdx_F43_z6tMAtR4LNn" style="padding-left: 10pt; font-weight: bold">Basic</td><td style="font-weight: bold">&#160;</td>
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    <td style="font-weight: bold; text-align: left">$</td><td id="xdx_988_eus-gaap--EarningsPerShareBasic_pii_c20200329__20200627_fKDEp_z05Q9oqer4F7" style="font-weight: bold; text-align: right" title="Net (loss) income per share basic">(0.01</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">$</td><td id="xdx_98F_eus-gaap--EarningsPerShareBasic_pii_c20200628__20200926_fKDEp_zXSFMc8Y4ht2" style="font-weight: bold; text-align: right" title="Net (loss) income per share basic">(0.01</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">$</td><td id="xdx_98B_eus-gaap--EarningsPerShareBasic_pii_c20200927__20201226_fKDEp_zs2lNlSY0s11" style="font-weight: bold; text-align: right" title="Net (loss) income per share basic">0.02</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td id="xdx_F46_zJOOmiYhvTGb" style="padding-left: 10pt; font-weight: bold">Diluted</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">$</td><td id="xdx_98A_eus-gaap--EarningsPerShareDiluted_pii_c20191229__20200328_fKDEp_zUG4Ez3wTZB5" style="font-weight: bold; text-align: right" title="Net (loss) income per share diluted">(0.04</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">$</td><td id="xdx_988_eus-gaap--EarningsPerShareDiluted_pii_c20200329__20200627_fKDEp_zvPnLdd19Px7" style="font-weight: bold; text-align: right" title="Net (loss) income per share diluted">(0.01</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--EarningsPerShareDiluted_pii_c20200628__20200926_fKDEp_zKbzinDTWVph" style="font-weight: bold; text-align: right" title="Net (loss) income per share diluted">(0.01</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">$</td><td id="xdx_986_eus-gaap--EarningsPerShareDiluted_pii_c20200927__20201226_fKDEp_zsElxA217aI8" style="font-weight: bold; text-align: right" title="Net (loss) income per share diluted">0.02</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold">Weighted average number of common shares outstanding:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; font-weight: bold">Basic</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20191229__20200328_pii" style="font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding basic">82,536</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20200329__20200627_pii" style="font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding basic">82,569</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20200628__20200926_pii" style="font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding basic">82,596</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20200927__20201226_pii" style="font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding basic">81,689</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; font-weight: bold; padding-bottom: 1.5pt">Diluted</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20191229__20200328_pii" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding diluted">82,536</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20200329__20200627_pii" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding diluted">82,569</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20200628__20200926_pii" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding diluted">82,596</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20200927__20201226_pii" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding diluted">82,196</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F0A_zu4btFeVHSXe" style="font: 10pt Times New Roman, Times, Serif">(1)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F16_z1L09gFvbLoi" style="font: 10pt Times New Roman, Times, Serif">Net
    loss per share is computed independently for each of the quarters presented; accordingly, the sum of the quarterly net income
    per share may not equal the total computed for the year.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F03_zASmKkRtnNNl" style="font: 10pt Times New Roman, Times, Serif">(2)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F12_zz1SKKhOIPfk" style="font: 10pt Times New Roman, Times, Serif">Gross
    profit is defined as net product revenues less cost of product revenues.</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Quarterly
Periods During Fiscal Year Ended December 28, 2019:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"/>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid">(in thousands, except per share data)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times ew Roman, Times, Serif">Three months<br/> ended <br/> March 30,</span></p>
                                                                                <p style="margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">2019</span></p></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0"><span style="font: 10pt TimesNew Roman, Times, Serif">Three months<br/> ended <br/> June 29,</span></p>
                                                                                <p style="margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">2019<span id="xdx_F59_zI6dcwkb1Vii"><sup>(3)</sup></span></span></p></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Three
    months<br/> ended <br/> September 28, 2019</span></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Three months<br/> ended <br/> December 28, 2019</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 39%; text-align: left">Total revenue</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--Revenues_c20181230__20190330_pn3n3" style="width: 12%; text-align: right" title="Revenue">5,543</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pn3n3_c20190331__20190629_fKDMp_zun8zvmlMaU1" style="width: 12%; text-align: right" title="Revenue">9,110</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--Revenues_c20190630__20190928_pn3n3" style="width: 12%; text-align: right" title="Revenue">6,139</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--Revenues_c20190929__20191228_pn3n3" style="width: 12%; text-align: right" title="Revenue">8,727</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Gross profit <sup id="xdx_F47_zuA7VNSnaHad">(2)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--GrossProfit_pn3n3_c20181230__20190330_fKDIp_zlX4JMtsX3X7" style="text-align: right" title="Gross profit">(1,263</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--GrossProfit_pn3n3_c20190331__20190629_fKDIpKDMp_zvIsdaDvfo5" style="text-align: right" title="Gross profit">(808</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--GrossProfit_pn3n3_c20190630__20190928_fKDIp_zBtoPycePEjh" style="text-align: right" title="Gross profit">265</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--GrossProfit_pn3n3_c20190929__20191228_fKDIp_z94Plw4iwUhc" style="text-align: right" title="Gross profit">1,188</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Loss from operations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20181230__20190330_pn3n3" style="text-align: right" title="(Loss) income from operations">(11,584</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_pn3n3_c20190331__20190629_fKDMp_z2vijjdvkBZh" style="text-align: right" title="(Loss) income from operations">(4,838</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20190630__20190928_pn3n3" style="text-align: right" title="(Loss) income from operations">(6,402</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20190929__20191228_pn3n3" style="text-align: right" title="(Loss) income from operations">(3,556</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Net loss attributable to the controlling interest</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Weighted average number of common shares outstanding:</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--WeightedAverageNumberOfShareOutstandingBasicAndDiluted_c20190630__20190928_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average number of common shares outstanding basic and diluted">82,054</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--WeightedAverageNumberOfShareOutstandingBasicAndDiluted_c20190929__20191228_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average number of common shares outstanding basic and diluted">82,155</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-indent: -27pt"/>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F06_zizIbstpslve" style="font: 10pt Times New Roman, Times, Serif">(1)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F16_zfPeBSwP3GJ2" style="font: 10pt Times New Roman, Times, Serif">Net
    loss per share is computed independently for each of the quarters presented; accordingly, the sum of the quarterly net income
    per share may not equal the total computed for the year.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0B_ziOGTgogUCc4" style="font: 10pt Times New Roman, Times, Serif">(2)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1A_zDsRYyP5iCZ5" style="font: 10pt Times New Roman, Times, Serif">Gross
    profit is defined as net product revenues less cost of product revenues.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0C_z6TKXxi8s7Df" style="font: 10pt Times New Roman, Times, Serif">(3)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F19_z4Tl3nLTjyH" style="font: 10pt Times New Roman, Times, Serif">Includes
    $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFF1YXJ0ZXJseSBGaW5hbmNpYWwgSW5mb3JtYXRpb24gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--Revenues_pn5n6_c20190331__20190629__srt--ProductOrServiceAxis__custom--RevenuefromLicensingMember_zSfrV4rI0vl3" title="Revenue">3.5</span> million revenue from licensing functional IP for the three month period ended June 29, 2019.</span></td></tr>
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<p id="xdx_8A7_z6GE5C7Ml5cf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify; text-indent: -27pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for quarterly financial data. Includes, but is not limited to, tabular presentation of financial information for fiscal quarters, effect of year-end adjustments, and an explanation of matters or transactions that affect comparability of the information.</p></div>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809554137960">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
<tr class="re">
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<td class="text"><p id="xdx_807_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zLtF5Xek9Qxh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>17.
<span id="xdx_82A_zg1I7OSIEH6l">Related Party Transactions</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company may from time to time enter into agreements with shareholders, affiliates and other companies engaged in certain aspects
of the display, electronics, optical and software industries as part of our business strategy. In addition, the wearable computing
product market is relatively new and there may be other technologies the Company needs to purchase from affiliates in order to
enhance its product offering.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company and Goertek have entered into agreements to jointly develop and commercialize a range of technologies and wearable products.
These include: a mutually exclusive supply and manufacturing arrangement for a certain display product for twenty four months
after mass production begins; an agreement that provides the Company with the right of first refusal to invest in certain manufacturing
capacity for certain products with Goertek; an agreement whereby Goertek will provide system level original equipment manufacturing
services for the Company&#8217;s wearable products; an arrangement whereby the Company will supply display modules for Goertek&#8217;s
virtual reality and augmented reality products; and other agreements related to promotion around certain products as well as providing
designs relating to head mounted displays.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company and RealWear, Inc. (&#8220;RealWear&#8221;) have entered into agreements where the Company has agreed to supply display
modules to RealWear, and license certain intellectual property to RealWear. In conjunction with these agreements the Company received
an equity interest in RealWear, one-time $<span id="xdx_90D_eus-gaap--RevenueFromRelatedParties_pn5n6_c20191229__20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember__us-gaap--TypeOfArrangementAxis__custom--SupplyDisplayModulesAgreementMember_zHil6wejQpab" title="Revenue from related parties">1.5</span> million license fees and will receive royalties of future product sales. In May
2019, the Company has signed an additional agreement to license certain intellectual property to Realwear for $<span id="xdx_900_eus-gaap--Revenues_pn5n6_c20190501__20190531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember_z6YC46re92ge" title="Revenues">3.5</span> million license
fee and additional sales-based royalties. Of the $3.5 million license fee, $<span id="xdx_90E_eus-gaap--Revenues_pn5n6_c20190501__20190531__srt--StatementScenarioAxis__custom--InitialPaymentMember__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember_zL2pNxnNwGb6" title="Revenues">2.5</span> million was paid upon signing of the license agreement
and the other $<span id="xdx_90A_eus-gaap--Revenues_pn5n6_c20190501__20190531__srt--StatementScenarioAxis__custom--DeferredPaymentMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_zhN3xZ8FFJpd" title="Revenues">1.0</span> million was paid in quarterly installments of $<span id="xdx_904_eus-gaap--Revenues_pn4n6_c20190501__20190531__srt--StatementScenarioAxis__custom--QuarterlyInstallmentsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_zBygkKfb1ds6" title="Revenues">0.25</span> million. Additionally, in the second quarter of 2019, we
made an additional equity investment in RealWear of $<span id="xdx_908_eus-gaap--PaymentsToAcquireEquityMethodInvestments_pn5n6_c20200329__20200627_zEqU3HqCbth6" title="Payments to acquire equity method investments">2.5</span> million as part of an equity raise by RealWear. As of December 28, 2019,
we owned approximately <span id="xdx_90F_ecustom--PercentageOwnedofanEquityInvestment_iI_pii_uPure_c20191228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_zwQpHnLZYfsf" title="Percentage owned of an equity investment">2.8%</span> of RealWear. In the fourth quarter of 2019 Kopin reviewed the financial condition and other factors
of RealWear and as a result, in the fourth quarter of 2019, we recorded an impairment charge of $<span id="xdx_905_ecustom--ImpairmentOfEquitySecurity_pn5n6_c20200927__20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zixY8ZVBJiv7" title="Impairment of equity security">5.2</span> million to reduce our investment
in RealWear to zero as of December 28, 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">On
September 30, 2019, the Company entered into an Asset Purchase Agreement (the &#8220;Solos Purchase Agreement&#8221;) with Solos
Technology Limited (&#8220;Solos Technology&#8221;). Pursuant to the Solos Purchase Agreement, the Company sold and licensed to
Solos Technology certain assets of our Solos<sup>TM</sup> (&#8220;Solos&#8221;) product line and Whisper<sup>TM</sup> Audio (&#8220;Whisper&#8221;)
technology. As consideration for the transaction the Company received <span id="xdx_904_ecustom--SharesOwnedofanEquitySecurity_c20190930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SolosMember_pii" title="Shares owned of an equity security">1,172,000</span> common shares representing a <span id="xdx_90E_ecustom--PercentageOwnedofanEquityInvestment_iI_pii_dp_uPure_c20190930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SolosMember_zGWCt68Hparg" title="Percentage owned of an equity investment">20.0%</span> equity stake
in Solos Technology&#8217;s parent company, Solos Incorporation (&#8220;Solos Inc.&#8221;). In addition, the Company has agreed
to reimburse Solos Technology for sales support provided. Solos Technology has agreed to reimburse the Company for the employee&#8217;s
time spent on Solos development. As of December 26, 2020, and December 28, 2019, the Company had less than $<span id="xdx_90F_eus-gaap--AccountsReceivableRelatedParties_c20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SolosMember_pp0p0" title="Accounts receivable, related parties">10,000</span> and $<span id="xdx_906_eus-gaap--AccountsReceivableRelatedParties_c20191228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SolosMember_pp0p0" title="Accounts receivable, related parties">283,000</span>
respectively of receivables outstanding from Solos Technology and had a payable of less than $<span id="xdx_90A_eus-gaap--AccountsPayableRelatedPartiesCurrentAndNoncurrent_c20191228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SolosMember_pp0p0" title="Accounts payable, related parties">10,000</span> to Solos Technology.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">As
of December 26, 2020, the Company&#8217;s CEO and Chairman, Dr. John C.C. Fan, has an individual ownership interest of <span id="xdx_908_ecustom--PercentageofEquitySecurityOwnedbyOutsideInvestors_iI_pii_uPure_c20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DrJohnCcFanMember_zYoKhykWxvB4" title="Percentage of equity security owned by outside investors">15.7%</span> (<span id="xdx_907_ecustom--DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors_iI_pii_uPure_c20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DrJohnCcFanMember_zn81sAWSs0N4" title="Diluted percentage of equity security owned by outside investors">13.6%</span>
fully diluted) of Solos Inc. Two of Dr. Fan&#8217;s family members have also invested in Solos Inc., and collectively hold a <span id="xdx_905_ecustom--PercentageofEquitySecurityOwnedbyOutsideInvestors_iI_pii_uPure_c20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DrJohnCcFansFamilyMember_zdz75bhcXHOg" title="Percentage of equity security owned by outside investors">37.5%</span>
(<span id="xdx_901_ecustom--DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors_iI_pii_uPure_c20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DrJohnCcFansFamilyMember_zKZRekQB4SS9" title="Diluted percentage of equity security owned by outside investors">32.5%</span> fully diluted) ownership interest in Solos Inc.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_893_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zyZ5Ulmj9b8a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">During
fiscal years 2020, 2019 and 2018, the Company had the following transactions with related parties:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BD_zLXfJLD84EQl" style="display: none">Schedule of Transactions with Related Parties</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 33%">Goertek</td><td style="width: 2%; font-weight: bold">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--RevenueFromRelatedParties_pp0p0_c20171231__20181229__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GoertekMember_zEsv5y0k4O3j" style="width: 8%; text-align: right" title="Revenue from related parties"><span style="-sec-ix-hidden: xdx2ixbrl2130">&#8212;</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_pp0p0_c20191229__20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_zmTSPFRwKpCj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Related party transaction, purchases from related party"><span style="-sec-ix-hidden: xdx2ixbrl2136">&#8212;</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--RevenueFromRelatedParties_c20171231__20181229__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenue from related parties">1,220,838</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_pp0p0_c20171231__20181229__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_zxiZVtyhWPd6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Related party transaction, purchases from related party"><span style="-sec-ix-hidden: xdx2ixbrl2144">&#8212;</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">At
December 26, 2020 and December 28, 2019, the Company had the following receivables and payables with related parties:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">December
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">RealWear,
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    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98F_eus-gaap--AccountsReceivableRelatedParties_c20201226__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RealWearIncMember_pp0p0" style="font: bold 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Accounts receivable, related parties"><span style="font: 10pt Times New Roman, Times, Serif">817,388</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.</p></div>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809554070696">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Subsequent Events<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsequentEventsAbstract', window );"><strong>Subsequent Events [Abstract]</strong></a></td>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsequentEventsTextBlock', window );">Subsequent Events</a></td>
<td class="text"><p id="xdx_806_eus-gaap--SubsequentEventsTextBlock_z5L8mzaCa692" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>18. <span id="xdx_826_zdFTZM42lHZa">Subsequent Events</span></b></p>

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</span>per share), before deducting broker expenses paid by us of $<span id="xdx_901_ecustom--BrokerExpenses_pn5n6_c20210101__20210327__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zSnTCNiNyMu4">0.5
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&amp; Company, Incorporated, as agent (the &#8220;ATM Agreement&#8221;). The ATM Agreement has since terminated pursuant to its
terms as a result of the sale of all the shares subject to such agreement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 855<br> -URI http://asc.fasb.org/topic&amp;trid=2122774<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 855<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6842918&amp;loc=SL6314017-165662<br></p></div>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809555207080">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Valuation and Qualifying Accounts<br></strong></div></th>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ValuationAndQualifyingAccountsAbstract', window );"><strong>SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]</strong></a></td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--ProvisionForDoubtfulAccounts_c20181230__20191228_pp0p0" style="text-align: right" title="Additions charged to Income">951,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_pp0p0_c20181230__20191228_zbw0ZPBx5D3d" style="text-align: right" title="Ending balance">938,000</td><td style="text-align: left">&#160;</td></tr>
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    <td style="font-weight: bold; padding-bottom: 1.5pt">December 26, 2020</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_pp0p0_c20191229__20201226_zbQIzWE1RE3d" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Begining balance">938,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_98B_eus-gaap--ProvisionForDoubtfulAccounts_c20191229__20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Additions charged to Income">42,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_98A_ecustom--AllowanceForDoubtfulAccountsReceivablesRecoveries_iN_pp0p0_di_c20191229__20201226_zwSkSkns75Bd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Deductions from reserve">(805,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_98B_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_pp0p0_c20191229__20201226_z5dlAZy1FQI8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Ending balance">175,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
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<p id="xdx_8A4_zTXbnlK2JMub" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for valuation and qualifying accounts and reserves.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 12<br> -Subsection 09<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 4<br> -Subparagraph (SX 210.12-09)<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e24092-122690<br></p></div>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809640313288">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Policies)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_FiscalYearPolicyTextBlock', window );">Fiscal Year</a></td>
<td class="text"><p id="xdx_845_ecustom--FiscalYearPolicyTextBlock_z26UU6JGuMQh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_868_zv8LW6weo1dl">Fiscal
Year</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company&#8217;s fiscal year ends on the last Saturday in December. The fiscal years ended December 26, 2020, December 28, 2019,
and December 29, 2018 includes 52 weeks and are referred to as fiscal years 2020, 2019 and 2018, respectively, herein. Because
our fiscal year ends on the last Saturday of December every seven years we have a fiscal year with 53 weeks.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConsolidationPolicyTextBlock', window );">Principles of Consolidation</a></td>
<td class="text"><p id="xdx_848_eus-gaap--ConsolidationPolicyTextBlock_zxGp0CuACmE9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86A_z7xVs86ZkA58">Principles
of Consolidation</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
consolidated financial statements include the accounts of the Kopin Corporation, its wholly owned subsidiaries and a majority
owned <span id="xdx_90E_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_pii_dp_uPure_c20201226__srt--OwnershipAxis__custom--EMDTMember_zItRymWzYJ1k" title="Subsidary percentage">80%</span> subsidiary, eMDT America Inc. (&#8220;eMDT&#8221;), located in California (collectively the Company). Net loss attributable
to noncontrolling interest in the Company&#8217;s Consolidated Statement of Operations represents the portion of the results of
operations of which is allocated to the shareholders of the equity interests not owned by the Company. All intercompany transactions
and balances have been eliminated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerPolicyTextBlock', window );">Revenue Recognition</a></td>
<td class="text"><p id="xdx_84E_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zqNGWl0dEGy7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_865_ztMcuqBoKZz8">Revenue
Recognition</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company adopted ASU No. <i>2014-09, Revenue from Contracts with Customers (Topic 606)</i> effective December 31, 2017 and applied
the modified retrospective method. The Company recognized the cumulative effect of initially applying the new revenue standard
as an adjustment to the opening balance of accumulated deficit.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Substantially
all of our product revenues are either derived from the sales of components or subassemblies for use in defense applications or
industrial headset systems. We also have development contracts for the design, manufacture and or modification of products for
the U.S. government or prime contractors for the U.S. government and for customers that expects to sell into the industrial or
consumer markets. The Company&#8217;s contracts with the U.S. government are typically subject to the Federal Acquisition Regulations
(&#8220;FAR&#8221;) and are priced based on estimated or actual costs of producing goods. The FAR provides guidance on the types
of costs that are allowable in establishing prices for goods provided under U.S. government contracts. The pricing for non-U.S.
government contracts is based on the specific negotiations with each customer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Our
fixed-price contracts with the U.S. government or other customers may result in revenue recognized in excess of amounts currently
billed. We disclose the excess of revenues over amounts actually billed as Contract assets and unbilled receivables on the balance
sheet. Amounts billed and due from our customers are classified as Accounts receivable on the balance sheets. In some instances,
the U.S. government retains a small portion of the contract price until completion of the contract. The portion of the payments
retained until final contract settlement is not considered a significant financing component because the intent is to protect
the customer. For contracts with the U.S. government and some commercial customers, we typically receive interim payments either
as work progresses or by achieving certain milestones or based on a schedule in the contract. We recognize a liability for these
advance payments in excess of revenue recognized and present it as Contract liabilities and billings in excess of revenue earned
on the balance sheets. The advanced payment typically is not considered a significant financing component because it is used to
meet working capital demands that can be higher in the early stages of a contract and to protect us from the other party failing
to adequately complete some or all of its obligations under the contract. For industrial and consumer purchase orders, we typically
receive payments within 30 to 60 days of shipments of the product, although for some purchase orders, we may require an advanced
payment prior to shipment of the product.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"/>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">To
determine the proper revenue recognition method for contracts with the same customer, we evaluate whether two or more contracts
should be combined and accounted for as one single contract and whether the combined or single contract should be accounted for
as more than one performance obligation. For most of our development contracts and contracts with the U.S government, the customer
contracts with us to provide a significant service of integrating a set of components into a single unit. Hence, the entire contract
is accounted for as one performance obligation. Less frequently, however, we may promise to provide distinct goods or services
within a contract in which case we separate the contract into more than one performance obligation. If a contract is separated
into more than one performance obligation, we allocate the total transaction price to each performance obligation in an amount
based on the estimated relative standalone selling prices of the promised goods or services underlying each performance obligation.
In cases where we sell standard products, the observable standalone sales are used to determine the standalone selling price.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company recognizes revenue from a contract when it has approval and commitment from both parties, the rights of the parties are
identified, payment terms are identified, the contract has commercial substance and collectability of consideration is probable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">For
certain contracts with the U.S. government, the Company recognizes revenue over time as we perform because of continuous transfer
of control to the customer and the lack of an alternative use for the product. The continuous transfer of control to the customer
is supported by liability clauses in the contract that allow the U.S. government to unilaterally terminate the contract for convenience,
pay us for costs incurred plus a reasonable profit and take control of any work in process. For contracts with commercial customers,
while the contract may have a similar liability clause, our products historically have an alternative use and thus, revenue is
recognized at a point in time.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">In
situations where control transfers over time, revenue is recognized based on the extent of progress towards completion of the
performance obligation. We generally use the cost-to-cost approach to measure the extent of progress towards completion of the
performance obligation for our contracts because we believe it best depicts the transfer of assets to the customer. Under the
cost-to-cost measure approach, the extent of progress towards completion is measured based on the ratio of costs incurred to date
to the total estimated costs at completion of the performance obligation. Revenues are recorded proportionally as costs are incurred.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Accounting
for design, development and production contracts requires judgment relative to assessing risks, estimating contract revenues and
costs, and making assumptions for schedule and technical issues. Due to the size and nature of the work required to be performed
on many of our contracts, the estimation of total revenue and cost at completion is complicated and subject to many variables.
Contract costs include material, labor and subcontracting costs, as well as an allocation of indirect costs. We have to make assumptions
regarding the number of labor hours required to complete a task, the complexity of the work to be performed, the availability
and cost of materials, and performance by our subcontractors. For contract change orders, claims or similar items, we apply judgment
in estimating the amounts and assessing the potential for realization. These amounts are only included in contract value when
they can be reliably estimated and realization is considered probable. If our estimate of total contract costs or our determination
of whether the customer agrees that a milestone is achieved is incorrect, our revenue could be overstated or understated and the
profits or loss reported could be subject to adjustment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">For
our commercial customers, the Company&#8217;s revenue is recognized when obligations under the terms of a contract with our customer
is satisfied and the Company transfers control of the products or services, which is generally upon delivery to the customer.
Revenue is recorded as the amount of consideration we expect to receive in exchange for transferring goods or providing services.
Provisions for product returns and allowances are reductions in the transaction price and are recorded in the same period as the
related revenues. We analyze historical returns, current economic trends and changes in customer demand when evaluating the adequacy
of sales returns and other allowances. Certain product sales are made to distributors under agreements allowing for a limited
right of return on unsold products. Sales to distributors are primarily made for sales to the distributors&#8217; customers and
not for stocking of inventory. Sales, value add and other taxes we collect concurrent with revenue-producing activities are excluded
from revenue.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"/>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
rights and benefits to the Company&#8217;s intellectual property are conveyed to certain customers through technology license
agreements. These agreements may include other performance obligations including the sale of product to the customer. When the
license is distinct from other obligations in the agreement, the Company treats the license and other performance obligations
as separate performance obligations. Accordingly, the license is recognized at a point in time or over time based on the standalone
selling price. The sale of materials is recognized at a point in time, which occurs with the transfer of control of the Company&#8217;s
products or services. In certain instances, the Company is entitled to sales-based royalties under license agreements. These sales-based
royalties are recognized when they are earned. Revenues from sales-based royalties under license agreements are shown under Research
and development and other revenues on the Company&#8217;s Consolidated Statements of Operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span/></span></p>

<p id="xdx_89F_eus-gaap--ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_zVwKA5t1OLlg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">In
accordance with the new revenue standard requirements, the impact of adoption on the Company&#8217;s consolidated statement of
operations for the fiscal year 2018 was as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B1_zTBdRNQCqgnh" style="display: none">Schedule of Restated Consolidated Statement of Operations</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold">Statement of Operations</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">As Reported</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Balances Without Adoption of
    Topic 606</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Effect of Change Higher/(Lower)</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 49%; text-align: left">Net product revenues</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--ProductOrServiceAxis__custom--NetProductRevenuesMember_zj5hSprNnOzg" style="width: 13%; font-weight: bold; text-align: right" title="Revenues">19,211,115</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--BalancesWithoutAdoptionOfTopicSixZeroSixMember__srt--ProductOrServiceAxis__custom--NetProductRevenuesMember_zBKl2de3oJFa" style="width: 13%; font-weight: bold; text-align: right" title="Revenues">19,726,901</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--EffectOfChangeHigherLowerMember__srt--ProductOrServiceAxis__custom--NetProductRevenuesMember_zbNcPNoCm1L" style="width: 13%; font-weight: bold; text-align: right" title="Revenues">(515,786</td><td style="width: 1%; font-weight: bold; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Research and development and other revenues</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--ProductOrServiceAxis__custom--ResearchAndDevelopmentAndOtherRevenuesMember_zXa3uDOLiaYj" style="font-weight: bold; text-align: right" title="Revenues">5,253,890</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--BalancesWithoutAdoptionOfTopicSixZeroSixMember__srt--ProductOrServiceAxis__custom--ResearchAndDevelopmentAndOtherRevenuesMember_zpEhXbppoXM" style="font-weight: bold; text-align: right" title="Revenues">5,600,066</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--EffectOfChangeHigherLowerMember__srt--ProductOrServiceAxis__custom--ResearchAndDevelopmentAndOtherRevenuesMember_zw2FZL6opwWb" style="font-weight: bold; text-align: right" title="Revenues">(346,176</td><td style="font-weight: bold; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Cost of product revenues</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20171231__20181229_zqMZY01KoYXd" style="font-weight: bold; text-align: right" title="Cost of product revenues">15,831,441</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--BalancesWithoutAdoptionOfTopicSixZeroSixMember_zt1kbFzfI0Kk" style="font-weight: bold; text-align: right" title="Cost of product revenues">16,809,343</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--EffectOfChangeHigherLowerMember_z2ziMMsPQFqb" style="font-weight: bold; text-align: right" title="Cost of product revenues">(977,902</td><td style="font-weight: bold; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Net loss attributable to Kopin Corporation</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_98D_eus-gaap--NetIncomeLoss_pp0p0_c20171231__20181229_zPQvCrlGwWag" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Net loss attributable to Kopin Corporation">(34,533,542</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_98C_eus-gaap--NetIncomeLoss_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--BalancesWithoutAdoptionOfTopicSixZeroSixMember_zpuWiS1tkHLc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Net loss attributable to Kopin Corporation">(34,649,482</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_989_eus-gaap--NetIncomeLoss_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--EffectOfChangeHigherLowerMember_zSllyceScBBe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Net loss attributable to Kopin Corporation">115,940</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8AE_zR9LFbKkZPrf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">See
Note 15. Segments and Disaggregation of Revenue for additional information regarding the disaggregation of the Company&#8217;s
revenue by major source.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 13.5pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_ContractAssetsPolicyTextBlock', window );">Contract Assets</a></td>
<td class="text"><p id="xdx_84A_ecustom--ContractAssetsPolicyTextBlock_zksp78IJYJDc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 13.5pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_866_z1LCmYMxcRFe">Contract
Assets</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">Contract
assets include unbilled amounts typically resulting from sales under contracts when the cost-to-cost method of revenue recognition
is utilized and revenue recognized from customer arrangements, including licensing, exceeds the amount billed to the customer,
and right to payment is not just subject to the passage of time. Amounts may not exceed their net realizable value. Contract assets
are generally classified as current. The Company classifies the noncurrent portion of contract assets under other assets in its
condensed consolidated balance sheets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_ContractLiabilitiesPolicyTextBlock', window );">Contract Liabilities</a></td>
<td class="text"><p id="xdx_844_ecustom--ContractLiabilitiesPolicyTextBlock_z8zZZm3JM3Zi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 13.5pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_863_zgfK0VUtX0g6">Contract
Liabilities</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">Contract
liabilities consist of advance payments and billings in excess of revenue recognized for the contract.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_PerformanceObligationsPolicyTextBlock', window );">Performance Obligations</a></td>
<td class="text"><p id="xdx_842_ecustom--PerformanceObligationsPolicyTextBlock_zMtZBru6AvC6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 13.5pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_868_zmaGzOzpSVG9">Performance
Obligations</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span>&#160;</span></p>

<p id="xdx_89F_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock_zSsAXmQdMn96" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company&#8217;s revenue recognition related to performance obligations that were satisfied at a point in time and over time were
as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BC_zs5Q3epcG3Fc" style="display: none">Schedule of Satisfaction of Performance Obligations</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left">Fiscal year ended</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2020</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2018</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 49%; text-align: left">Point in time</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98E_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20191229__20201226__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zpKg6I0O6I3g" style="width: 13%; font-weight: bold; text-align: right" title="Revenue percentage from products and services transferred customers">34</td><td style="width: 1%; font-weight: bold; text-align: left">%</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_983_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20181230__20191228__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zVutMX2acbw3" style="width: 13%; text-align: right" title="Revenue percentage from products and services transferred customers">64</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_987_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20171231__20181229__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_z5xed9E5aR8i" style="width: 13%; text-align: right" title="Revenue percentage from products and services transferred customers">60</td><td style="width: 1%; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Over time</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98A_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20191229__20201226__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_z9ktEAVZZpU9" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Revenue percentage from products and services transferred customers">66</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98F_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20181230__20191228__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zyalvgpFpUo2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenue percentage from products and services transferred customers">36</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20171231__20181229__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_z1PJH3C2K0z5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenue percentage from products and services transferred customers">40</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr>
</table>

<p id="xdx_8AC_zUQh0E2h1OAe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">The
value of remaining performance obligations represents the transaction price of orders for which work has not been performed and
excludes unexercised contract options and potential orders under ordering-type contracts (e.g., indefinite-delivery, indefinite-quantity
(&#8220;IDIQ&#8221;)). As of December 26, 2020, the aggregate amount of the transaction price allocated to remaining performance
obligations was $<span id="xdx_90C_eus-gaap--RevenueRemainingPerformanceObligation_iI_pn5n6_c20201226_zjUk9PKpJYnf" title="Remaining performance obligations">25.5</span> million, which the Company expects to recognize revenue over the next 12 months. The remaining performance
obligations represent amounts to be earned under government contracts, which are subject to cancellation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"/>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpensePolicy', window );">Research and Development Costs</a></td>
<td class="text"><p id="xdx_848_eus-gaap--ResearchAndDevelopmentExpensePolicy_zjQcP9Rif05b" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86E_zf1CEmPn3sK">Research
and Development Costs</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Research
and development expenses are incurred in support of internal display product development programs or programs funded by agencies
or prime contractors of the U.S. government and commercial partners. Research and development costs include staffing, purchases
of materials and laboratory supplies, circuit design costs, fabrication and packaging of experimental display products, and overhead,
and are expensed immediately.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPolicyTextBlock', window );">Cash and Cash Equivalents</a></td>
<td class="text"><p id="xdx_847_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zSv6tnfHVbk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_864_zkv2fraXi3w6">Cash
and Cash Equivalents</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company considers all highly liquid, short-term debt instruments with original maturities of three months or less to be cash equivalents.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesPolicy', window );">Marketable Debt Securities</a></td>
<td class="text"><p id="xdx_848_eus-gaap--MarketableSecuritiesPolicy_zgKu755IaFi2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_861_z3Hl5rXavUW6">Marketable
Debt Securities</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Marketable
debt securities consist primarily of commercial paper, medium-term corporate notes, and U.S. government and agency backed securities.
The Company classifies these marketable debt securities as available-for-sale at fair value in &#8220;Marketable debt securities,
at fair value&#8221;. The Company records the amortization of premium and accretion of discounts on marketable debt securities
in the results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company uses the specific identification method as a basis for determining cost and calculating realized gains and losses with
respect to marketable debt securities. The gross gains and losses realized related to sales and maturities of marketable debt
securities were not material during the fiscal years ended 2020, 2019 and 2018.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueOfFinancialInstrumentsPolicy', window );">Fair Value of Financial Instruments</a></td>
<td class="text"><p id="xdx_848_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zptCLsyWxdy4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_866_zk7MyzbiWW8k">Fair
Value of Financial Instruments</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Financial
instruments consist of marketable debt securities, accounts receivable and certain current liabilities. These assets (excluding
marketable securities which are recorded at fair value) and liabilities are carried at cost, which approximates fair value.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryPolicyTextBlock', window );">Inventory</a></td>
<td class="text"><p id="xdx_844_eus-gaap--InventoryPolicyTextBlock_zrHsjaYleoI8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_861_z9vxhYm8CPX4">Inventory</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Inventories
are stated at standard cost adjusted to approximate the lower of cost (first-in, first-out method) or net realizable value. The
Company adjusts inventory carrying value for the estimated difference between the cost of inventory and the estimated net realizable
value based upon assumptions about future demand and market conditions. The Company fully reserves for inventories and non-cancellable
purchase orders for inventory deemed obsolete. The Company performs periodic reviews of inventory items to identify excess inventories
on hand by comparing on-hand balances to anticipated usage using recent historical activity as well as anticipated or forecasted
demand. If estimates of customer demand diminish further or market conditions become less favorable than those projected by the
Company, additional inventory adjustments may be required. Inventory write-downs are inherently difficult to assess and dependent
on market conditions. At the point of a loss recognition, a new, lower cost basis for that inventory is established, and subsequent
changes in facts and circumstances do not result in the restoration or increase in that newly established basis.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span/></span></p>

<p id="xdx_89E_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zOPY90210mpj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Inventory
consists of the following at December 26, 2020 and December 28, 2019:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B8_zrBem5kGE1o9" style="display: none">Schedule of Inventory</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_493_20201226_z6rziXWENFmi" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49E_20191228_z7beCa8CKqTk" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr id="xdx_40E_eus-gaap--InventoryRawMaterials_iI_pp0p0_maINz5PK_zJqULGYT3h8i" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: left">Raw materials</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">3,609,710</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,630,156</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_406_eus-gaap--InventoryWorkInProcess_iI_pp0p0_maINz5PK_zHMlEHlsO2R1" style="vertical-align: bottom; background-color: White">
    <td>Work-in-process</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">565,986</td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">711,475</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_408_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maINz5PK_zwFxiiDW3wzi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Finished goods</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">280,060</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">427,065</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_403_eus-gaap--InventoryNet_iTI_pp0p0_mtINz5PK_zWg0FGEKvuR4" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif">Total</span></td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,455,756</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,768,696</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8A4_zMNpYKpA2ft2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"/>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock', window );">Property, Plant and Equipment</a></td>
<td class="text"><p id="xdx_842_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zzxbVPKqBIze" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86D_zMN0uE56ge67">Property,
Plant and Equipment</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Property,
plant and equipment are recorded at cost. Depreciation and amortization are provided using the straight-line method over the estimated
useful lives of the assets, generally <span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20191229__20201226__srt--RangeAxis__srt--MinimumMember_zBszzgqtcNei" title="Property, plant and equipment estimated lives">3</span> to <span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20191229__20201226__srt--RangeAxis__srt--MaximumMember_zToC8WE101Xf" title="Property, plant and equipment estimated lives">10</span> years. Leasehold improvements and leased equipment are amortized over the shorter
of the term of the lease or the useful life of the improvement or equipment. As discussed below, obligations for asset retirement
are accrued at the time property, plant and equipment is initially purchased or as such obligations are generated from use.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_RecognitionAndMeasurementOfFinancialAssetsAndLiabilitiesPolicyTextBlock', window );">Recognition and Measurement of Financial Assets and Liabilities</a></td>
<td class="text"><p id="xdx_84C_ecustom--RecognitionAndMeasurementOfFinancialAssetsAndLiabilitiesPolicyTextBlock_zyMBL08vcWv3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_864_zbY3bZKZXKw1">Recognition
and Measurement of Financial Assets and Liabilities</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
periodically make equity investments in private companies, accounted for as an equity investment, whose values are difficult to
determine. The Company uses the measurement alternative for equity investments without readily determinable fair values which
is often referred to as cost method investments. When assessing investments in private companies for impairment, we consider such
factors as, among other things, the share price from the investee&#8217;s latest financing round, the performance of the investee
in relation to its own operating targets and its business plan, the investee&#8217;s revenue and cost trends, the liquidity and
cash position, including its cash burn rate and market acceptance of the investee&#8217;s products and services. Because these
are private companies which we do not control we may not be able to obtain all of the information we would want in order to make
a complete assessment of the investment on a timely basis. Accordingly, our estimates may be revised if other information becomes
available at a later date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StandardProductWarrantyPolicy', window );">Product Warranty</a></td>
<td class="text"><p id="xdx_845_eus-gaap--StandardProductWarrantyPolicy_z2Dao9jxeTLj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86C_zmlMydcVcx76">Product
Warranty</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company generally sells products with a limited warranty of product quality and a limited indemnification of customers against
intellectual property infringement claims related to the Company&#8217;s products. The Company accrues for known warranty and
indemnification issues if a loss is probable and can be reasonably estimated and accrues for estimated incurred but unidentified
issues based on historical activity. Accrued warranty costs and warranty claims are not material in the periods presented.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ExtendedProductWarrantyPolicy', window );">Extended Warranties</a></td>
<td class="text"><p id="xdx_849_eus-gaap--ExtendedProductWarrantyPolicy_ziIg68HD7rwf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86A_z7R5D5BZbRp7">Extended
Warranties</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company recognizes revenue from an extended warranty on the straight-line method over the life of the extended warranty, which
is typically 12 to 18 months beyond the standard 12 month warranty. The Company classifies the current portion of extended warranties
under contract liabilities and billings in excess of revenue earned and the noncurrent portion of extended warranties under contract
liabilities, noncurrent in its consolidated balance sheets. The Company currently has approximately less than $<span id="xdx_90A_eus-gaap--ContractWithCustomerLiability_iI_c20201226__srt--RangeAxis__srt--MaximumMember_zNXT7RbeHnW5" title="Contract liabilities">10,000</span> of contract
liabilities related to extended warranties at December 26, 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetRetirementObligationsPolicy', window );">Asset Retirement Obligations</a></td>
<td class="text"><p id="xdx_848_eus-gaap--AssetRetirementObligationsPolicy_zRncYOi8JRH7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_861_zwd7edbhOdzb">Asset
Retirement Obligations</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_89E_eus-gaap--ScheduleOfAssetRetirementObligationsTableTextBlock_zPgfjUHbGbSe" style="font: normal 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company recorded asset retirement obligations (&#8220;ARO&#8221;) liabilities of $<span id="xdx_90F_ecustom--AssetRetirementObligations_iI_c20201226_zJzzOUgFpKb3" title="Asset retirement obligation"><span id="xdx_90F_ecustom--AssetRetirementObligations_iI_c20191228_zf1nirULdEuc" title="Asset retirement obligation">0.3</span></span> million at December 26, 2020 and December
28, 2019. This represents the legal obligations associated with retirement of the Company&#8217;s assets when the timing and/or
method of settling the obligation are conditional on a future event that may or may not be within the control of the Company.
Changes in ARO liabilities for fiscal years 2020 and 2019 are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BE_zX8Qp8RPWPVl" style="display: none">Schedule of Changes in Asset Retirement Obligations</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_498_20191229__20201226_zACHeC8Th0Ie" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2020</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_491_20181230__20191228_z167MZ7mC3S1" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr id="xdx_409_eus-gaap--AssetRetirementObligation_iS_pp0p0_zDfB4MeQ3g4e" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; width: 60%">Beginning balance</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">261,883</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">254,098</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_405_eus-gaap--AssetRetirementObligationPeriodIncreaseDecrease_zwgY4HAHLvt6" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Exchange rate change</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">9,457</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,785</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_408_eus-gaap--AssetRetirementObligation_iE_pp0p0_zkxKjjecwEP6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Ending balance</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">271,340</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">261,883</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8AB_zI743Kkwkr6b" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i/></span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 12pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxPolicyTextBlock', window );">Income Taxes</a></td>
<td class="text"><p id="xdx_84D_eus-gaap--IncomeTaxPolicyTextBlock_z43QlA76vtk9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86B_zUdFIrleU1Lj">Income
Taxes</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
consolidated financial statements reflect provisions for federal, state, local and foreign income taxes. The Company recognizes
deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement
carrying amounts of existing assets and liabilities and their respective tax basis, as well as operating loss and tax credit carryforwards.
The Company measures deferred tax assets and liabilities using enacted tax rates expected to apply to taxable income in the years
in which those temporary differences and carryforwards are expected to be recovered or settled. The effect on deferred tax assets
and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company provides
valuation allowances if, based on the weight of available evidence, it is more likely than not that some or all of the deferred
tax assets will not be realized.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
2017 Act imposes a U.S. tax on global intangible low taxed income (&#8220;GILTI&#8221;) that is earned by certain foreign affiliates
owned by a U.S. shareholder. The Company has made a policy election to treat future taxes related to GILTI as a current period
expense in the reporting period in which the tax is incurred.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock', window );">Foreign Currency</a></td>
<td class="text"><p id="xdx_84A_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zRYtAIhTQGUd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_863_zJM2SNDMpVja">Foreign
Currency</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Assets
and liabilities of non-U.S. operations where the functional currency is other than the U.S. dollar are translated from the functional
currency into U.S. dollars at year end exchange rates, and revenues and expenses are translated at average rates prevailing during
the year. Resulting translation adjustments are accumulated as part of accumulated other comprehensive income. Transaction gains
or losses are recognized in income or loss in the period in which they occur.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerSharePolicyTextBlock', window );">Net Loss Per Share</a></td>
<td class="text"><p id="xdx_84B_eus-gaap--EarningsPerSharePolicyTextBlock_zEjnGhmHspl1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_866_zJIXB9lUrXyc">Net
Loss Per Share</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Basic
net loss per share is computed using the weighted-average number of shares of common stock outstanding during the period less
any unvested restricted shares. Diluted net loss per share is calculated using weighted-average shares outstanding and contingently
issuable shares, less weighted-average shares reacquired during the period. The net outstanding shares are adjusted for the dilutive
effect of shares issuable upon the assumed conversion of the Company&#8217;s common stock equivalents, which consist of outstanding
stock options and unvested restricted stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_890_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zCn5PYKeuy3a" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
following were not included in weighted-average common shares outstanding-diluted because they are anti-dilutive:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BF_zDcbMt9KFdF4" style="display: none">Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49D_20191229__20201226_znrlBHDbYbkk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49B_20181230__20191228_z4DYSphqpPV6" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49E_20171231__20181229_zGJoXt9HP4d4" style="border-bottom: Black 1.5pt solid; text-align: center">2018</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
<tr id="xdx_40C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pii_zYxJ3hItufg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 49%; text-align: justify; padding-bottom: 1.5pt">Nonvested restricted common stock</td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 13%; font-weight: bold; text-align: right">3,051,874</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 13%; text-align: right">1,863,124</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 13%; text-align: right">2,213,249</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8AA_zUGH1eJjXA6b" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskCreditRisk', window );">Concentration of Credit Risk</a></td>
<td class="text"><p id="xdx_845_eus-gaap--ConcentrationRiskCreditRisk_zLxicWozJ8vi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86C_zhqFMy8do0Sd">Concentration
of Credit Risk</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Financial
instruments that potentially subject the Company to concentration of credit risk other than marketable securities consist principally
of trade accounts receivable. Trade receivables are primarily derived from sales to manufacturers of consumer electronic devices
and wireless components or defense applications. The Company sells its products to customers worldwide and generally does not
require collateral. The Company maintains a reserve for potential credit losses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company primarily invests its excess cash in government backed and corporate debt securities that management believes to be of
high credit worthiness, which bear lower levels of relative credit risk. The Company relies on rating agencies to ascertain the
credit worthiness of its marketable securities and, where applicable, guarantees made by the Federal Deposit Insurance Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_OtherthantemporaryImpairmentsPolicyTextBlock', window );">Other-than-Temporary Impairments</a></td>
<td class="text"><p id="xdx_847_ecustom--OtherthantemporaryImpairmentsPolicyTextBlock_zY4ZHdYN6Ubh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_862_zjTdgTpGTiS4">Other-than-Temporary
Impairments</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company conducts a review of its marketable debt securities on a quarterly basis for the presence of other-than-temporary impairment
(&#8220;OTTI&#8221;). The Company assesses whether OTTI is present when the fair value of a debt security is less than its amortized
cost basis at the balance sheet date. Under these circumstances OTTI is considered to have occurred (1) if the Company intends
to sell the security before recovery of its amortized cost basis; (2) if it is &#8220;more likely than not&#8221; the Company
will be required to sell the security before recovery of its amortized cost basis; or (3) the present value of expected cash flows
is not sufficient to recover the entire amortized cost basis.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"/>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(CONTINUED)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company further estimates the amount of OTTI resulting from a decline in the creditworthiness of the issuer (credit-related OTTI)
and the amount of non credit-related OTTI. Non credit-related OTTI can be caused by such factors as market illiquidity. Credit-related
OTTI is recognized in earnings while non credit-related OTTI on securities not expected to be sold is recognized in other comprehensive
income (loss). The Company record a gain of approximately $<span id="xdx_90E_ecustom--GainInReversalOfOtherthantemporaryImpairment_pn5n6_c20191229__20201226_z1vkCIbkIXcg" title="Gain in reversal of other-than-temporary impairment">0.2</span> million in fiscal year 2020 from the reversal of an OTTI previously
recorded. The Company did not record any OTTI for the fiscal years 2020, 2019 and 2018.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy', window );">Stock-Based Compensation</a></td>
<td class="text"><p id="xdx_848_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zrZxyL22XxN2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_865_zPNYUWl00fae">Stock-Based
Compensation</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
fair value of nonvested restricted common stock awards is generally the quoted price of the Company&#8217;s equity shares on the
date of grant. The nonvested restricted common stock awards require the employee to fulfill certain obligations, including remaining
employed by the Company for periods ranging from <span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dtxL_c20191229__20201226__srt--RangeAxis__srt--MinimumMember_zwzHvjDT5gh5" title="Vesting period::XDX::P1Y"><span style="-sec-ix-hidden: xdx2ixbrl0924">one</span></span> to <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dtxL_c20191229__20201226__srt--RangeAxis__srt--MaximumMember_zu9Ry5pggHF5" title="Vesting period::XDX::P5Y"><span style="-sec-ix-hidden: xdx2ixbrl0926">five</span></span> years (the vesting period) and in certain cases also require meeting
either performance criteria or market condition. The performance criteria primarily consist of the achievement of established
milestones. For nonvested restricted common stock awards which solely require the recipient to remain employed with the Company,
the stock compensation expense is amortized over the anticipated service period. For nonvested restricted common stock awards
which require the achievement of performance criteria, the Company reviews the probability of achieving the performance goals
on a periodic basis. If the Company determines that it is probable that the performance criteria will be achieved, the amount
of compensation cost derived for the performance goal is amortized over the service period. If the performance criteria are not
met, no compensation cost is recognized, and any previously recognized compensation cost is reversed. The Company recognizes compensation
costs on a straight-line basis over the requisite service period for time vested awards.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
value of restricted stock grants that vest based on market conditions is computed on the date of grant using the Monte Carlo model.
The fair value of stock option awards is estimated on the date of grant using the Black-Scholes-Merton option-pricing model. There
were <span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pii_do_c20191229__20201226_z07Jd1q5bOUl" title="Stock options granted"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pii_do_c20181230__20191228_zFppFx6ZOoF2" title="Stock options granted"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pii_do_c20171231__20181229_zUPu9ueqfgR4" title="Stock options granted">no</span></span></span> stock options granted in fiscal years 2020, 2019 or 2018.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomePolicyPolicyTextBlock', window );">Comprehensive Loss</a></td>
<td class="text"><p id="xdx_847_eus-gaap--ComprehensiveIncomePolicyPolicyTextBlock_zk8V7bXVAwP5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_867_z8SCmXOKRWHj">Comprehensive
Loss</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Comprehensive
loss is the total of net (loss) income and all other non-owner changes in equity including such items as unrealized holding (losses)
gains on marketable equity and debt securities classified as available-for-sale and foreign currency translation adjustments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_899_eus-gaap--ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock_zw1xRLEUNVLh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
components of accumulated other comprehensive income are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B3_zC4RjPDFbEo1" style="display: none">Schedule of Accumulated Other Comprehensive Income</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Cumulative Translation Adjustment</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Unrealized holding (loss) gain on marketable securities</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Reclassifications of gain (loss) of marketable securities in net loss</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Accumulated Other Comprehensive Income</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 35%; text-align: justify">Balance as of December 30, 2017</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zuHiFgMaZwHk" style="width: 13%; text-align: right" title="Beginning balance">3,231,706</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_z5o0dN67boEa" style="width: 13%; text-align: right" title="Beginning balance">387,733</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_z7s5pI6OQofl" style="width: 13%; text-align: right" title="Beginning balance">(54,660</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229_zMjfTA2hZj9d" style="width: 13%; text-align: right" title="Beginning balance">3,564,779</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1.5pt">Changes during year</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zqHL1bpwL9Uf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, before reclassifications">(1,794,768</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, before reclassifications">(264,949</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent_pp0p0_c20171231__20181229__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zOhqWa4QwS68" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, reclassifications">49,525</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent_c20171231__20181229_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year">(2,010,192</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Balance as of December 29, 2018</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zVGuP1GswVIa" style="text-align: right" title="Beginning balance">1,436,938</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_zt3PMp6QtLae" style="text-align: right" title="Beginning balance">122,784</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zznm061xnKX" style="text-align: right" title="Beginning balance">(5,135</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229_zz3twM4g2Dr2" style="text-align: right" title="Beginning balance">1,554,587</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1.5pt">Changes during year</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20181230__20191228__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, before reclassifications">(206,580</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20181230__20191228__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, before reclassifications">446,533</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent_pp0p0_c20181230__20191228__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_znWsOeDOG5Ol" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, reclassifications">(37,356</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent_c20181230__20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year">202,597</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Balance as of December 28, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zdGXK24LB5t4" style="text-align: right" title="Beginning balance">1,230,358</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_zCGOConAkSNb" style="text-align: right" title="Beginning balance">569,317</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zSm86RrhfA8b" style="text-align: right" title="Beginning balance">(42,491</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20191229__20201226_zEJAGDSq6xLj" style="text-align: right" title="Beginning balance">1,757,184</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt">Changes during year</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Changes during year, before reclassifications">(67,852</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Changes during year, before reclassifications">(183,870</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent_pp0p0_c20191229__20201226__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zVbUHhiEeZ68" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Changes during year, reclassifications">(21,028</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent_c20191229__20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Changes during year">(272,750</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Balance as of December 26, 2020</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_z1O9mIH8qU1i" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending balance">1,162,506</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98A_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20191229__20201226__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_zCGO3wxKXQy2" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending balance">385,447</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98B_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20191229__20201226__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_z0gafWnMdCCb" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending balance">(63,519</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_988_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20191229__20201226_zMbdw9YLkEUe" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending balance">1,484,434</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8A8_znqiOy7u26S3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock', window );">Goodwill</a></td>
<td class="text"><p id="xdx_84F_eus-gaap--GoodwillAndIntangibleAssetsPolicyTextBlock_zb1dRff0Fxb1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_86F_zr9Ug5bwiqA">Goodwill</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">We
account for goodwill in accordance with ASC Topic 350. Under ASC Topic 350, goodwill is considered to have an indefinite life,
and is carried at cost. Goodwill is not amortized, but is subject to an annual impairment test, as well as between annual tests
when events or circumstances indicate that the carrying value may not be recoverable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company&#8217;s policy is to perform impairment tests of goodwill at its reporting unit level when applicable. The goodwill valuations
that are utilized to test these assets for impairment depend on a number of significant estimates and assumptions, including macroeconomic
conditions, overall growth rates, competitive activities, cost containment, Company business plans and the discount rate applied
to cash flows. As of December 26, 2020 and December 28, 2019, the ending balance of goodwill was <span id="xdx_902_eus-gaap--Goodwill_iI_dxL_c20201226_z17NXozc8E5g" title="Goodwill::XDX::0"><span id="xdx_903_eus-gaap--Goodwill_iI_dxL_c20191228_zRaoHLVkq2Wa" title="Goodwill::XDX::0"><span style="-sec-ix-hidden: xdx2ixbrl0996"><span style="-sec-ix-hidden: xdx2ixbrl0998">zero</span></span></span></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock', window );">Impairment of Long-Lived Assets</a></td>
<td class="text"><p id="xdx_84F_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zzf6DjDuACCc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_868_z580L5pyIQHa">Impairment
of Long-Lived Assets</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company periodically reviews the carrying value of its long-lived assets to determine if facts and circumstances suggest that
they may be impaired or that the amortization or depreciation period may need to be changed. The carrying value of a long-lived
asset is considered impaired when the anticipated identifiable undiscounted cash flows from such asset are less than its carrying
value. For assets that are to be held and used, impairment is measured based upon the amount by which the carrying amount of the
asset exceeds its fair value.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeLeasesPolicyTextBlock', window );">Leases</a></td>
<td class="text"><p id="xdx_84F_eus-gaap--LesseeLeasesPolicyTextBlock_z59HkGodQjg5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_865_zuqRAlm6Uf5g">Leases</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 12pt"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Effective
December 30, 2018 (the first day of fiscal year 2019), the Company adopted the requirements of the new lease standard Accounting
Standards Update (&#8220;ASU&#8221;) <i>2016-02, Leases (Topic 842)</i> using the modified retrospective approach, applying the
new lease requirements at the beginning of fiscal year 2019. In addition, the Company elected the package of practical expedients
permitted under the transition guidance within the new standard, which, among other things, allows it to carry forward the historical
lease classification. The Company did not elect the practical expedient to use hindsight in determining the lease term and in
assessing impairment of right-of-use assets. The adoption of the standard resulted in the recognition of operating lease right-of-use
assets of $<span id="xdx_904_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pn5n6_c20181231_zNnEGnYu5s63" title="Operating Lease Right-of-use Assets">3.7</span> million and operating lease liabilities of $<span id="xdx_901_eus-gaap--OperatingLeaseLiability_iI_pn5n6_c20181231_zVxTgQXfJMub" title="Operating Lease Liabilities">3.8</span> million, of which $<span id="xdx_90F_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pn5n6_c20181231_zw4QOGULGdL4" title="Lease liability current">1.0</span> million was classified as current at the
beginning of fiscal year 2019. The standard had no material impact on the Company&#8217;s results of operations or cash flows
and there was no cumulative impact on accumulated deficit as of December 30, 2018. In addition, new disclosures are provided to
enable readers to assess the amount, timing and uncertainty of cash flows arising from leases.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company determines if an arrangement is a lease or contains an embedded lease at inception. For lease arrangements with both lease
and non-lease components (e.g., common-area maintenance costs), the Company accounts for the non-lease components separately.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">All
of the Company&#8217;s leases are operating leases. Operating lease right-of-use assets and operating lease liabilities are recognized
based on the present value of future lease payments over the lease term at the commencement date. The operating lease right-of-use
assets also includes any initial direct costs and any lease payments made at or before the commencement date and is reduced for
any unrestricted incentives received at or before the commencement date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">For
the majority of the Company&#8217;s leases, the discount rate used to determine the present value of the lease payments is the
Company&#8217;s incremental borrowing rate at the lease commencement date, as the implicit rate is not readily determinable. The
discount rate represents a risk-adjusted rate on a secured basis and is the rate at which the Company would borrow funds to satisfy
the scheduled lease liability payment streams commensurate with the lease term. For new or renewed leases starting in 2019, the
discount rate is determined using available data at lease commencement and based on the lease term including any reasonably certain
renewal periods.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">Some
of the Company&#8217;s leases include options to extend or terminate the lease. The Company includes these options in the recognition
of the Company&#8217;s ROU assets and lease liabilities when it is reasonably certain that the Company will exercise the option.
In most cases, the Company has concluded that renewal and early termination options are not reasonably certain of being exercised
by the Company (and thus not included in our ROU asset and lease liability) unless there is an economic, financial or business
reason to do so. None of our leases include variable lease-related payments, such as escalation clauses based on the consumer
price index (&#8220;CPI&#8221;) rates or residual guarantees.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock', window );">Recently Issued Accounting Pronouncements</a></td>
<td class="text"><p id="xdx_846_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zLtJS8yglpU6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i><span id="xdx_860_zXGL9KuSPWLe">Recently
Issued Accounting Pronouncements</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">In
June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial
Instruments. The amendments in ASU 2016-13 will provide more decision-useful information about the expected credit losses on financial
instruments and other commitments to extend credit held by a reporting entity at each reporting date. The ASU is effective for
annual reporting periods beginning after December 15, 2019, including interim periods within that year. Following the release
of ASU 2019-10 in November 2019, the new effective date, as long as the Company remains a smaller reporting company, would be
annual reporting periods beginning after December 15, 2022. The Company is currently evaluating the impact, if any, the adoption
of ASU 2016-13 may have on its consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">In
December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. The amendments
in ASU 2019-12 provide for simplified accounting to several income tax situations and removal of certain accounting exceptions.
The ASU is effective for annual reporting periods beginning after December 15, 2020, including interim periods within those periods.
The Company does not expect the impact of the adoption of ASU 2019-12 to be material to its consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Contract Assets [Policy Text Block]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_ContractAssetsPolicyTextBlock</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Contract Liabilities [Policy Text Block]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Other-than-Temporary Impairments [Policy Text Block]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetRetirementObligationsPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for legal obligation associated with retirement of long-lived asset that results from acquisition, construction, or development or from normal operation of long-lived asset. Excludes environmental remediation liability from improper or other-than-normal operation of long-lived asset, obligation arising in connection with leased property that meets definition of lease payments or variable lease payments and from plan to sell or otherwise dispose of a long-lived asset.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 410<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6392692&amp;loc=d3e7535-110849<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetRetirementObligationsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121583591&amp;loc=d3e4273-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</table></div>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomePolicyPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for comprehensive income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomePolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskCreditRisk">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for credit risk.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e5967-108592<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 825<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=108315417&amp;loc=d3e61044-112788<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskCreditRisk</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting.  The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=d3e5614-111684<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConsolidationPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerSharePolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3630-109257<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerSharePolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ExtendedProductWarrantyPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for extended product warranties and other guarantee contracts including the methodology for measuring the liability.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121557415&amp;loc=d3e14326-108349<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 460<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=68068213&amp;loc=d3e12565-110249<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ExtendedProductWarrantyPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueOfFinancialInstrumentsPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for determining the fair value of financial instruments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 60<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=7493716&amp;loc=d3e21868-110260<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121572278&amp;loc=d3e13279-108611<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueOfFinancialInstrumentsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -URI http://asc.fasb.org/topic&amp;trid=2175825<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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</tr>
<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for goodwill and intangible assets. This accounting policy also may address how an entity assesses and measures impairment of goodwill and intangible assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13816-109267<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16265-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 05<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=109226317&amp;loc=d3e202-110218<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 5.CC)<br> -URI http://asc.fasb.org/extlink&amp;oid=27011434&amp;loc=d3e125687-122742<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI http://asc.fasb.org/extlink&amp;oid=120406818&amp;loc=d3e32247-109318<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32847-109319<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 954<br> -SubTopic 740<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6491622&amp;loc=d3e9504-115650<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32840-109319<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=116657188&amp;loc=SL116659661-227067<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32639-109319<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=120406818&amp;loc=d3e32280-109318<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 17<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32809-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxPolicyTextBlock</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Period Type:</strong></td>
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</table>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of inventory accounting policy for inventory classes, including, but not limited to, basis for determining inventory amounts, methods by which amounts are added and removed from inventory classes, loss recognition on impairment of inventories, and situations in which inventories are stated above cost.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 330<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=116847112&amp;loc=d3e4556-108314<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6361739&amp;loc=d3e7789-107766<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 330<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=116847112&amp;loc=d3e4492-108314<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 270<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=116846552&amp;loc=d3e543-108305<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 330<br> -URI http://asc.fasb.org/topic&amp;trid=2126998<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryPolicyTextBlock</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for leasing arrangement entered into by lessee.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918666-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for investment classified as marketable security.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 320<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=120252992&amp;loc=d3e62652-112803<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=120429125&amp;loc=d3e99779-112916<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.13(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=120429125&amp;loc=d3e99893-112916<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for costs it has incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 730<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6420194&amp;loc=d3e21568-108373<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ResearchAndDevelopmentExpensePolicy</td>
</tr>
<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for revenue from contract with customer.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for award under share-based payment arrangement. Includes, but is not limited to, methodology and assumption used in measuring cost.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for standard warranties including the methodology for measuring the liability.</p></div>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809555493416">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock', window );">Schedule of Restated Consolidated Statement of Operations</a></td>
<td class="text"><p id="xdx_89F_eus-gaap--ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_zVwKA5t1OLlg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">In
accordance with the new revenue standard requirements, the impact of adoption on the Company&#8217;s consolidated statement of
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<p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B1_zTBdRNQCqgnh" style="display: none">Schedule of Restated Consolidated Statement of Operations</span></span></p>

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    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">As Reported</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Balances Without Adoption of
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    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--ProductOrServiceAxis__custom--NetProductRevenuesMember_zj5hSprNnOzg" style="width: 13%; font-weight: bold; text-align: right" title="Revenues">19,211,115</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--BalancesWithoutAdoptionOfTopicSixZeroSixMember__srt--ProductOrServiceAxis__custom--NetProductRevenuesMember_zBKl2de3oJFa" style="width: 13%; font-weight: bold; text-align: right" title="Revenues">19,726,901</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--EffectOfChangeHigherLowerMember__srt--ProductOrServiceAxis__custom--NetProductRevenuesMember_zbNcPNoCm1L" style="width: 13%; font-weight: bold; text-align: right" title="Revenues">(515,786</td><td style="width: 1%; font-weight: bold; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--EffectOfChangeHigherLowerMember__srt--ProductOrServiceAxis__custom--ResearchAndDevelopmentAndOtherRevenuesMember_zw2FZL6opwWb" style="font-weight: bold; text-align: right" title="Revenues">(346,176</td><td style="font-weight: bold; text-align: left">)</td></tr>
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    <td style="text-align: left">Cost of product revenues</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20171231__20181229_zqMZY01KoYXd" style="font-weight: bold; text-align: right" title="Cost of product revenues">15,831,441</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--BalancesWithoutAdoptionOfTopicSixZeroSixMember_zt1kbFzfI0Kk" style="font-weight: bold; text-align: right" title="Cost of product revenues">16,809,343</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
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    <td style="text-align: left; padding-bottom: 1.5pt">Net loss attributable to Kopin Corporation</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_98D_eus-gaap--NetIncomeLoss_pp0p0_c20171231__20181229_zPQvCrlGwWag" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Net loss attributable to Kopin Corporation">(34,533,542</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_98C_eus-gaap--NetIncomeLoss_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--BalancesWithoutAdoptionOfTopicSixZeroSixMember_zpuWiS1tkHLc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Net loss attributable to Kopin Corporation">(34,649,482</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_989_eus-gaap--NetIncomeLoss_pp0p0_c20171231__20181229__srt--RestatementAxis__custom--EffectOfChangeHigherLowerMember_zSllyceScBBe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Net loss attributable to Kopin Corporation">115,940</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company&#8217;s revenue recognition related to performance obligations that were satisfied at a point in time and over time were
as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 22.5pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BC_zs5Q3epcG3Fc" style="display: none">Schedule of Satisfaction of Performance Obligations</span></span></p>

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    <td style="text-align: left; padding-bottom: 1.5pt">Over time</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98A_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20191229__20201226__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_z9ktEAVZZpU9" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Revenue percentage from products and services transferred customers">66</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98F_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20181230__20191228__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zyalvgpFpUo2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenue percentage from products and services transferred customers">36</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_ecustom--RevenuePercentagefromProductsandServicesTransferredCustomers_pii_dp_uPure_c20171231__20181229__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_z1PJH3C2K0z5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenue percentage from products and services transferred customers">40</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr>
</table>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfInventoryCurrentTableTextBlock', window );">Schedule of Inventory</a></td>
<td class="text"><p id="xdx_89E_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zOPY90210mpj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Inventory
consists of the following at December 26, 2020 and December 28, 2019:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B8_zrBem5kGE1o9" style="display: none">Schedule of Inventory</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_493_20201226_z6rziXWENFmi" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49E_20191228_z7beCa8CKqTk" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr id="xdx_40E_eus-gaap--InventoryRawMaterials_iI_pp0p0_maINz5PK_zJqULGYT3h8i" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: left">Raw materials</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">3,609,710</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,630,156</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_406_eus-gaap--InventoryWorkInProcess_iI_pp0p0_maINz5PK_zHMlEHlsO2R1" style="vertical-align: bottom; background-color: White">
    <td>Work-in-process</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">565,986</td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">711,475</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_408_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maINz5PK_zwFxiiDW3wzi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Finished goods</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">280,060</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">427,065</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_403_eus-gaap--InventoryNet_iTI_pp0p0_mtINz5PK_zWg0FGEKvuR4" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif">Total</span></td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,455,756</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,768,696</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfAssetRetirementObligationsTableTextBlock', window );">Schedule of Changes in Asset Retirement Obligations</a></td>
<td class="text"><p id="xdx_89E_eus-gaap--ScheduleOfAssetRetirementObligationsTableTextBlock_zPgfjUHbGbSe" style="font: normal 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
Company recorded asset retirement obligations (&#8220;ARO&#8221;) liabilities of $<span id="xdx_90F_ecustom--AssetRetirementObligations_iI_c20201226_zJzzOUgFpKb3" title="Asset retirement obligation"><span id="xdx_90F_ecustom--AssetRetirementObligations_iI_c20191228_zf1nirULdEuc" title="Asset retirement obligation">0.3</span></span> million at December 26, 2020 and December
28, 2019. This represents the legal obligations associated with retirement of the Company&#8217;s assets when the timing and/or
method of settling the obligation are conditional on a future event that may or may not be within the control of the Company.
Changes in ARO liabilities for fiscal years 2020 and 2019 are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BE_zX8Qp8RPWPVl" style="display: none">Schedule of Changes in Asset Retirement Obligations</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_498_20191229__20201226_zACHeC8Th0Ie" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2020</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_491_20181230__20191228_z167MZ7mC3S1" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr id="xdx_409_eus-gaap--AssetRetirementObligation_iS_pp0p0_zDfB4MeQ3g4e" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; width: 60%">Beginning balance</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">261,883</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">254,098</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_405_eus-gaap--AssetRetirementObligationPeriodIncreaseDecrease_zwgY4HAHLvt6" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Exchange rate change</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">9,457</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,785</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_408_eus-gaap--AssetRetirementObligation_iE_pp0p0_zkxKjjecwEP6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Ending balance</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">271,340</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">261,883</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock', window );">Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share</a></td>
<td class="text"><p id="xdx_890_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zCn5PYKeuy3a" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
following were not included in weighted-average common shares outstanding-diluted because they are anti-dilutive:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BF_zDcbMt9KFdF4" style="display: none">Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49D_20191229__20201226_znrlBHDbYbkk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49B_20181230__20191228_z4DYSphqpPV6" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49E_20171231__20181229_zGJoXt9HP4d4" style="border-bottom: Black 1.5pt solid; text-align: center">2018</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
<tr id="xdx_40C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pii_zYxJ3hItufg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 49%; text-align: justify; padding-bottom: 1.5pt">Nonvested restricted common stock</td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 13%; font-weight: bold; text-align: right">3,051,874</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 13%; text-align: right">1,863,124</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 13%; text-align: right">2,213,249</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
</table>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock', window );">Schedule of Accumulated Other Comprehensive Income</a></td>
<td class="text"><p id="xdx_899_eus-gaap--ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock_zw1xRLEUNVLh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
components of accumulated other comprehensive income are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B3_zC4RjPDFbEo1" style="display: none">Schedule of Accumulated Other Comprehensive Income</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Cumulative Translation Adjustment</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Unrealized holding (loss) gain on marketable securities</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Reclassifications of gain (loss) of marketable securities in net loss</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Accumulated Other Comprehensive Income</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 35%; text-align: justify">Balance as of December 30, 2017</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zuHiFgMaZwHk" style="width: 13%; text-align: right" title="Beginning balance">3,231,706</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_z5o0dN67boEa" style="width: 13%; text-align: right" title="Beginning balance">387,733</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_z7s5pI6OQofl" style="width: 13%; text-align: right" title="Beginning balance">(54,660</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20171231__20181229_zMjfTA2hZj9d" style="width: 13%; text-align: right" title="Beginning balance">3,564,779</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1.5pt">Changes during year</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zqHL1bpwL9Uf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, before reclassifications">(1,794,768</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, before reclassifications">(264,949</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent_pp0p0_c20171231__20181229__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zOhqWa4QwS68" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, reclassifications">49,525</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent_c20171231__20181229_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year">(2,010,192</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Balance as of December 29, 2018</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_zVGuP1GswVIa" style="text-align: right" title="Beginning balance">1,436,938</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedNetUnrealizedInvestmentGainLossMember_zt3PMp6QtLae" style="text-align: right" title="Beginning balance">122,784</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis__us-gaap--ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember_zznm061xnKX" style="text-align: right" title="Beginning balance">(5,135</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20171231__20181229_zz3twM4g2Dr2" style="text-align: right" title="Beginning balance">1,554,587</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--OciBeforeReclassificationsNetOfTaxAttributableToParent_c20181230__20191228__us-gaap--StatementEquityComponentsAxis__us-gaap--AccumulatedTranslationAdjustmentMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes during year, before reclassifications">(206,580</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
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<html>
<head>
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<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809555470264">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, Plant and Equipment (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentTextBlock', window );">Schedule of Property Plant and Equipment</a></td>
<td class="text"><p id="xdx_89A_eus-gaap--PropertyPlantAndEquipmentTextBlock_zyhzV0HR21pd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Property,
plant and equipment consisted of the following at December 26, 2020 and December 28, 2019:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BD_zgd7WyEzmVUf" style="display: none">Schedule of Property Plant and Equipment</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center">Useful Life</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 38%">Equipment</td><td style="width: 2%">&#160;</td>
    <td style="width: 20%; text-align: center"><span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20191229__20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MinimumMember_zMojOBw6uI94" title="Useful Life">3</span>-<span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20191229__20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MaximumMember_zprQiJ0CfJWj" title="Useful Life">5</span> years</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentGross_c20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_pp0p0" style="width: 16%; font-weight: bold; text-align: right" title="Property, plant and equipment, gross">15,031,726</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Leasehold improvements&#8239;&#8239;</td><td>&#160;</td>
    <td style="text-align: center"><span id="xdx_905_ecustom--UsefulLifeDescription_c20191229__20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember" title="Useful Life, description">Life of the lease</span></td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_c20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_pp0p0" style="font-weight: bold; text-align: right" title="Property, plant and equipment, gross">3,574,103</td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Furniture and fixtures</td><td>&#160;</td>
    <td style="text-align: center"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20191229__20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zLZudQagk7Se" title="Useful Life">3</span> years</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_c20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_pp0p0" style="font-weight: bold; text-align: right" title="Property, plant and equipment, gross">101,777</td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_c20191228__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_pp0p0" style="text-align: right" title="Property, plant and equipment, gross">101,777</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
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    <td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_c20201226__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AssetUnderConstructionMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Property, plant and equipment, gross">374,010</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20191228__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AssetUnderConstructionMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment, gross"><span style="-sec-ix-hidden: xdx2ixbrl1038">&#8212;</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
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    <td>&#160;</td><td>&#160;</td>
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="Property, plant and equipment, gross">19,081,616</td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_c20191228_pp0p0" style="text-align: right" title="Property, plant and equipment, gross">20,023,626</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Accumulated depreciation and amortization</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20201226_zkS6oKE2kTbh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Accumulated depreciation and amortization">(17,454,686</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20191228_zbpCq6rNbmol" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation and amortization">(18,550,285</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Property, plant and equipment, net</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentNet_c20201226_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Property, plant and equipment, net">1,626,930</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentNet_c20191228_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant and equipment, net">1,473,341</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809556096392">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Leases (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeasesAbstract', window );"><strong>Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeaseCostTableTextBlock', window );">Schedule of Lease Expense</a></td>
<td class="text"><p id="xdx_896_eus-gaap--LeaseCostTableTextBlock_zj25Xbu6ZZ2j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8B6_zSb1dkxrHHrd" style="display: none">Schedule of Lease Expense</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"/>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_497_20191229__20201226_zBanbvwayrGj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr id="xdx_403_eus-gaap--OperatingLeaseCost_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 80%; text-align: left; padding-bottom: 1.5pt">Operating lease cost</td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; font-weight: bold; text-align: right">1,155,967</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
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<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock', window );">Schedule of Future Lease Payment Under Non-cancellable Lease</a></td>
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December 26, 2020, the Company&#8217;s future lease payments under non-cancellable leases were as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span><span id="xdx_8BF_zPGpLweVtw72" style="display: none">Schedule of Future Lease Payment Under Non-cancellable Lease</span></span></span></p>

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<tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maLOLLPzloV_zMys8TmcCQL9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPzloV_znZcskpJi1m2" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPzloV_z8kQxEtU3uRl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">2023</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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<tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pp0p0_mtLOLLPzloV_zrgFZfVVSqT9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total future lease payments</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">1,924,296</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zKoYyFdvLvU9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_405_ecustom--OperatingLeaseLiability1_iTI_pp0p0_zmc3Bxixso4g" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
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<td class="text"><p id="xdx_89B_ecustom--ScheduleOfSupplementalInformationRelatedToLeasesTableTextBlock_z3EZrpyKFf96" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Supplemental
cash flow information related to leases was as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B6_zwKkDLkPoOXd" style="display: none">Schedule of Supplemental Information Related To Leases</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Other
information related to leases was as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918686-209980<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918701-209980<br></p></div>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809555224408">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Contract Assets and Liabilities (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_DisclosureContractAssetsAndLiabilitiesAbstract', window );"><strong>Contract Assets And Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock', window );">Schedule of Contract With Customer, Asset And Liability</a></td>
<td class="text"><p id="xdx_896_eus-gaap--ContractWithCustomerAssetAndLiabilityTableTextBlock_zasFhsQcpji7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Net
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BF_zgMUosTf8HZk" style="display: none">Schedule of Contract With Customer, Asset And Liability</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; vertical-align: bottom">$ Change</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 39%; text-align: left">Contract assets and unbilled receivables</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98F_ecustom--CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear_c20201226_pp0p0" style="width: 12%; font-weight: bold; text-align: right" title="Contract assets and unbilled receivables">3,521,753</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
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    <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--ChangeCostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear_c20201226_pp0p0" style="width: 12%; text-align: right" title="Change in contract assets and unbilled receivables">2,600,671</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98B_ecustom--PercentageOfChangeInContractAssetscurrent_iI_pii_dp_c20201226_z6V1meRTeHzg" style="width: 12%; text-align: right" title="Percentage of change in contract assets-current">282</td><td style="width: 1%; text-align: left">%</td></tr>
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    <td style="text-align: left; padding-bottom: 1.5pt">Contract liabilities, noncurrent</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iNI_pp0p0_di_c20191228_z5fJZFNSrTmf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Contract liabilities-noncurrent">(6,557</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Net contract assets</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_ecustom--ChangeInNetContractAssetsLiabilities_c20201226_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Change in Net contract assets">1,905,106</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130551-203045<br></p></div>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809640044952">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Goodwill and Intangibles (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(331,344</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13816-109267<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13854-109267<br></p></div>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559616888">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Instruments (Tables)<br></strong></div></th>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsAllOtherInvestmentsAbstract', window );"><strong>Investments, All Other Investments [Abstract]</strong></a></td>
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    <td style="font-weight: bold; text-align: left">Corporate debt</td><td style="font-weight: bold">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value">4,229,634</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98E_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value">3,635,681</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98D_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20201226__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Financial instruments, owned, at fair value">4,229,634</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
</table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/>




<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) </b></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; vertical-align: bottom">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">Fair Value Measurement
    at December&#160;28,&#160;2019&#160;Using:</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center; vertical-align: bottom">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td>
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">Level 3</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: left">Cash and cash equivalents</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; text-align: right" title="Financial instruments, owned, at fair value">6,029,247</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; text-align: right" title="Financial instruments, owned, at fair value">6,029,247</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; text-align: right" title="Financial instruments, owned, at fair value"><span style="-sec-ix-hidden: xdx2ixbrl1204">&#8212;</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CashAndCashEquivalentsMember_pp0p0" style="width: 11%; text-align: right" title="Financial instruments, owned, at fair value"><span style="-sec-ix-hidden: xdx2ixbrl1206">&#8212;</span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">U.S. government and agency backed securities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20191228__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zTKnQ5xCwMub" style="text-align: right" title="Financial instruments, owned, at fair value">8,296,870</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zZl6OuWMNd0g" style="text-align: right" title="Financial instruments, owned, at fair value"><span style="-sec-ix-hidden: xdx2ixbrl1210">&#8212;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zANtGGX4Fez3" style="text-align: right" title="Financial instruments, owned, at fair value">8,296,870</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--USGovernmentAndAgencyBackedSecuritiesMember_zMKcmdUUwOXl" style="text-align: right" title="Financial instruments, owned, at fair value"><span style="-sec-ix-hidden: xdx2ixbrl1214">&#8212;</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Corporate debt</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="text-align: right" title="Financial instruments, owned, at fair value">7,456,127</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="text-align: right" title="Financial instruments, owned, at fair value"><span style="-sec-ix-hidden: xdx2ixbrl1218">&#8212;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="text-align: right" title="Financial instruments, owned, at fair value">7,456,127</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="text-align: right" title="Financial instruments, owned, at fair value"><span style="-sec-ix-hidden: xdx2ixbrl1222">&#8212;</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Equity Investments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financial instruments, owned, at fair value">4,537,159</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financial instruments, owned, at fair value">386,711</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financial instruments, owned, at fair value"><span style="-sec-ix-hidden: xdx2ixbrl1228">&#8212;</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Financial instruments, owned, at fair value">4,150,448</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial instruments, owned, at fair value">26,319,403</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial instruments, owned, at fair value">6,415,958</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial instruments, owned, at fair value">15,752,997</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--FinancialInstrumentsOwnedAtFairValue_c20191228__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial instruments, owned, at fair value">4,150,448</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock', window );">Schedule of Fair Value, Liabilities Measured On Recurring Basis</a></td>
<td class="text"><p id="xdx_89F_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_ztXr76we4CW7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Changes
in Level 3 investments are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BF_zwipywuIZkWi" style="display: none">Schedule of Fair Value, Liabilities Measured On Recurring Basis</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 28, 2019</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Net unrealized gains</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Impairment Charge</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Transfers in and or out of Level 3</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 26, 2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 32%; text-align: left">Equity Investments</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--FinancialInstrumentsOwnedAndNotPledgedAtFairValue_iS_pp0p0_c20191228__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_zVTKKr8a9sL6" style="width: 11%; text-align: right" title="Financial instrument fair value, beginnning">4,150,448</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_984_eus-gaap--FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_c20191229__20201226__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="width: 10%; font-weight: bold; text-align: right" title="Net unrealized losses">259,186</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_984_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlements_c20191229__20201226__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="width: 10%; font-weight: bold; text-align: right" title="Impairment Charge">(180,000</td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_988_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersNet_c20191229__20201226__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_pp0p0" style="width: 10%; font-weight: bold; text-align: right" title="Transfers in and or out of Level 3"><span style="-sec-ix-hidden: xdx2ixbrl1248">&#8212;</span></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_980_eus-gaap--FinancialInstrumentsOwnedAndNotPledgedAtFairValue_iE_pp0p0_c20201226__us-gaap--FinancialInstrumentAxis__custom--EquityInvestmentsMember_zqYzLGZAs0Ra" style="width: 11%; font-weight: bold; text-align: right" title="Financial instrument fair value, ending">4,229,634</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td></tr>
</table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesTextBlock', window );">Schedule of Available-for-sale Marketable Debt Securities</a></td>
<td class="text"><p id="xdx_89C_eus-gaap--AvailableForSaleSecuritiesTextBlock_zqbLFBu5lCRb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B8_zOACjgxjbFae" style="display: none">Schedule of Available-for-sale Marketable Debt Securities</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.3in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left">Corporate debt</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20201226__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Amortized Cost">2,603,704</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20191228__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized Cost">7,459,298</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax_c20201226__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Unrealized Gains/(Losses)">8,857</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201226__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Fair Value">2,612,561</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20191228__us-gaap--FinancialInstrumentAxis__custom--CorporateDebtMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair Value">7,456,127</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Total&#8239;&#8239;&#8239;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Amortized Cost">3,607,645</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98F_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized Cost">15,763,527</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax_c20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Unrealized Gains/(Losses)">28,036</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax_c20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unrealized Gains/(Losses)">(10,530</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Fair Value">3,635,681</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair Value">15,752,997</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsClassifiedByContractualMaturityDateTableTextBlock', window );">Schedule of Contractual Maturity</a></td>
<td class="text"><p id="xdx_896_eus-gaap--InvestmentsClassifiedByContractualMaturityDateTableTextBlock_z7SpODh98Wh7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
contractual maturity of the Company&#8217;s marketable debt securities is as follows at December 26, 2020:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span id="xdx_8B9_zgGRVcf3E1r2" style="display: none">Schedule of Contractual Maturity</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Less than <br/>One year</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">One to <br/>Five years</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 51%; text-align: left">U.S. government and agency backed securities</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_pp0p0" style="width: 13%; font-weight: bold; text-align: right" title="Less than One year"><span style="-sec-ix-hidden: xdx2ixbrl1320">&#8212;</span></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_pp0p0" style="width: 13%; font-weight: bold; text-align: right" title="One to Five years">1,023,120</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 1%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--USGovernmentAgenciesDebtSecuritiesMember_pp0p0" style="width: 13%; font-weight: bold; text-align: right" title="Debt Securities, Available-for-sale">1,023,120</td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue_c20201226__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Less than One year">1,102,171</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue_c20201226_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Less than One year">1,102,171</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue_c20201226_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="One to Five years">2,533,510</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_iI_pp0p0_c20201226_zozwzgeM6v38" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Debt Securities, Available-for-sale">3,635,681</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.</p></div>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559086616">
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<tr style="vertical-align: bottom; background-color: White">
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following table summarizes stock-based compensation expense within each of the categories below as it relates to non-vested restricted
common stock awards for the fiscal years 2020, 2019 and 2018 (no tax benefits were recognized):</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_8B0_zSkMIHnuBnu9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif; display: none">Schedule of Stock-based Compensation Expense&#160;</span></p>

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    <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20181230__20191228__us-gaap--IncomeStatementLocationAxis__custom--CostOfProductRevenuesMember_pp0p0" style="width: 13%; text-align: right" title="Share-based Payment Arrangement, Expense">102,629</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AllocatedShareBasedCompensationExpense_c20171231__20181229_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Share-based Payment Arrangement, Expense">4,791,054</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559554360">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Concentrations of Risk (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
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<td class="text"><p id="xdx_892_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_zhcGTWg3pMqa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Ongoing
credit evaluations of customers&#8217; financial condition are performed and collateral, such as letters of credit, are generally
not required. Customer&#8217;s accounts receivable balance as a percentage of total accounts receivable was as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span id="xdx_8BB_z2ArHfWMggJ9" style="display: none">Schedules of Concentration of Risk, by Risk Factor</span></p>

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    <td style="width: 60%; text-align: left">Collins Aerospace</td><td style="width: 2%; font-weight: bold">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Note:
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caption &#8220;Defense Customers in Total&#8221; excludes research and development contracts.</span></p>

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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809553843736">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Tables)<br></strong></div></th>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; width: 49%">State</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_987_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_pp0p0_c20191229__20201226_zXyCqVXtUymf" style="width: 13%; font-weight: bold; text-align: right" title="State"><span style="-sec-ix-hidden: xdx2ixbrl1512">&#8212;</span></td><td style="width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_c20181230__20191228_pp0p0" style="width: 13%; text-align: right" title="State">4,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_c20171231__20181229_pp0p0" style="width: 13%; text-align: right" title="State">5,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; padding-bottom: 1.5pt">Foreign</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--CurrentForeignTaxExpenseBenefit_pp0p0_c20191229__20201226_zdL9jdZ5PGkg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Foreign">129,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--CurrentForeignTaxExpenseBenefit_c20181230__20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Foreign">104,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--CurrentForeignTaxExpenseBenefit_c20171231__20181229_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Foreign">25,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total current provision</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--CurrentIncomeTaxExpenseBenefit_pp0p0_c20191229__20201226_zQy7uhdMxG75" style="font-weight: bold; text-align: right" title="Total current provision">129,000</td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--CurrentIncomeTaxExpenseBenefit_pp0p0_c20171231__20181229_zw5JBaCPub74" style="text-align: right" title="Total current provision">30,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt">Deferred</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt">Federal</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Federal">(1,075,000</td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_c20181230__20191228_pp0p0" style="text-align: right" title="Federal">(5,165,000</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_c20171231__20181229_pp0p0" style="text-align: right" title="Federal">(7,307,000</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt">State</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="State">(321,000</td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_c20181230__20191228_pp0p0" style="text-align: right" title="State">(2,341,000</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_c20171231__20181229_pp0p0" style="text-align: right" title="State">(360,000</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt">Foreign</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Foreign">(19,000</td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_c20181230__20191228_pp0p0" style="text-align: right" title="Foreign">(56,000</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_c20171231__20181229_pp0p0" style="text-align: right" title="Foreign">300,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Change in valuation allowance</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--DeferredOtherTaxExpenseBenefit_c20191229__20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Change in valuation allowance">1,415,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--DeferredOtherTaxExpenseBenefit_c20181230__20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in valuation allowance">7,562,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--DeferredOtherTaxExpenseBenefit_c20171231__20181229_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in valuation allowance">7,367,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Total (benefit) deferred provision</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98E_ecustom--DeferredIncomeTaxExpensesBenefit_pp0p0_c20191229__20201226_zz7ObBnbsI1i" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Total (benefit) deferred provision"><span style="-sec-ix-hidden: xdx2ixbrl1554">&#8212;</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_980_ecustom--DeferredIncomeTaxExpensesBenefit_pp0p0_c20181230__20191228_zJPYjBRJ7cOk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total (benefit) deferred provision"><span style="-sec-ix-hidden: xdx2ixbrl1556">&#8212;</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_ecustom--DeferredIncomeTaxExpensesBenefit_pp0p0_c20171231__20181229_z8Svkwy5Bq8b" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total (benefit) deferred provision"><span style="-sec-ix-hidden: xdx2ixbrl1558">&#8212;</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total provision for income taxes</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_984_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20191229__20201226_zre3aAgIyR7g" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total provision for income taxes">129,000</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20181230__20191228_zNANabJa4nS3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total provision for income taxes">108,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20171231__20181229_zhLeoxotV3n2" style="border-bottom: Black 2.5pt double; text-align: right" title="Total provision for income taxes">30,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SummaryOfPositionsForWhichSignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleTextBlock', window );">Schedule of Unrecognized Tax Benefit</a></td>
<td class="text"><p id="xdx_89C_eus-gaap--SummaryOfPositionsForWhichSignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleTextBlock_zhOWzrHQxka9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
following table sets forth the changes in the Company&#8217;s balance of unrecognized tax benefits for the year ended:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B7_z7DggOvx7j24" style="display: none">Schedule of Unrecognized Tax Benefit</span>&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 78%; text-align: left">Unrecognized tax benefits at December 29, 2018</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--UnrecognizedTaxBenefits_iS_pp0p0_c20181230__20191228_zohoDWCnUz72" style="width: 18%; text-align: right" title="Beginning balance">394,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Gross increases&#8212;prior year tax positions</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions_pp0p0_c20181230__20191228_zr9LLHrj0p2g" style="border-bottom: Black 1.5pt solid; text-align: right" title="Gross increases - prior year tax positions"><span style="-sec-ix-hidden: xdx2ixbrl1570">&#8212;</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="display: none; vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Gross increases&#8212;current year tax positions</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"/><td id="xdx_98E_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_pp0p0_c20181230__20191228_zn1cqCMLz0h6" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1571">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Unrecognized tax benefits at December 28, 2019</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--UnrecognizedTaxBenefits_iE_pp0p0_c20181230__20191228_zJk8xkZHLoy1" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">394,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
<tr style="display: none; vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Unrecognized tax benefits at December 28, 2019</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--UnrecognizedTaxBenefits_iS_pp0p0_c20191229__20201226_z5FfsNJbh8Qa" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">394,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Gross increases&#8212;current year tax positions</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_pp0p0_c20191229__20201226_zYzW4aQCve31" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Gross increases - current year tax positions"><span style="-sec-ix-hidden: xdx2ixbrl1576">&#8212;</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Unrecognized tax benefits at December 26, 2020</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_987_eus-gaap--UnrecognizedTaxBenefits_iE_pp0p0_c20191229__20201226_zDaVzNEWT2H3" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Ending balance">394,000</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
</table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock', window );">Schedule of Effective Income Tax Rate Reconciliation</a></td>
<td class="text"><p id="xdx_89D_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zcxnEbKya1Gl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
actual income tax provision reported from operations are different than those which would have been computed by applying the federal
statutory tax rate to loss before income tax provision. A reconciliation of income tax (benefit) provision from continuing operations
as computed at the U.S. federal statutory income tax rate to the provision for income tax benefit is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_8BA_zRHMbMrsU0T5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif; display: none">Schedule of Effective Income Tax Rate Reconciliation</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">Fiscal Year</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2018</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 49%; text-align: left">Tax provision at federal statutory rates</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98D_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20191229__20201226_pp0p0" style="width: 13%; font-weight: bold; text-align: right" title="Tax provision at federal statutory rates">(925,000</td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20181230__20191228_pp0p0" style="width: 13%; text-align: right" title="Tax provision at federal statutory rates">(6,196,000</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20171231__20181229_pp0p0" style="width: 13%; text-align: right" title="Tax provision at federal statutory rates">(7,515,000</td><td style="width: 1%; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">State tax liability</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="State tax liability"><span style="-sec-ix-hidden: xdx2ixbrl1596">&#8212;</span></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20181230__20191228_pp0p0" style="text-align: right" title="Foreign deferred tax rate differential">(64,000</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20171231__20181229_pp0p0" style="text-align: right" title="Foreign deferred tax rate differential">(39,000</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Foreign withholding</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--IncomeTaxReconciliationRepatriationOfForeignEarnings_pp0p0_c20191229__20201226_zWRSzNSnxwya" style="font-weight: bold; text-align: right" title="Foreign withholding"><span style="-sec-ix-hidden: xdx2ixbrl1608">&#8212;</span></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Outside basis in Kowon, net unremitted earnings</td><td style="font-weight: bold">&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Permanent items</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Permanent items">238,000</td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Increase in net state operating loss carryforwards</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_981_ecustom--IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Increase in net state operating loss carryforwards">(233,000</td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards_c20181230__20191228_pp0p0" style="text-align: right" title="Increase in net state operating loss carryforwards">(1,985,000</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards_c20171231__20181229_pp0p0" style="text-align: right" title="Increase in net state operating loss carryforwards">(406,000</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Utilization of net operating losses for U.K. research and development refund</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--OtherIncomeTaxExpenseBenefitContinuingOperations_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Utilization of net operating losses for U.K. research and development refund">(151,000</td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--OtherIncomeTaxExpenseBenefitContinuingOperations_c20181230__20191228_pp0p0" style="text-align: right" title="Utilization of net operating losses for U.K. research and development refund">(148,000</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--OtherIncomeTaxExpenseBenefitContinuingOperations_pp0p0_c20171231__20181229_z7D20Hr7DhLe" style="text-align: right" title="Utilization of net operating losses for U.K. research and development refund"><span style="-sec-ix-hidden: xdx2ixbrl1636">&#8212;</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Provision to tax return
adjustments and tax rate change <sup/></span></td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_985_ecustom--EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Provision to tax return adjustments and tax rate change (1)">(180,000</td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes_c20171231__20181229_pp0p0" style="text-align: right" title="Provision to tax return adjustments and tax rate change (1)">(76,000</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Tax credits</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--IncomeTaxReconciliationTaxCredits_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Tax credits">9,000</td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--IncomeTaxReconciliationTaxCredits_pp0p0_c20181230__20191228_zQRgDDUwISrl" style="text-align: right" title="Tax credits">(1,931,000</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--IncomeTaxReconciliationTaxCredits_c20171231__20181229_pp0p0" style="text-align: right" title="Tax credits">239,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Non-deductible 162M compensation limitations</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98C_ecustom--EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation_pp0p0_c20191229__20201226_zZUgVaKKNQb5" style="font-weight: bold; text-align: right" title="Non-deductible 162M compensation limitations"><span style="-sec-ix-hidden: xdx2ixbrl1650">&#8212;</span></td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation_pp0p0_c20181230__20191228_z38q0rpYANi4" style="text-align: right" title="Non-deductible 162M compensation limitations"><span style="-sec-ix-hidden: xdx2ixbrl1652">&#8212;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation_c20171231__20181229_pp0p0" style="text-align: right" title="Non-deductible 162M compensation limitations">13,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Equity compensation</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Non-deductible equity compensation">(121,000</td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20181230__20191228_pp0p0" style="text-align: right" title="Non-deductible equity compensation">16,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20171231__20181229_pp0p0" style="text-align: right" title="Non-deductible equity compensation">290,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Uncertain tax position for transfer pricing</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--IncomeTaxReconciliationTaxContingencies_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Uncertain tax position for transfer pricing">129,000</td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationTaxContingencies_c20181230__20191228_pp0p0" style="text-align: right" title="Uncertain tax position for transfer pricing">105,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationTaxContingencies_c20171231__20181229_pp0p0" style="text-align: right" title="Uncertain tax position for transfer pricing">91,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Other, net</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--IncomeTaxReconciliationOtherAdjustments_c20191229__20201226_pp0p0" style="font-weight: bold; text-align: right" title="Other, net">(14,000</td><td style="font-weight: bold; text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--IncomeTaxReconciliationOtherAdjustments_c20181230__20191228_pp0p0" style="text-align: right" title="Other, net">(22,000</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--IncomeTaxReconciliationOtherAdjustments_c20171231__20181229_pp0p0" style="text-align: right" title="Other, net">45,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Change in valuation allowance</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_pp0p0_c20191229__20201226_zG6AzdfgQi6c" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Change in valuation allowance">1,415,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20181230__20191228_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in valuation allowance">7,562,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20171231__20181229_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in valuation allowance">7,364,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Total provision</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98E_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20191229__20201226_zyTZZltSxN22" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total provision">129,000</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20181230__20191228_zgtxoWC1XhI" style="border-bottom: Black 2.5pt double; text-align: right" title="Total provision">108,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20171231__20181229_zkWIGO5fAmdl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total provision">30,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock', window );">Schedule of Deferred Tax Assets and Liabilities</a></td>
<td class="text"><p id="xdx_897_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zjCHaNznqhQd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B6_z5peY1LFH2D1" style="display: none">Schedule
of Deferred Tax Assets and Liabilities</span></span>&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Fiscal Year</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Deferred tax liability:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; width: 60%; text-align: left">Foreign withholding liability</td><td style="width: 2%; font-weight: bold">&#160;</td>
    <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98E_ecustom--DeferredTaxLiabilitiesForeignTaxes_c20201226_pp0p0" style="width: 16%; font-weight: bold; text-align: right" title="Foreign withholding liability">(554,000</td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--DeferredTaxLiabilitiesForeignTaxes_c20191228_pp0p0" style="width: 16%; text-align: right" title="Foreign withholding liability">(525,000</td><td style="width: 1%; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Deferred tax assets:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Federal net operating loss carryforwards</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsDomestic_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="Federal net operating loss carryforwards">46,311,000</td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsDomestic_c20191228_pp0p0" style="text-align: right" title="Federal net operating loss carryforwards">44,820,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">State net operating loss carryforwards</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal_c20201226_pp0p0" style="font-weight: bold; text-align: right" title="State net operating loss carryforwards">5,454,000</td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal_c20191228_pp0p0" style="text-align: right" title="State net operating loss carryforwards">5,097,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Foreign net operating loss carryforwards</td><td style="font-weight: bold">&#160;</td>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809555218648">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accrued Warranty (Tables)<br></strong></div></th>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability.</p></div>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809642332328">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Segments and Disaggregation of Revenue (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingAbstract', window );"><strong>Segment Reporting [Abstract]</strong></a></td>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongLivedAssetsByGeographicAreasTableTextBlock', window );">Schedule of Long-lived Assets by Geographic Areas</a></td>
<td class="text"><p id="xdx_896_eus-gaap--LongLivedAssetsByGeographicAreasTableTextBlock_zy30RpW2k9q5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Total
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock', window );">Schedule of Segment Reporting Information, by Segment</a></td>
<td class="text"><p id="xdx_895_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zxRPkKmsQTI" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">Total
revenue by display application for the fiscal years ended December 26, 2020, December 28, 2019 and December 29, 2018 was as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BA_zX749LayNIm8" style="display: none">Schedule of Segment Reporting Information, by Segment</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid">(In thousands)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 49%; font-weight: bold">Defense</td><td style="width: 2%; font-weight: bold">&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">Consumer</td><td style="font-weight: bold">&#160;</td>
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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809554128904">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Selected Quarterly Financial Information (Unaudited) (Tables)<br></strong></div></th>
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    <td style="font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--EarningsPerShareDiluted_pii_c20200628__20200926_fKDEp_zKbzinDTWVph" style="font-weight: bold; text-align: right" title="Net (loss) income per share diluted">(0.01</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">$</td><td id="xdx_986_eus-gaap--EarningsPerShareDiluted_pii_c20200927__20201226_fKDEp_zsElxA217aI8" style="font-weight: bold; text-align: right" title="Net (loss) income per share diluted">0.02</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold">Weighted average number of common shares outstanding:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; font-weight: bold">Basic</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20191229__20200328_pii" style="font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding basic">82,536</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
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    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20200628__20200926_pii" style="font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding basic">82,596</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20200927__20201226_pii" style="font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding basic">81,689</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; font-weight: bold; padding-bottom: 1.5pt">Diluted</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20200628__20200926_pii" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding diluted">82,596</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20200927__20201226_pii" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted average number of common shares outstanding diluted">82,196</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F0A_zu4btFeVHSXe" style="font: 10pt Times New Roman, Times, Serif">(1)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F16_z1L09gFvbLoi" style="font: 10pt Times New Roman, Times, Serif">Net
    loss per share is computed independently for each of the quarters presented; accordingly, the sum of the quarterly net income
    per share may not equal the total computed for the year.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F03_zASmKkRtnNNl" style="font: 10pt Times New Roman, Times, Serif">(2)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F12_zz1SKKhOIPfk" style="font: 10pt Times New Roman, Times, Serif">Gross
    profit is defined as net product revenues less cost of product revenues.</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Quarterly
Periods During Fiscal Year Ended December 28, 2019:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"/>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid">(in thousands, except per share data)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times ew Roman, Times, Serif">Three months<br/> ended <br/> March 30,</span></p>
                                                                                <p style="margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">2019</span></p></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0"><span style="font: 10pt TimesNew Roman, Times, Serif">Three months<br/> ended <br/> June 29,</span></p>
                                                                                <p style="margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">2019<span id="xdx_F59_zI6dcwkb1Vii"><sup>(3)</sup></span></span></p></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Three
    months<br/> ended <br/> September 28, 2019</span></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Three months<br/> ended <br/> December 28, 2019</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 39%; text-align: left">Total revenue</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--Revenues_c20181230__20190330_pn3n3" style="width: 12%; text-align: right" title="Revenue">5,543</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pn3n3_c20190331__20190629_fKDMp_zun8zvmlMaU1" style="width: 12%; text-align: right" title="Revenue">9,110</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--Revenues_c20190630__20190928_pn3n3" style="width: 12%; text-align: right" title="Revenue">6,139</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--Revenues_c20190929__20191228_pn3n3" style="width: 12%; text-align: right" title="Revenue">8,727</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Gross profit <sup id="xdx_F47_zuA7VNSnaHad">(2)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--GrossProfit_pn3n3_c20181230__20190330_fKDIp_zlX4JMtsX3X7" style="text-align: right" title="Gross profit">(1,263</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--GrossProfit_pn3n3_c20190331__20190629_fKDIpKDMp_zvIsdaDvfo5" style="text-align: right" title="Gross profit">(808</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--GrossProfit_pn3n3_c20190630__20190928_fKDIp_zBtoPycePEjh" style="text-align: right" title="Gross profit">265</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--GrossProfit_pn3n3_c20190929__20191228_fKDIp_z94Plw4iwUhc" style="text-align: right" title="Gross profit">1,188</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Loss from operations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20181230__20190330_pn3n3" style="text-align: right" title="(Loss) income from operations">(11,584</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_pn3n3_c20190331__20190629_fKDMp_z2vijjdvkBZh" style="text-align: right" title="(Loss) income from operations">(4,838</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20190630__20190928_pn3n3" style="text-align: right" title="(Loss) income from operations">(6,402</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_c20190929__20191228_pn3n3" style="text-align: right" title="(Loss) income from operations">(3,556</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Net loss attributable to the controlling interest</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--NetIncomeLoss_c20181230__20190330_pn3n3" style="text-align: right" title="Net (loss) income attributable to the controlling interest">(11,331</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--NetIncomeLoss_pn3n3_c20190331__20190629_fKDMp_zqtLBMtdWCs5" style="text-align: right" title="Net (loss) income attributable to the controlling interest">(4,260</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--NetIncomeLoss_c20190630__20190928_pn3n3" style="text-align: right" title="Net (loss) income attributable to the controlling interest">(6,625</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--NetIncomeLoss_c20190929__20191228_pn3n3" style="text-align: right" title="Net (loss) income attributable to the controlling interest">(7,290</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font: 10pt Times New Roman, Times, Serif">Net loss per share <sup>(1)</sup>:</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td id="xdx_F41_z7pRVc6OZI5e" style="padding-left: 10pt; text-align: left">Basic and diluted</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--EarningsPerShareBasicAndDiluted_pii_c20181230__20190330_fKDEp_zPZw7G2gcNr7" style="text-align: right" title="Net loss per share basic and diluted">(0.15</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--EarningsPerShareBasicAndDiluted_pii_c20190331__20190629_fKDEpKDMp_zURCo8biCzH3" style="text-align: right" title="Net loss per share basic and diluted">(0.05</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--EarningsPerShareBasicAndDiluted_pii_c20190630__20190928_fKDEp_zmrz5jcCMEmj" style="text-align: right" title="Net loss per share basic and diluted">(0.08</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--EarningsPerShareBasicAndDiluted_pii_c20190929__20191228_fKDEp_zLGyqisk6Sf1" style="text-align: right" title="Net loss per share basic and diluted">(0.09</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Weighted average number of common shares outstanding:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Basic and diluted</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--WeightedAverageNumberOfShareOutstandingBasicAndDiluted_c20181230__20190330_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average number of common shares outstanding basic and diluted">74,969</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--WeightedAverageNumberOfShareOutstandingBasicAndDiluted_pii_c20190331__20190629_fKDMp_zFmi56W6z37j" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average number of common shares outstanding basic and diluted">81,950</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--WeightedAverageNumberOfShareOutstandingBasicAndDiluted_c20190630__20190928_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average number of common shares outstanding basic and diluted">82,054</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--WeightedAverageNumberOfShareOutstandingBasicAndDiluted_c20190929__20191228_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average number of common shares outstanding basic and diluted">82,155</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-indent: -27pt"/>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F06_zizIbstpslve" style="font: 10pt Times New Roman, Times, Serif">(1)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F16_zfPeBSwP3GJ2" style="font: 10pt Times New Roman, Times, Serif">Net
    loss per share is computed independently for each of the quarters presented; accordingly, the sum of the quarterly net income
    per share may not equal the total computed for the year.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0B_ziOGTgogUCc4" style="font: 10pt Times New Roman, Times, Serif">(2)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1A_zDsRYyP5iCZ5" style="font: 10pt Times New Roman, Times, Serif">Gross
    profit is defined as net product revenues less cost of product revenues.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0C_z6TKXxi8s7Df" style="font: 10pt Times New Roman, Times, Serif">(3)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F19_z4Tl3nLTjyH" style="font: 10pt Times New Roman, Times, Serif">Includes
    $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFF1YXJ0ZXJseSBGaW5hbmNpYWwgSW5mb3JtYXRpb24gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--Revenues_pn5n6_c20190331__20190629__srt--ProductOrServiceAxis__custom--RevenuefromLicensingMember_zSfrV4rI0vl3" title="Revenue">3.5</span> million revenue from licensing functional IP for the three month period ended June 29, 2019.</span></td></tr>
</table>
<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_QuarterlyFinancialInformationDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809560676216">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsAbstract', window );"><strong>Related Party Transactions [Abstract]</strong></a></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BD_zLXfJLD84EQl" style="display: none">Schedule of Transactions with Related Parties</span></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">At
December 26, 2020 and December 28, 2019, the Company had the following receivables and payables with related parties:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.3in; border-collapse: collapse; width: 96%">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsAbstract</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates.</p></div>
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<html>
<head>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809555120712">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Valuation and Qualifying Accounts (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ValuationAndQualifyingAccountsAbstract', window );"><strong>SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_ScheduleOfValuationAndQualifyingAccountsTableTextBlock', window );">Schedule of Valuation and Qualifying Accounts</a></td>
<td class="text"><p id="xdx_89F_ecustom--ScheduleOfValuationAndQualifyingAccountsTableTextBlock_zAsjjnmUiyAj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">The
following table sets forth activity in Kopin&#8217;s allowance for doubtful accounts:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B3_z7e0ExVHZdN4" style="display: none">Schedule of Valuation and Qualifying Accounts</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

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    <td style="border-bottom: Black 1.5pt solid">Fiscal year ended:</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Balance at <br/>Beginning <br/>of Year</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Deductions <br/>from <br/>Reserve</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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    <td style="width: 40%">December 29, 2018</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_pp0p0_c20171231__20181229_zJOgRlcEPRD" style="width: 11%; text-align: right" title="Begining balance">149,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--ProvisionForDoubtfulAccounts_c20171231__20181229_pp0p0" style="width: 11%; text-align: right" title="Additions charged to Income">268,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_988_ecustom--AllowanceForDoubtfulAccountsReceivablesRecoveries_pp0p0_c20171231__20181229_zeDu3yDdzkwh" style="width: 11%; text-align: right" title="Deductions from reserve">(113,000</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_pp0p0_c20171231__20181229_zVLtYvcTK4Yh" style="width: 11%; text-align: right" title="Ending balance">304,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
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    <td>December 28 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_pp0p0_c20181230__20191228_zknJ0zEHvjCh" style="text-align: right" title="Begining balance">304,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--ProvisionForDoubtfulAccounts_c20181230__20191228_pp0p0" style="text-align: right" title="Additions charged to Income">951,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--AllowanceForDoubtfulAccountsReceivablesRecoveries_pp0p0_c20181230__20191228_zkQr46jnFpg" style="text-align: right" title="Deductions from reserve">(317,000</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_pp0p0_c20181230__20191228_zbw0ZPBx5D3d" style="text-align: right" title="Ending balance">938,000</td><td style="text-align: left">&#160;</td></tr>
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    <td style="font-weight: bold; padding-bottom: 1.5pt">December 26, 2020</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_pp0p0_c20191229__20201226_zbQIzWE1RE3d" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Begining balance">938,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_98B_eus-gaap--ProvisionForDoubtfulAccounts_c20191229__20201226_pp0p0" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Additions charged to Income">42,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_98A_ecustom--AllowanceForDoubtfulAccountsReceivablesRecoveries_iN_pp0p0_di_c20191229__20201226_zwSkSkns75Bd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Deductions from reserve">(805,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_98B_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_pp0p0_c20191229__20201226_z5dlAZy1FQI8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Ending balance">175,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule Of Valuation And Qualifying Accounts [Table Text Block]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<html>
<head>
<title></title>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809556245800">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Restated Consolidated Statement of Operations (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="9">3 Months Ended</th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Sep. 26, 2020</div></th>
<th class="th"><div>Jun. 27, 2020</div></th>
<th class="th"><div>Mar. 28, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Sep. 28, 2019</div></th>
<th class="th"><div>Jun. 29, 2019</div></th>
<th class="th"><sup>[1]</sup></th>
<th class="th"><div>Mar. 30, 2019</div></th>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 40,127,669<span></span>
</td>
<td class="nump">$ 29,518,809<span></span>
</td>
<td class="nump">$ 24,465,005<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfGoodsAndServicesSold', window );">Cost of product revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,398,381<span></span>
</td>
<td class="nump">20,901,538<span></span>
</td>
<td class="nump">15,831,441<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributable to Kopin Corporation</a></td>
<td class="nump">$ 1,263,000<span></span>
</td>
<td class="num">$ (957,000)<span></span>
</td>
<td class="num">$ (1,122,000)<span></span>
</td>
<td class="num">$ (3,596,000)<span></span>
</td>
<td class="num">$ (7,290,000)<span></span>
</td>
<td class="num">$ (6,625,000)<span></span>
</td>
<td colspan="2" class="num">$ (4,260,000)<span></span>
</td>
<td class="num">$ (11,331,000)<span></span>
</td>
<td class="num">(4,411,112)<span></span>
</td>
<td class="num">(29,506,252)<span></span>
</td>
<td class="num">(34,533,542)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RestatementAxis=KOPN_BalancesWithoutAdoptionOfTopicSixZeroSixMember', window );">Balances Without Adoption of Topic 606 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfGoodsAndServicesSold', window );">Cost of product revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">16,809,343<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributable to Kopin Corporation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(34,649,482)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RestatementAxis=KOPN_EffectOfChangeHigherLowerMember', window );">Effect of Change Higher/(Lower) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfGoodsAndServicesSold', window );">Cost of product revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(977,902)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributable to Kopin Corporation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">115,940<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=KOPN_NetProductRevenuesMember', window );">Net Product Revenues [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">28,517,874<span></span>
</td>
<td class="nump">20,283,888<span></span>
</td>
<td class="nump">19,211,115<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=KOPN_NetProductRevenuesMember', window );">Net Product Revenues [Member] | Balances Without Adoption of Topic 606 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">19,726,901<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=KOPN_NetProductRevenuesMember', window );">Net Product Revenues [Member] | Effect of Change Higher/(Lower) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(515,786)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=KOPN_ResearchAndDevelopmentAndOtherRevenuesMember', window );">Research and Development and Other Revenues [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 11,609,795<span></span>
</td>
<td class="nump">$ 9,234,921<span></span>
</td>
<td class="nump">5,253,890<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=KOPN_ResearchAndDevelopmentAndOtherRevenuesMember', window );">Research and Development and Other Revenues [Member] | Balances Without Adoption of Topic 606 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,600,066<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=KOPN_ResearchAndDevelopmentAndOtherRevenuesMember', window );">Research and Development and Other Revenues [Member] | Effect of Change Higher/(Lower) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (346,176)<span></span>
</td>
</tr>
<tr><td colspan="13"></td></tr>
<tr><td colspan="13"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Includes
    $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFF1YXJ0ZXJseSBGaW5hbmNpYWwgSW5mb3JtYXRpb24gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--Revenues_pn5n6_c20190331__20190629__srt--ProductOrServiceAxis__custom--RevenuefromLicensingMember_zSfrV4rI0vl3" title="Revenue">3.5</span> million revenue from licensing functional IP for the three month period ended June 29, 2019.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 924<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 11.L)<br> -URI http://asc.fasb.org/extlink&amp;oid=6472922&amp;loc=d3e499488-122856<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2(a),(d))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9031-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9038-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130543-203045<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9054-108599<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130545-203045<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 924<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 11.L)<br> -URI http://asc.fasb.org/extlink&amp;oid=6472922&amp;loc=d3e499488-122856<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809553987976">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Satisfaction of Performance Obligations (Details)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TimingOfTransferOfGoodOrServiceAxis=us-gaap_TransferredAtPointInTimeMember', window );">Transferred at Point in Time [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_RevenuePercentagefromProductsandServicesTransferredCustomers', window );">Revenue percentage from products and services transferred customers</a></td>
<td class="nump">34.00%<span></span>
</td>
<td class="nump">64.00%<span></span>
</td>
<td class="nump">60.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TimingOfTransferOfGoodOrServiceAxis=us-gaap_TransferredOverTimeMember', window );">Transferred over Time [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_RevenuePercentagefromProductsandServicesTransferredCustomers', window );">Revenue percentage from products and services transferred customers</a></td>
<td class="nump">66.00%<span></span>
</td>
<td class="nump">36.00%<span></span>
</td>
<td class="nump">40.00%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_RevenuePercentagefromProductsandServicesTransferredCustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Revenue percentage from products and services transferred customers.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_RevenuePercentagefromProductsandServicesTransferredCustomers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisaggregationOfRevenueLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DisaggregationOfRevenueLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TimingOfTransferOfGoodOrServiceAxis=us-gaap_TransferredAtPointInTimeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TimingOfTransferOfGoodOrServiceAxis=us-gaap_TransferredAtPointInTimeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TimingOfTransferOfGoodOrServiceAxis=us-gaap_TransferredOverTimeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TimingOfTransferOfGoodOrServiceAxis=us-gaap_TransferredOverTimeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>60
<FILENAME>R44.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559954040">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Schedule of Inventory (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryRawMaterials', window );">Raw materials</a></td>
<td class="nump">$ 3,609,710<span></span>
</td>
<td class="nump">$ 2,630,156<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryWorkInProcess', window );">Work-in-process</a></td>
<td class="nump">565,986<span></span>
</td>
<td class="nump">711,475<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryFinishedGoods', window );">Finished goods</a></td>
<td class="nump">280,060<span></span>
</td>
<td class="nump">427,065<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Total</a></td>
<td class="nump">$ 4,455,756<span></span>
</td>
<td class="nump">$ 3,768,696<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryFinishedGoods">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before valuation and LIFO reserves of completed merchandise or goods expected to be sold within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryFinishedGoods</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryRawMaterials">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before valuation and LIFO reserves of raw materials expected to be sold, or consumed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(a)(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryRawMaterials</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryWorkInProcess">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before valuation and LIFO reserves of merchandise or goods in the production process expected to be completed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(a)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryWorkInProcess</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>61
<FILENAME>R45.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809555369400">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Changes in Asset Retirement Obligations (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetRetirementObligation', window );">Beginning balance</a></td>
<td class="nump">$ 261,883<span></span>
</td>
<td class="nump">$ 254,098<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetRetirementObligationPeriodIncreaseDecrease', window );">Exchange rate change</a></td>
<td class="nump">9,457<span></span>
</td>
<td class="nump">7,785<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetRetirementObligation', window );">Ending balance</a></td>
<td class="nump">$ 271,340<span></span>
</td>
<td class="nump">$ 261,883<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetRetirementObligation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 410<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6392692&amp;loc=d3e7535-110849<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetRetirementObligation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetRetirementObligationPeriodIncreaseDecrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in asset retirement obligations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 410<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6392692&amp;loc=d3e7535-110849<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetRetirementObligationPeriodIncreaseDecrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<html>
<head>
<title></title>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559086616">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Nonvested restricted common stock</a></td>
<td class="nump">3,051,874<span></span>
</td>
<td class="nump">1,863,124<span></span>
</td>
<td class="nump">2,213,249<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>63
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<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809640293080">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Accumulated Other Comprehensive Income (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems', window );"><strong>New Accounting Pronouncements or Change in Accounting Principle [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Beginning balance</a></td>
<td class="nump">$ 1,757,184<span></span>
</td>
<td class="nump">$ 1,554,587<span></span>
</td>
<td class="nump">$ 3,564,779<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent', window );">Changes during year</a></td>
<td class="num">(272,750)<span></span>
</td>
<td class="nump">202,597<span></span>
</td>
<td class="num">(2,010,192)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Ending balance</a></td>
<td class="nump">1,484,434<span></span>
</td>
<td class="nump">1,757,184<span></span>
</td>
<td class="nump">1,554,587<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis=us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember', window );">Reclassification out of Accumulated Other Comprehensive Income [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems', window );"><strong>New Accounting Pronouncements or Change in Accounting Principle [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Beginning balance</a></td>
<td class="num">(42,491)<span></span>
</td>
<td class="num">(5,135)<span></span>
</td>
<td class="num">(54,660)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent', window );">Changes during year, reclassifications</a></td>
<td class="num">(21,028)<span></span>
</td>
<td class="num">(37,356)<span></span>
</td>
<td class="nump">49,525<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Ending balance</a></td>
<td class="num">(63,519)<span></span>
</td>
<td class="num">(42,491)<span></span>
</td>
<td class="num">(5,135)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedTranslationAdjustmentMember', window );">Accumulated Foreign Currency Adjustment Attributable to Parent [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems', window );"><strong>New Accounting Pronouncements or Change in Accounting Principle [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Beginning balance</a></td>
<td class="nump">1,230,358<span></span>
</td>
<td class="nump">1,436,938<span></span>
</td>
<td class="nump">3,231,706<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OciBeforeReclassificationsNetOfTaxAttributableToParent', window );">Changes during year, before reclassifications</a></td>
<td class="num">(67,852)<span></span>
</td>
<td class="num">(206,580)<span></span>
</td>
<td class="num">(1,794,768)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Ending balance</a></td>
<td class="nump">1,162,506<span></span>
</td>
<td class="nump">1,230,358<span></span>
</td>
<td class="nump">1,436,938<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember', window );">AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-sale, Parent [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems', window );"><strong>New Accounting Pronouncements or Change in Accounting Principle [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Beginning balance</a></td>
<td class="nump">569,317<span></span>
</td>
<td class="nump">122,784<span></span>
</td>
<td class="nump">387,733<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OciBeforeReclassificationsNetOfTaxAttributableToParent', window );">Changes during year, before reclassifications</a></td>
<td class="num">(183,870)<span></span>
</td>
<td class="nump">446,533<span></span>
</td>
<td class="num">(264,949)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Ending balance</a></td>
<td class="nump">$ 385,447<span></span>
</td>
<td class="nump">$ 569,317<span></span>
</td>
<td class="nump">$ 122,784<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=d3e637-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14A<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669686-108580<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121370832&amp;loc=SL117420844-207641<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=121370832&amp;loc=SL117420844-207641<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=d3e681-108580<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OciBeforeReclassificationsNetOfTaxAttributableToParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax, before reclassification adjustments, of other comprehensive income (loss), attributable to parent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 55<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=121640130&amp;loc=d3e1436-108581<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14A<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669686-108580<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OciBeforeReclassificationsNetOfTaxAttributableToParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of other comprehensive income (loss) attributable to parent entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669625-108580<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=108774443&amp;loc=SL4569643-111683<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=108774443&amp;loc=SL4569616-111683<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of reclassification adjustments of other comprehensive income (loss) attributable to parent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14A<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669686-108580<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 55<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=121640130&amp;loc=d3e1436-108581<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ReclassificationFromAociCurrentPeriodNetOfTaxAttributableToParent</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis=us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeAxis=us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedTranslationAdjustmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedTranslationAdjustmentMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809560396872">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueRemainingPerformanceObligation', window );">Remaining performance obligations</a></td>
<td class="nump">$ 25,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiability', window );">Contract liabilities</a></td>
<td class="nump">1,493,847<span></span>
</td>
<td class="nump">$ 796,794<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_GainInReversalOfOtherthantemporaryImpairment', window );">Gain in reversal of other-than-temporary impairment</a></td>
<td class="nump">$ 200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Stock options granted</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 331,344<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseRightOfUseAsset', window );">Operating Lease Right-of-use Assets</a></td>
<td class="nump">1,780,039<span></span>
</td>
<td class="nump">2,753,963<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,700,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiability', window );">Operating Lease Liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,800,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityCurrent', window );">Lease liability current</a></td>
<td class="nump">$ 982,375<span></span>
</td>
<td class="nump">$ 1,041,695<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000.0<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Property, plant and equipment estimated lives</a></td>
<td class="text">3 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1', window );">Vesting period</a></td>
<td class="text">1 year<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Property, plant and equipment estimated lives</a></td>
<td class="text">10 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiability', window );">Contract liabilities</a></td>
<td class="nump">$ 10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1', window );">Vesting period</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_OwnershipAxis=KOPN_EMDTMember', window );">eMDT [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MinorityInterestOwnershipPercentageByParent', window );">Subsidary percentage</a></td>
<td class="nump">80.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_GainInReversalOfOtherthantemporaryImpairment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Gain in reversal of other-than-temporary impairment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_GainInReversalOfOtherthantemporaryImpairment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ContractWithCustomerLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121556615&amp;loc=SL49130531-203044<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130549-203045<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121556615&amp;loc=SL49130532-203044<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ContractWithCustomerLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Goodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(10)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=120320667&amp;loc=SL49117168-202975<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=99380562&amp;loc=d3e13770-109266<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Goodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MinorityInterestOwnershipPercentageByParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The parent entity's interest in net assets of the subsidiary, expressed as a percentage.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MinorityInterestOwnershipPercentageByParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseRightOfUseAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's right to use underlying asset under operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseRightOfUseAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentUsefulLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentUsefulLife</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueRemainingPerformanceObligation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of transaction price allocated to performance obligation that has not been recognized as revenue.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130556-203045<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueRemainingPerformanceObligation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Period over which grantee's right to exercise award under share-based payment arrangement is no longer contingent on satisfaction of service or performance condition, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. Includes, but is not limited to, combination of market, performance or service condition.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Gross number of share options (or share units) granted during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
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<td></td>
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<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_OwnershipAxis=KOPN_EMDTMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_OwnershipAxis=KOPN_EMDTMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809556992664">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Property Plant and Equipment (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property, plant and equipment, gross</a></td>
<td class="nump">$ 19,081,616<span></span>
</td>
<td class="nump">$ 20,023,626<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment', window );">Accumulated depreciation and amortization</a></td>
<td class="num">(17,454,686)<span></span>
</td>
<td class="num">(18,550,285)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property, plant and equipment, net</a></td>
<td class="nump">$ 1,626,930<span></span>
</td>
<td class="nump">1,473,341<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Useful Life</a></td>
<td class="text">3 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Useful Life</a></td>
<td class="text">10 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_EquipmentMember', window );">Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property, plant and equipment, gross</a></td>
<td class="nump">$ 15,031,726<span></span>
</td>
<td class="nump">16,344,040<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_EquipmentMember', window );">Equipment [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Useful Life</a></td>
<td class="text">3 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_EquipmentMember', window );">Equipment [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Useful Life</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember', window );">Leasehold Improvements [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property, plant and equipment, gross</a></td>
<td class="nump">$ 3,574,103<span></span>
</td>
<td class="nump">3,577,809<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_UsefulLifeDescription', window );">Useful Life, description</a></td>
<td class="text">Life of the lease<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember', window );">Furniture and Fixtures [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Useful Life</a></td>
<td class="text">3 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property, plant and equipment, gross</a></td>
<td class="nump">$ 101,777<span></span>
</td>
<td class="nump">101,777<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_AssetUnderConstructionMember', window );">Asset under Construction [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property, plant and equipment, gross</a></td>
<td class="nump">$ 374,010<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_UsefulLifeDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Useful Life, description.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_UsefulLifeDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.14)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.13)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentLineItems">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentLineItems</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentUsefulLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentUsefulLife</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td>xbrli:durationItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
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<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_EquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
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<td></td>
</tr>
</table></div>
</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_AssetUnderConstructionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559807928">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, Plant and Equipment (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Depreciation', window );">Depreciation expense</a></td>
<td class="nump">$ 700,000<span></span>
</td>
<td class="nump">$ 800,000<span></span>
</td>
<td class="nump">$ 1,000,000.0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetImpairmentCharges', window );">Asset impairment charges</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,526,669<span></span>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetImpairmentCharges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=109226348&amp;loc=d3e2420-110228<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetImpairmentCharges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Depreciation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Depreciation</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
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<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
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<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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</head>
<body>
<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809555379272">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Lease Expense (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 26, 2020 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeasesAbstract', window );"><strong>Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseCost', window );">Operating lease cost</a></td>
<td class="nump">$ 1,155,967<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeasesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeasesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of single lease cost, calculated by allocation of remaining cost of lease over remaining lease term. Includes, but is not limited to, single lease cost, after impairment of right-of-use asset, calculated by amortization of remaining right-of-use asset and accretion of lease liability.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI http://asc.fasb.org/extlink&amp;oid=121568110&amp;loc=SL77918982-209971<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918686-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>68
<FILENAME>R52.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559896824">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Schedule of Future Lease Payment Under Non-cancellable Lease (Details)<br></strong></div></th>
<th class="th">
<div>Dec. 26, 2020 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeasesAbstract', window );"><strong>Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths', window );">2021</a></td>
<td class="nump">$ 1,065,879<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo', window );">2022</a></td>
<td class="nump">657,084<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree', window );">2023</a></td>
<td class="nump">201,333<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue', window );">Total future lease payments</a></td>
<td class="nump">1,924,296<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount', window );">Less imputed interest</a></td>
<td class="num">(115,546)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_OperatingLeaseLiability1', window );">Total</a></td>
<td class="nump">$ 1,808,750<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_OperatingLeaseLiability1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Operating lease liability.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_OperatingLeaseLiability1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeasesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeasesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918701-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918701-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918701-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918701-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payments in excess of discounted obligation for lease payments for operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918701-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>69
<FILENAME>R53.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809560115240">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Supplemental Information Related To Leases (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 26, 2020 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeasesAbstract', window );"><strong>Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasePayments', window );">Cash paid for amounts included in the measurement of operating lease liabilities</a></td>
<td class="nump">$ 1,196,386<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent', window );">Weighted Average Discount Rate - Operating Leases</a></td>
<td class="nump">6.15%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1', window );">Weighted Average Remaining Lease Term-Operating Leases (in years)</a></td>
<td class="text">2 years 2 months 19 days<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeasesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeasesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasePayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow from operating lease, excluding payments to bring another asset to condition and location necessary for its intended use.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 5<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918643-209977<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918686-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasePayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average discount rate for operating lease calculated at point in time.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918686-209980<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI http://asc.fasb.org/extlink&amp;oid=121568110&amp;loc=SL77918982-209971<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining lease term for operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI http://asc.fasb.org/extlink&amp;oid=121568110&amp;loc=SL77918982-209971<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918686-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
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<FILENAME>R54.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809644609944">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Leases (Details Narrative)<br> $ in Millions</strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 28, 2019 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeasesAbstract', window );"><strong>Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeaseAndRentalExpense', window );">Rent expense</a></td>
<td class="nump">$ 1.4<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeaseAndRentalExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of rent expense incurred for leased assets, including but not limited to, furniture and equipment, that is not directly or indirectly associated with the manufacture, sale or creation of a product or product line.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeaseAndRentalExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeasesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeasesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>71
<FILENAME>R55.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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</head>
<body>
<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809642431128">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Schedule of Contract With Customer, Asset And Liability (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_DisclosureContractAssetsAndLiabilitiesAbstract', window );"><strong>Contract Assets And Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear', window );">Contract assets and unbilled receivables</a></td>
<td class="nump">$ 3,521,753<span></span>
</td>
<td class="nump">$ 921,082<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_ChangeCostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear', window );">Change in contract assets and unbilled receivables</a></td>
<td class="nump">$ 2,600,671<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_PercentageOfChangeInContractAssetscurrent', window );">Percentage of change in contract assets-current</a></td>
<td class="nump">282.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_ContractLiabilitiesAndBillingsInExcessOfRevenueEarned', window );">Contract liabilities and billings in excess of revenue earned</a></td>
<td class="num">$ (1,493,847)<span></span>
</td>
<td class="num">(796,794)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_ChangeContractLiabilitiesAndBillingsInExcessOfRevenueEarned', window );">Change Contract liabilities and billings in excess of revenue earned</a></td>
<td class="num">$ (696,053)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_PercentageContractLiabilitiesAndBillingsInExcessOfRevenueEarned', window );">Percentage Contract liabilities and billings in excess of revenue earned</a></td>
<td class="nump">87.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiabilityNoncurrent', window );">Contract liabilities-noncurrent</a></td>
<td class="num">$ (5,069)<span></span>
</td>
<td class="num">(6,557)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_ChangeInContractLiabilitiesnoncurrent', window );">Change in contract liabilities-noncurrent</a></td>
<td class="nump">$ 1,488<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_PercentageOfChangeInContractLiabilitiesnoncurrent', window );">Percentage of change in contract liabilities-noncurrent</a></td>
<td class="num">(23.00%)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_NetContractAssetsLiabilities', window );">Net contract assets</a></td>
<td class="nump">$ 2,022,837<span></span>
</td>
<td class="nump">$ 117,731<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_ChangeInNetContractAssetsLiabilities', window );">Change in Net contract assets</a></td>
<td class="nump">$ 1,905,106<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_PercentageOfChangeInNetContractAssetsLiabilities', window );">Percentage of change in Net contract assets</a></td>
<td class="nump">1618.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_ChangeContractLiabilitiesAndBillingsInExcessOfRevenueEarned">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Change contract liabilities and billings in excess of revenue earned.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_ChangeContractLiabilitiesAndBillingsInExcessOfRevenueEarned</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_ChangeCostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Change in contract assets and unbilled receivables.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_ChangeCostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_ChangeInContractLiabilitiesnoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Change in Contract liabilities-noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_ChangeInContractLiabilitiesnoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_ChangeInNetContractAssetsLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Change in Net contract assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_ChangeInNetContractAssetsLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_ContractLiabilitiesAndBillingsInExcessOfRevenueEarned">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Contract liabilities and billings in excess of revenue earned.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_ContractLiabilitiesAndBillingsInExcessOfRevenueEarned</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of receivable reflecting the cost incurred on uncompleted contracts in excess of related billings which is expected to be collected within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_CostsInExcessOfBillingsOnUncompletedContractsOrProgramExpectedToBeCollectedWithinOneYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_DisclosureContractAssetsAndLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_DisclosureContractAssetsAndLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_NetContractAssetsLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Net contract assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_NetContractAssetsLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_PercentageContractLiabilitiesAndBillingsInExcessOfRevenueEarned">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage Contract liabilities and billings in excess of revenue earned.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_PercentageContractLiabilitiesAndBillingsInExcessOfRevenueEarned</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_PercentageOfChangeInContractAssetscurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of change in contract assets-current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_PercentageOfChangeInContractAssetscurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_PercentageOfChangeInContractLiabilitiesnoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of change in Contract liabilities-noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_PercentageOfChangeInContractLiabilitiesnoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_PercentageOfChangeInNetContractAssetsLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of change in Net contract assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_PercentageOfChangeInNetContractAssetsLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ContractWithCustomerLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121556615&amp;loc=SL49130532-203044<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121556615&amp;loc=SL49130531-203044<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130549-203045<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ContractWithCustomerLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>72
<FILENAME>R56.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559616216">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Contract Assets and Liabilities (Details Narrative) - USD ($)<br> $ in Millions</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_DisclosureContractAssetsAndLiabilitiesAbstract', window );"><strong>Contract Assets And Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_IncreaseInContractAssetsAndLiabilities', window );">Increase in contract assets</a></td>
<td class="nump">$ 1.9<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiabilityRevenueRecognized', window );">Contract with customer, liability, revenue recognized</a></td>
<td class="nump">$ 0.6<span></span>
</td>
<td class="nump">$ 0.8<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_DisclosureContractAssetsAndLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_DisclosureContractAssetsAndLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_IncreaseInContractAssetsAndLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Increase in contract assets and liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_IncreaseInContractAssetsAndLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ContractWithCustomerLiabilityRevenueRecognized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized that was previously included in balance of obligation to transfer good or service to customer for which consideration from customer has been received or is due.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130549-203045<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ContractWithCustomerLiabilityRevenueRecognized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>73
<FILENAME>R57.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809553747240">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Business Combinations (Details Narrative) - USD ($)<br> $ in Millions</strong></div></th>
<th class="th"><div>Mar. 28, 2020</div></th>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Mar. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationsAbstract', window );"><strong>Business Combinations [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Equity Method Investment, Ownership Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationConsiderationTransferred1', window );">Business Combination, Consideration Transferred</a></td>
<td class="nump">$ 1.8<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationConsiderationTransferred1">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 30<br> -Section 30<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=116859721&amp;loc=d3e6613-128477<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120321790&amp;loc=d3e6927-128479<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 30<br> -Section 30<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=116859721&amp;loc=d3e6578-128477<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809556780968">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Goodwill (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
</tr>
<tr class="re">
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillImpairmentLoss', window );">Impairment of goodwill</a></td>
<td class="text"> <span></span>
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<td class="nump">$ 0<span></span>
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<td class="nump">$ 0<span></span>
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<td class="nump">$ 331,344<span></span>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(10)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=120320667&amp;loc=SL49117168-202975<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=99380562&amp;loc=d3e13770-109266<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of loss from the write-down of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13854-109267<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13816-109267<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=99380562&amp;loc=d3e13777-109266<br></p></div>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809560358920">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Goodwill and Intangibles (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
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<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillLineItems', window );"><strong>Goodwill [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillImpairmentLoss', window );">Impairment of goodwill</a></td>
<td class="text"> <span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">$ 2,500,000<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ReportingUnitAxis=KOPN_NVISAndKopinSoftwareLtdMember', window );">NVIS and Kopin Software Ltd [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillLineItems', window );"><strong>Goodwill [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillImpairmentLoss', window );">Impairment of goodwill</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,400,000<span></span>
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<td class="text">&#160;<span></span>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfIntangibleAssets">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16225-109274<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillImpairmentLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of loss from the write-down of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13854-109267<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13816-109267<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=99380562&amp;loc=d3e13777-109266<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillImpairmentLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillLineItems</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td>na</td>
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<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IntangibleAssetsGrossExcludingGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated amortization of intangible assets, excluding goodwill.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IntangibleAssetsGrossExcludingGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ReportingUnitAxis=KOPN_NVISAndKopinSoftwareLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td></td>
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<td></td>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809556606872">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Schedule of Fair Value Measurements of Financial Assets (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Financial instruments, owned, at fair value</a></td>
<td class="nump">$ 25,272,075<span></span>
</td>
<td class="nump">$ 26,319,403<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member', window );">Fair Value, Inputs, Level 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Financial instruments, owned, at fair value</a></td>
<td class="nump">17,406,760<span></span>
</td>
<td class="nump">6,415,958<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member', window );">Fair Value, Inputs, Level 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Financial instruments, owned, at fair value</a></td>
<td class="nump">3,635,681<span></span>
</td>
<td class="nump">15,752,997<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member', window );">Fair Value, Inputs, Level 3 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Financial instruments, owned, at fair value</a></td>
<td class="nump">4,229,634<span></span>
</td>
<td class="nump">4,150,448<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_CashAndCashEquivalentsMember', window );">Cash and Cash Equivalents [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Financial instruments, owned, at fair value</a></td>
<td class="nump">17,112,869<span></span>
</td>
<td class="nump">6,029,247<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_CashAndCashEquivalentsMember', window );">Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Financial instruments, owned, at fair value</a></td>
<td class="nump">17,112,869<span></span>
</td>
<td class="nump">6,029,247<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_CashAndCashEquivalentsMember', window );">Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Financial instruments, owned, at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_CashAndCashEquivalentsMember', window );">Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 3 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Financial instruments, owned, at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=KOPN_USGovernmentAndAgencyBackedSecuritiesMember', window );">U.S. Government and Agency Backed Securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Financial instruments, owned, at fair value</a></td>
<td class="nump">1,023,120<span></span>
</td>
<td class="nump">8,296,870<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=KOPN_USGovernmentAndAgencyBackedSecuritiesMember', window );">U.S. Government and Agency Backed Securities [Member] | Fair Value, Inputs, Level 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Financial instruments, owned, at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=KOPN_USGovernmentAndAgencyBackedSecuritiesMember', window );">U.S. Government and Agency Backed Securities [Member] | Fair Value, Inputs, Level 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Financial instruments, owned, at fair value</a></td>
<td class="nump">1,023,120<span></span>
</td>
<td class="nump">8,296,870<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=KOPN_USGovernmentAndAgencyBackedSecuritiesMember', window );">U.S. Government and Agency Backed Securities [Member] | Fair Value, Inputs, Level 3 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Financial instruments, owned, at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=KOPN_CorporateDebtMember', window );">Corporate Debt [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Financial instruments, owned, at fair value</a></td>
<td class="nump">2,612,561<span></span>
</td>
<td class="nump">7,456,127<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=KOPN_CorporateDebtMember', window );">Corporate Debt [Member] | Fair Value, Inputs, Level 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Financial instruments, owned, at fair value</a></td>
<td class="text"> <span></span>
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<td class="text"> <span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=KOPN_CorporateDebtMember', window );">Corporate Debt [Member] | Fair Value, Inputs, Level 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Financial instruments, owned, at fair value</a></td>
<td class="nump">2,612,561<span></span>
</td>
<td class="nump">7,456,127<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=KOPN_CorporateDebtMember', window );">Corporate Debt [Member] | Fair Value, Inputs, Level 3 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Financial instruments, owned, at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=KOPN_EquityInvestmentsMember', window );">Equity Investments [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Financial instruments, owned, at fair value</a></td>
<td class="nump">4,523,525<span></span>
</td>
<td class="nump">4,537,159<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=KOPN_EquityInvestmentsMember', window );">Equity Investments [Member] | Fair Value, Inputs, Level 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Financial instruments, owned, at fair value</a></td>
<td class="nump">293,891<span></span>
</td>
<td class="nump">386,711<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=KOPN_EquityInvestmentsMember', window );">Equity Investments [Member] | Fair Value, Inputs, Level 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Financial instruments, owned, at fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=KOPN_EquityInvestmentsMember', window );">Equity Investments [Member] | Fair Value, Inputs, Level 3 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Financial instruments, owned, at fair value</a></td>
<td class="nump">$ 4,229,634<span></span>
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<td class="nump">$ 4,150,448<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate fair value as of the balance sheet date of financial instruments and other positions owned by the entity including: (1) mortgages, mortgage-backed and asset backed securities; (2) US government and agency obligations; (3) state and municipal government obligations; (4) other sovereign government debt; (5) corporate obligations; (6) corporate equities; (7) principal investments; (8) derivative contracts; and (9) physical commodities. Includes both pledged and unpledged holdings.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 320<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=35711157&amp;loc=d3e42546-110969<br></p></div>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559610312">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Fair Value, Liabilities Measured On Recurring Basis (Details) - Equity Investments [Member]<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 26, 2020 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAndNotPledgedAtFairValue', window );">Financial instrument fair value, beginnning</a></td>
<td class="nump">$ 4,150,448<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss', window );">Net unrealized losses</a></td>
<td class="nump">259,186<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlements', window );">Impairment Charge</a></td>
<td class="num">(180,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersNet', window );">Transfers in and or out of Level 3</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAndNotPledgedAtFairValue', window );">Financial instrument fair value, ending</a></td>
<td class="nump">$ 4,229,634<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of unrealized gain (loss) recognized in income from asset measured at fair value on recurring basis using unobservable input (level 3) and still held.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=117815213&amp;loc=d3e19207-110258<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of purchases, (sales), issuances and (settlements) of financial instrument classified as an asset measured using unobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=117815213&amp;loc=d3e19207-110258<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of transfer of financial instrument classified as an asset into (out of) level 3 of the fair value hierarchy.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancialInstrumentsOwnedAndNotPledgedAtFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fair value as of the balance sheet date of financial instruments and other positions owned by the entity including: (1) mortgages, mortgage-backed and asset backed securities; (2) US government and agency obligations; (3) state and municipal government obligations; (4) other sovereign government debt; (5) corporate obligations; (6) corporate equities; (7) principal investments; (8) derivative contracts; and (9) physical commodities. Excludes financial instruments and other positions owned and pledged as collateral to counterparties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 320<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=35711157&amp;loc=d3e42546-110969<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinancialInstrumentsOwnedAndNotPledgedAtFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancialInstrumentAxis=KOPN_EquityInvestmentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinancialInstrumentAxis=KOPN_EquityInvestmentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<html>
<head>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809560334616">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Schedule of Available-for-sale Marketable Debt Securities (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis', window );">Amortized Cost</a></td>
<td class="nump">$ 3,607,645<span></span>
</td>
<td class="nump">$ 15,763,527<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax', window );">Unrealized Gains/(Losses)</a></td>
<td class="nump">28,036<span></span>
</td>
<td class="num">(10,530)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesDebtSecurities', window );">Fair Value</a></td>
<td class="nump">3,635,681<span></span>
</td>
<td class="nump">15,752,997<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=KOPN_USGovernmentAndAgencyBackedSecuritiesMember', window );">U.S. Government and Agency Backed Securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis', window );">Amortized Cost</a></td>
<td class="nump">1,003,941<span></span>
</td>
<td class="nump">8,304,229<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax', window );">Unrealized Gains/(Losses)</a></td>
<td class="nump">19,179<span></span>
</td>
<td class="num">(7,359)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesDebtSecurities', window );">Fair Value</a></td>
<td class="nump">1,023,120<span></span>
</td>
<td class="nump">8,296,870<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=KOPN_CorporateDebtMember', window );">Corporate Debt [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis', window );">Amortized Cost</a></td>
<td class="nump">2,603,704<span></span>
</td>
<td class="nump">7,459,298<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax', window );">Unrealized Gains/(Losses)</a></td>
<td class="nump">8,857<span></span>
</td>
<td class="num">(3,171)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesDebtSecurities', window );">Fair Value</a></td>
<td class="nump">$ 2,612,561<span></span>
</td>
<td class="nump">$ 7,456,127<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amortized cost of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121645371&amp;loc=d3e27161-111563<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121558606&amp;loc=SL82898722-210454<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AvailableForSaleSecuritiesDebtSecurities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(6))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121558606&amp;loc=SL82898722-210454<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121553693&amp;loc=d3e26610-111562<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (aa)<br> -URI http://asc.fasb.org/extlink&amp;oid=121645371&amp;loc=d3e27161-111563<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, before tax, of unrealized gain (loss) in accumulated other comprehensive income (AOCI) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809647001592">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Schedule of Contractual Maturity (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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</tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue', window );">Less than One year</a></td>
<td class="nump">$ 1,102,171<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue', window );">One to Five years</a></td>
<td class="nump">2,533,510<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesDebtSecurities', window );">Debt Securities, Available-for-sale</a></td>
<td class="nump">3,635,681<span></span>
</td>
<td class="nump">$ 15,752,997<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember', window );">US Government Agencies Debt Securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue', window );">Less than One year</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue', window );">One to Five years</a></td>
<td class="nump">1,023,120<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesDebtSecurities', window );">Debt Securities, Available-for-sale</a></td>
<td class="nump">1,023,120<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_CorporateDebtSecuritiesMember', window );">Corporate Debt Securities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems', window );"><strong>Fair Value Measurement Inputs and Valuation Techniques [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue', window );">Less than One year</a></td>
<td class="nump">1,102,171<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue', window );">One to Five years</a></td>
<td class="nump">1,510,390<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesDebtSecurities', window );">Debt Securities, Available-for-sale</a></td>
<td class="nump">$ 2,612,561<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fair value of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), with single maturity date and allocated without single maturity date, maturing in second through fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=121645371&amp;loc=d3e27161-111563<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121645371&amp;loc=d3e27198-111563<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 320<br> -Section 50<br> -Paragraph 3A<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120252992&amp;loc=SL120269850-112803<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fair value of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), with single maturity date and allocated without single maturity date, maturing in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 320<br> -Section 50<br> -Paragraph 3A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120252992&amp;loc=SL120269850-112803<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121645371&amp;loc=d3e27198-111563<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=121645371&amp;loc=d3e27161-111563<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(6))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121558606&amp;loc=SL82898722-210454<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121553693&amp;loc=d3e26610-111562<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (aa)<br> -URI http://asc.fasb.org/extlink&amp;oid=121645371&amp;loc=d3e27161-111563<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancialInstrumentAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinancialInstrumentAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancialInstrumentAxis=us-gaap_CorporateDebtSecuritiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinancialInstrumentAxis=us-gaap_CorporateDebtSecuritiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<DOCUMENT>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809556121624">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Instruments (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="5">3 Months Ended</th>
<th class="th" colspan="4">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2019</div></th>
<th class="th"><div>Jun. 27, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Jun. 29, 2019</div></th>
<th class="th"><div>Jun. 30, 2018</div></th>
<th class="th"><div>Mar. 31, 2018</div></th>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
<th class="th"><div>Dec. 30, 2017</div></th>
<th class="th"><div>May 31, 2019</div></th>
<th class="th"><div>Mar. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems', window );"><strong>New Accounting Pronouncements or Change in Accounting Principle [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireEquityMethodInvestments', window );">Payments to acquire equity method investments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,900,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,500,000<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_UnrealizedGainLossOnSecurities1', window );">Unrealized gain (loss) on securities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 300,000<span></span>
</td>
<td class="nump">100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentsFairValueDisclosure', window );">Equity method investments, fair value disclosure</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_ImpairmentOfEquitySecurity', window );">Impairment of equity security</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Estimated fair value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 26,319,403<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25,272,075<span></span>
</td>
<td class="nump">$ 26,319,403<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LegalEntityAxis=KOPN_SolosIncMember', window );">Solos Inc [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems', window );"><strong>New Accounting Pronouncements or Change in Accounting Principle [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage interest</a></td>
<td class="nump">20.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss', window );">Gain on fair value of warrant</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsOfFinancingCosts', window );">Payments of equity financing cost</a></td>
<td class="nump">$ 7,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_OwnershipPercentagebyOtherOwners', window );">Ownership percentage by other owners</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">80.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Estimated fair value</a></td>
<td class="nump">$ 600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment', window );">Impairment on investment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=KOPN_SeriesAWarrantMember', window );">Series A Warrant [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems', window );"><strong>New Accounting Pronouncements or Change in Accounting Principle [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss', window );">Gain on fair value of warrant</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,000,000.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_LossOnWarrant', window );">Loss on warrant</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesBMember', window );">Series B [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems', window );"><strong>New Accounting Pronouncements or Change in Accounting Principle [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquitySecuritiesFvNi', window );">Equity Securities, FV-NI</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_WarrantMember', window );">Warrant [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems', window );"><strong>New Accounting Pronouncements or Change in Accounting Principle [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_OwnershipPercentageinEquityInvestmentWarrant', window );">Ownership percentage in equity investment warrant</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">15.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_ImpairmentOfEquitySecurity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Impairment of equity security.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_ImpairmentOfEquitySecurity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_LossOnWarrant">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Loss on warrant.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_LossOnWarrant</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_OwnershipPercentagebyOtherOwners">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Ownership oercentage by other owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_OwnershipPercentagebyOtherOwners</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_OwnershipPercentageinEquityInvestmentWarrant">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Ownership percentage in equity investment warrant.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_OwnershipPercentageinEquityInvestmentWarrant</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_UnrealizedGainLossOnSecurities1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of unrealized gain (loss) recognized in the income statement on unsold other securities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_UnrealizedGainLossOnSecurities1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This item represents an other than temporary decline in value that has been recognized against an investment accounted for under the equity method of accounting. The excess of the carrying amount over the fair value of the investment represents the amount of the write down which is or was reflected in earnings. The written down value is a new cost basis with the adjusted value of the investment becoming its new carrying value subject to the equity accounting method. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity which would justify the carrying amount of the investment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 35<br> -Paragraph 32<br> -URI http://asc.fasb.org/extlink&amp;oid=121548190&amp;loc=d3e32787-111569<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentOwnershipPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentOwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentsFairValueDisclosure">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fair value portion of investments accounted under the equity method.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 25<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=117311354&amp;loc=d3e32014-111567<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentsFairValueDisclosure</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquitySecuritiesFvNi">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -URI http://asc.fasb.org/extlink&amp;oid=99377092&amp;loc=SL75136599-209740<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquitySecuritiesFvNi</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of unrealized gain (loss) recognized in income from asset measured at fair value on recurring basis using unobservable input (level 3) and still held.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=117815213&amp;loc=d3e19207-110258<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancialInstrumentsOwnedAtFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate fair value as of the balance sheet date of financial instruments and other positions owned by the entity including: (1) mortgages, mortgage-backed and asset backed securities; (2) US government and agency obligations; (3) state and municipal government obligations; (4) other sovereign government debt; (5) corporate obligations; (6) corporate equities; (7) principal investments; (8) derivative contracts; and (9) physical commodities. Includes both pledged and unpledged holdings.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 320<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=35711157&amp;loc=d3e42546-110969<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinancialInstrumentsOwnedAtFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsOfFinancingCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for loan and debt issuance costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsOfFinancingCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireEquityMethodInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the purchase of or advances to an equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireEquityMethodInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=KOPN_SolosIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=KOPN_SolosIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=KOPN_SeriesAWarrantMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=KOPN_SeriesAWarrantMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesBMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesBMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_WarrantMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_WarrantMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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<SEQUENCE>81
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809556521432">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Non-vested Restricted Stock Activity (Details) - $ / shares<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityAbstract', window );"><strong>Equity [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber', window );">Number of Shares, Restricted stock Outstanding Beginning</a></td>
<td class="nump">1,863,124<span></span>
</td>
<td class="nump">2,213,249<span></span>
</td>
<td class="nump">2,629,274<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue', window );">Weighted Average Grant Date Fair Value, Restricted stock Outstanding Beginning</a></td>
<td class="nump">$ 1.60<span></span>
</td>
<td class="nump">$ 2.51<span></span>
</td>
<td class="nump">$ 3.31<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod', window );">Number of Shares, Restricted stock Granted</a></td>
<td class="nump">2,381,000<span></span>
</td>
<td class="nump">645,000<span></span>
</td>
<td class="nump">1,549,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue', window );">Weighted Average Grant Date Fair Value, Restricted stock Granted</a></td>
<td class="nump">$ 1.42<span></span>
</td>
<td class="nump">$ 0.57<span></span>
</td>
<td class="nump">$ 2.25<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod', window );">Number of Shares, Restricted stock Forfeited</a></td>
<td class="num">(153,595)<span></span>
</td>
<td class="num">(355,625)<span></span>
</td>
<td class="num">(872,025)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue', window );">Weighted Average Grant Date Fair Value, Restricted stock Forfeited</a></td>
<td class="nump">$ 1.71<span></span>
</td>
<td class="nump">$ 2.95<span></span>
</td>
<td class="nump">$ 3.78<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod', window );">Number of Shares, Restricted stock Vested</a></td>
<td class="num">(1,038,655)<span></span>
</td>
<td class="num">(639,500)<span></span>
</td>
<td class="num">(1,093,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue', window );">Weighted Average Grant Date Fair Value, Restricted stock Vested</a></td>
<td class="nump">$ 0.96<span></span>
</td>
<td class="nump">$ 2.98<span></span>
</td>
<td class="nump">$ 3.05<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber', window );">Number of Shares, Restricted stock Outstanding Ending</a></td>
<td class="nump">3,051,874<span></span>
</td>
<td class="nump">1,863,124<span></span>
</td>
<td class="nump">2,213,249<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue', window );">Weighted Average Grant Date Fair Value, Restricted stock Outstanding Ending</a></td>
<td class="nump">$ 1.67<span></span>
</td>
<td class="nump">$ 1.60<span></span>
</td>
<td class="nump">$ 2.51<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of equity-based payment instruments, excluding stock (or unit) options, that were forfeited during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average fair value as of the grant date of equity-based award plans other than stock (unit) option plans that were not exercised or put into effect as a result of the occurrence of a terminating event.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The weighted average fair value at grant date for nonvested equity-based awards issued during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of non-vested equity-based payment instruments, excluding stock (or unit) options, that validly exist and are outstanding as of the balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(i)-(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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</table></div>
</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Per share or unit weighted-average fair value of nonvested award under share-based payment arrangement. Excludes share and unit options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(i)-(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of equity-based payment instruments, excluding stock (or unit) options, that vested during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The weighted average fair value as of grant date pertaining to an equity-based award plan other than a stock (or unit) option plan for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash in accordance with the terms of the arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809560227448">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityAbstract', window );"><strong>Equity [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate', window );">Expected volatility</a></td>
<td class="nump">94.20%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate', window );">Interest rate</a></td>
<td class="nump">0.20%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1', window );">Expected life (years)</a></td>
<td class="text">8 months 12 days<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate', window );">Dividend yield</a></td>
<td class="nump">0.00%<span></span>
</td>
</tr>
</table>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityAbstract</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iii)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
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<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The risk-free interest rate assumption that is used in valuing an option on its own shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iv)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Expected term of award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(i)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.D.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=115993241&amp;loc=d3e301413-122809<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
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<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809554380280">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Stock-based Compensation Expense (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpense', window );">Share-based Payment Arrangement, Expense</a></td>
<td class="nump">$ 821,122<span></span>
</td>
<td class="nump">$ 2,057,400<span></span>
</td>
<td class="nump">$ 4,791,054<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeStatementLocationAxis=KOPN_CostOfProductRevenuesMember', window );">Cost of Product Revenues [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpense', window );">Share-based Payment Arrangement, Expense</a></td>
<td class="nump">113,517<span></span>
</td>
<td class="nump">102,629<span></span>
</td>
<td class="nump">418,605<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeStatementLocationAxis=KOPN_ResearchAndDevelopmentMember', window );">Research and Development [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpense', window );">Share-based Payment Arrangement, Expense</a></td>
<td class="nump">204,599<span></span>
</td>
<td class="nump">295,872<span></span>
</td>
<td class="nump">725,112<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeStatementLocationAxis=KOPN_SellingGeneralAndAdministrativeMember', window );">Selling, General and Administrative [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpense', window );">Share-based Payment Arrangement, Expense</a></td>
<td class="nump">$ 503,006<span></span>
</td>
<td class="nump">$ 1,658,899<span></span>
</td>
<td class="nump">$ 3,647,337<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for award under share-based payment arrangement. Excludes amount capitalized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5047-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.F)<br> -URI http://asc.fasb.org/extlink&amp;oid=115993241&amp;loc=d3e301413-122809<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(1)(i)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllocatedShareBasedCompensationExpense</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementLocationAxis=KOPN_CostOfProductRevenuesMember">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementLocationAxis=KOPN_CostOfProductRevenuesMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementLocationAxis=KOPN_ResearchAndDevelopmentMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementLocationAxis=KOPN_SellingGeneralAndAdministrativeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementLocationAxis=KOPN_SellingGeneralAndAdministrativeMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td></td>
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<tr>
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<td></td>
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<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809556612472">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stockholders&#8217; Equity and Stock-Based Compensation (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Apr. 10, 2019</div></th>
<th class="th"><div>Mar. 15, 2019</div></th>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsidiarySaleOfStockLineItems', window );"><strong>Subsidiary, Sale of Stock [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction', window );">Sale of Stock, Number of Shares Issued in Transaction</a></td>
<td class="nump">700,000<span></span>
</td>
<td class="nump">7,300,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleOfTreasuryStock', window );">Proceeds from sale of treasury stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,829,462<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_GrossProceedsFromRegisteredSaleEquitySecurities', window );">Gross proceeds from registered sale equity securities</a></td>
<td class="nump">$ 800,000<span></span>
</td>
<td class="nump">$ 8,000,000.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssuedPricePerShare', window );">Shares Issued, Price Per Share</a></td>
<td class="nump">$ 1.10<span></span>
</td>
<td class="nump">$ 1.10<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_UnderwritingDiscountsAndOfferingExpensesfromSaleofEquity', window );">Underwriting discounts and offering expenses from sale of equity</a></td>
<td class="nump">$ 100,000<span></span>
</td>
<td class="nump">$ 700,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_PercentageOfCommonStockSharesOutstanding', window );">Percentage of common stock outstanding</a></td>
<td class="nump">0.80%<span></span>
</td>
<td class="nump">8.90%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod', window );">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,381,000<span></span>
</td>
<td class="nump">645,000<span></span>
</td>
<td class="nump">1,549,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Compensation expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 821,122<span></span>
</td>
<td class="nump">$ 2,057,400<span></span>
</td>
<td class="nump">$ 4,791,054<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized', window );">Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,000,000.0<span></span>
</td>
<td class="nump">$ 2,000,000.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1', window );">Unrecognized compensation expense period for recognition</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">4 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=KOPN_EmploymentAgreementMember', window );">Employment Agreement [Member] | Dr. John Fan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsidiarySaleOfStockLineItems', window );"><strong>Subsidiary, Sale of Stock [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod', window );">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">188,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1', window );">Award vesting period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">20 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Compensation expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=KOPN_TwoThousandTwentyEquityIncentivePlanMember', window );">Two Thousand Twenty Equity Incentive Plan Member</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsidiarySaleOfStockLineItems', window );"><strong>Subsidiary, Sale of Stock [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized', window );">Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,000,000<span></span>
</td>
<td class="nump">4,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant', window );">Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,400,000<span></span>
</td>
<td class="nump">2,400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsidiarySaleOfStockAxis=KOPN_AtTheMarketOfferingMember', window );">At The Market Offering Member</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsidiarySaleOfStockLineItems', window );"><strong>Subsidiary, Sale of Stock [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction', window );">Sale of Stock, Number of Shares Issued in Transaction</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,949,101<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleOfTreasuryStock', window );">Proceeds from sale of treasury stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsOfStockIssuanceCosts', window );">Commissions paid</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 120,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_GrossProceedsFromRegisteredSaleEquitySecurities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Gross proceeds from registered sale equity securities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_GrossProceedsFromRegisteredSaleEquitySecurities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_PercentageOfCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of common stock outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_PercentageOfCommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_UnderwritingDiscountsAndOfferingExpensesfromSaleofEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Underwriting discounts and offering expenses from sale of equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_UnderwritingDiscountsAndOfferingExpensesfromSaleofEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cost not yet recognized for nonvested award under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (i)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted-average period over which cost not yet recognized is expected to be recognized for award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (i)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsOfStockIssuanceCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for cost incurred directly with the issuance of an equity security.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsOfStockIssuanceCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromSaleOfTreasuryStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the issuance of an equity stock that has been previously reacquired by the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromSaleOfTreasuryStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued or sold by the subsidiary or equity method investee per stock transaction.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense for share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Period over which grantee's right to exercise award under share-based payment arrangement is no longer contingent on satisfaction of service or performance condition, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. Includes, but is not limited to, combination of market, performance or service condition.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares authorized for issuance under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The difference between the maximum number of shares (or other type of equity) authorized for issuance under the plan (including the effects of amendments and adjustments), and the sum of: 1) the number of shares (or other type of equity) already issued upon exercise of options or other equity-based awards under the plan; and 2) shares (or other type of equity) reserved for issuance on granting of outstanding awards, net of cancellations and forfeitures, if applicable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Per share or per unit amount of equity securities issued.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesIssuedPricePerShare</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsidiarySaleOfStockLineItems</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=KOPN_EmploymentAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=KOPN_EmploymentAgreementMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_TitleOfIndividualAxis=KOPN_DrJohnFanMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PlanNameAxis=KOPN_TwoThousandTwentyEquityIncentivePlanMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsidiarySaleOfStockAxis=KOPN_AtTheMarketOfferingMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsidiarySaleOfStockAxis=KOPN_AtTheMarketOfferingMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809556610056">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedules of Concentration of Risk, by Risk Factor (Details) - Customer Concentration Risk [Member]<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsReceivableMember', window );">Accounts Receivable [Member] | Collins Aerospace Member</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskLineItems', window );"><strong>Concentration Risk [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentrations of risk percentage</a></td>
<td class="nump">45.00%<span></span>
</td>
<td class="nump">23.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsReceivableMember', window );">Accounts Receivable [Member] | DRS Network and Imaging Systems LLC Member</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskLineItems', window );"><strong>Concentration Risk [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentrations of risk percentage</a></td>
<td class="nump">15.00%<span></span>
</td>
<td class="nump">22.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsReceivableMember', window );">Accounts Receivable [Member] | Scott Safety Member</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskLineItems', window );"><strong>Concentration Risk [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentrations of risk percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsReceivableMember', window );">Accounts Receivable [Member] | RealWear, Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskLineItems', window );"><strong>Concentration Risk [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentrations of risk percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember', window );">Revenue Benchmark [Member] | Collins Aerospace Member</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskLineItems', window );"><strong>Concentration Risk [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentrations of risk percentage</a></td>
<td class="nump">27.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember', window );">Revenue Benchmark [Member] | DRS Network and Imaging Systems LLC Member</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskLineItems', window );"><strong>Concentration Risk [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentrations of risk percentage</a></td>
<td class="nump">35.00%<span></span>
</td>
<td class="nump">17.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
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<td class="text">&#160;<span></span>
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<td class="nump">20.00%<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember', window );">Revenue Benchmark [Member] | Defense Customers Member</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskLineItems', window );"><strong>Concentration Risk [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentrations of risk percentage</a></td>
<td class="nump">50.00%<span></span>
</td>
<td class="nump">30.00%<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember', window );">Revenue Benchmark [Member] | General Dynamics Member</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskLineItems', window );"><strong>Concentration Risk [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentrations of risk percentage</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">11.00%<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember', window );">Revenue Benchmark [Member] | Funded Research and Development Contracts Member</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskLineItems', window );"><strong>Concentration Risk [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentrations of risk percentage</a></td>
<td class="nump">25.00%<span></span>
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<td class="nump">17.00%<span></span>
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<td class="nump">20.00%<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9054-108599<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6351-108592<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=121572278&amp;loc=d3e13531-108611<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121572278&amp;loc=d3e13537-108611<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6404-108592<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskPercentage1</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsReceivableMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByTypeAxis=us-gaap_CustomerConcentrationRiskMember</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_MajorCustomersAxis=KOPN_CollinsAerospaceMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MajorCustomersAxis=KOPN_CollinsAerospaceMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MajorCustomersAxis=KOPN_DRSNetworkAndImagingSystemsLLCMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MajorCustomersAxis=KOPN_ScottSafetyMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MajorCustomersAxis=KOPN_RealWearIncMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_MajorCustomersAxis=KOPN_DefenseCustomersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MajorCustomersAxis=KOPN_GeneralDynamicsMember</td>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559546248">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Components of Income Tax Expense (Benefit) (Details) - USD ($)<br></strong></div></th>
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</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
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<td class="text">&#160;<span></span>
</td>
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</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CurrentForeignTaxExpenseBenefit', window );">Foreign</a></td>
<td class="nump">129,000<span></span>
</td>
<td class="nump">104,000<span></span>
</td>
<td class="nump">25,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CurrentIncomeTaxExpenseBenefit', window );">Total current provision</a></td>
<td class="nump">129,000<span></span>
</td>
<td class="nump">108,000<span></span>
</td>
<td class="nump">30,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredFederalIncomeTaxExpenseBenefit', window );">Federal</a></td>
<td class="num">(1,075,000)<span></span>
</td>
<td class="num">(5,165,000)<span></span>
</td>
<td class="num">(7,307,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit', window );">State</a></td>
<td class="num">(321,000)<span></span>
</td>
<td class="num">(2,341,000)<span></span>
</td>
<td class="num">(360,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredForeignIncomeTaxExpenseBenefit', window );">Foreign</a></td>
<td class="num">(19,000)<span></span>
</td>
<td class="num">(56,000)<span></span>
</td>
<td class="nump">300,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredOtherTaxExpenseBenefit', window );">Change in valuation allowance</a></td>
<td class="nump">1,415,000<span></span>
</td>
<td class="nump">7,562,000<span></span>
</td>
<td class="nump">7,367,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_DeferredIncomeTaxExpensesBenefit', window );">Total (benefit) deferred provision</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Total provision for income taxes</a></td>
<td class="nump">$ 129,000<span></span>
</td>
<td class="nump">$ 108,000<span></span>
</td>
<td class="nump">$ 30,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_DeferredIncomeTaxExpensesBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Deferred income tax expense benefit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_DeferredIncomeTaxExpensesBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentForeignTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current foreign income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32639-109319<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CurrentForeignTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=116825942&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32639-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=116825942&amp;loc=d3e330036-122817<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CurrentIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentStateAndLocalTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current state and local tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=116825942&amp;loc=d3e330036-122817<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32639-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CurrentStateAndLocalTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredFederalIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred federal income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=116825942&amp;loc=d3e330036-122817<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32639-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredFederalIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredForeignIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred foreign income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=116825942&amp;loc=d3e330036-122817<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32639-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredForeignIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredOtherTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of other deferred income tax expense (benefit) pertaining to income (loss) from continuing operations. For example, but not limited to, acquisition-date income tax benefits or expenses recognized from changes in the acquirer's valuation allowance for its previously existing deferred tax assets resulting from a business combination and adjustments to beginning-of-year balance of a valuation allowance because of a change in circumstance causing a change in judgment about the realizability of the related deferred tax asset in future periods.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (h)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32639-109319<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=116825942&amp;loc=d3e330036-122817<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredOtherTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred state and local tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32639-109319<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=116825942&amp;loc=d3e330036-122817<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=116825942&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32672-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (h)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22663-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 20<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120385591&amp;loc=d3e38679-109324<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(9))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559773624">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Unrecognized Tax Benefit (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UnrecognizedTaxBenefits', window );">Beginning balance</a></td>
<td class="nump">$ 394,000<span></span>
</td>
<td class="nump">$ 394,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions', window );">Gross increases - prior year tax positions</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions', window );">Gross increases - current year tax positions</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UnrecognizedTaxBenefits', window );">Ending balance</a></td>
<td class="nump">$ 394,000<span></span>
</td>
<td class="nump">$ 394,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnrecognizedTaxBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of unrecognized tax benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10B<br> -URI http://asc.fasb.org/extlink&amp;oid=120406818&amp;loc=SL37586934-109318<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=SL6600010-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnrecognizedTaxBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase in unrecognized tax benefits resulting from tax positions that have been or will be taken in current period tax return.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15A<br> -Subparagraph (a)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=SL6600010-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase in unrecognized tax benefits resulting from tax positions taken in prior period tax returns.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15A<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=SL6600010-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td>duration</td>
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<DOCUMENT>
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<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809642423912">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate', window );">Tax provision at federal statutory rates</a></td>
<td class="num">$ (925,000)<span></span>
</td>
<td class="num">$ (6,196,000)<span></span>
</td>
<td class="num">$ (7,515,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes', window );">State tax liability</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">4,000<span></span>
</td>
<td class="nump">5,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential', window );">Foreign deferred tax rate differential</a></td>
<td class="num">(38,000)<span></span>
</td>
<td class="num">(64,000)<span></span>
</td>
<td class="num">(39,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationRepatriationOfForeignEarnings', window );">Foreign withholding</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">301,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_IncomeTaxReconciliationOutsideBasisInSubsidiary', window );">Outside basis in Kowon, net unremitted earnings</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(468,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationNondeductibleExpenseOther', window );">Permanent items</a></td>
<td class="nump">238,000<span></span>
</td>
<td class="nump">1,964,000<span></span>
</td>
<td class="nump">186,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards', window );">Increase in net state operating loss carryforwards</a></td>
<td class="num">(233,000)<span></span>
</td>
<td class="num">(1,985,000)<span></span>
</td>
<td class="num">(406,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherIncomeTaxExpenseBenefitContinuingOperations', window );">Utilization of net operating losses for U.K. research and development refund</a></td>
<td class="num">(151,000)<span></span>
</td>
<td class="num">(148,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes', window );">Provision to tax return adjustments and tax rate change (1)</a></td>
<td class="num">(180,000)<span></span>
</td>
<td class="nump">803,000<span></span>
</td>
<td class="num">(76,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationTaxCredits', window );">Tax credits</a></td>
<td class="nump">9,000<span></span>
</td>
<td class="num">(1,931,000)<span></span>
</td>
<td class="nump">239,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation', window );">Non-deductible 162M compensation limitations</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">13,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost', window );">Non-deductible equity compensation</a></td>
<td class="num">(121,000)<span></span>
</td>
<td class="nump">16,000<span></span>
</td>
<td class="nump">290,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationTaxContingencies', window );">Uncertain tax position for transfer pricing</a></td>
<td class="nump">129,000<span></span>
</td>
<td class="nump">105,000<span></span>
</td>
<td class="nump">91,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationOtherAdjustments', window );">Other, net</a></td>
<td class="num">(14,000)<span></span>
</td>
<td class="num">(22,000)<span></span>
</td>
<td class="nump">45,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance', window );">Change in valuation allowance</a></td>
<td class="nump">1,415,000<span></span>
</td>
<td class="nump">7,562,000<span></span>
</td>
<td class="nump">7,364,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Total provision</a></td>
<td class="nump">$ 129,000<span></span>
</td>
<td class="nump">$ 108,000<span></span>
</td>
<td class="nump">$ 30,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Non-deductible 162M compensation limitations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_EffectiveIncomeTaxRateReconcilationNondeductibleExpenses162Mcompensationlimitation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Provision to tax return adjustments and tax rate change.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_EffectiveIncomeTaxReconciliationChangeInEnactedTaxRateAndPriorYearIncomeTaxes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Increase in net state operating loss carryforwards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_IncomeTaxReconciliationChangeInStateNetOperatingLossCarryforwards</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_IncomeTaxReconciliationOutsideBasisInSubsidiary">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Outside basis in Kowon, net unremitted earnings.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_IncomeTaxReconciliationOutsideBasisInSubsidiary</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=116825942&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32672-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (h)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22663-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 20<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120385591&amp;loc=d3e38679-109324<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(9))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32687-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to foreign income tax expense (benefit).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32687-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32687-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationNondeductibleExpenseOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other nondeductible expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32687-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationNondeductibleExpenseOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of reported income tax expense (benefit) in excess of (less than) expected income tax expense (benefit) computed by applying domestic federal statutory income tax rate to pretax income (loss) from continuing operation, attributable to nondeductible expense for award under share-based payment arrangement. Includes, but is not limited to, expense determined to be nondeductible upon grant or after for award under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32687-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationOtherAdjustments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other adjustments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32687-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationOtherAdjustments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationRepatriationOfForeignEarnings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to repatriation of foreign earnings.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32687-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationRepatriationOfForeignEarnings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to state and local income tax expense (benefit).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32687-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationTaxContingencies">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in income tax contingencies. Including, but not limited to, domestic tax contingency, foreign tax contingency, state and local tax contingency, and other contingencies.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32687-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationTaxContingencies</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationTaxCredits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to tax credits. Including, but not limited to, research credit, foreign tax credit, investment tax credit, and other tax credits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32687-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationTaxCredits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherIncomeTaxExpenseBenefitContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of other current and other deferred income tax expense (benefit) attributable to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32672-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherIncomeTaxExpenseBenefitContinuingOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809646025016">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_DeferredTaxLiabilitiesForeignTaxes', window );">Foreign withholding liability</a></td>
<td class="num">$ (554,000)<span></span>
</td>
<td class="num">$ (525,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsDomestic', window );">Federal net operating loss carryforwards</a></td>
<td class="nump">46,311,000<span></span>
</td>
<td class="nump">44,820,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal', window );">State net operating loss carryforwards</a></td>
<td class="nump">5,454,000<span></span>
</td>
<td class="nump">5,097,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign', window );">Foreign net operating loss carryforwards</a></td>
<td class="nump">1,319,000<span></span>
</td>
<td class="nump">1,293,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost', window );">Equity awards</a></td>
<td class="nump">549,000<span></span>
</td>
<td class="nump">428,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsTaxCreditCarryforwards', window );">Tax credits</a></td>
<td class="nump">9,153,000<span></span>
</td>
<td class="nump">9,161,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment', window );">Property, plant and equipment</a></td>
<td class="nump">577,000<span></span>
</td>
<td class="nump">524,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsInvestments', window );">Unrealized losses on investments</a></td>
<td class="nump">2,860,000<span></span>
</td>
<td class="nump">2,641,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOtherTaxCarryforwards', window );">Other</a></td>
<td class="nump">757,000<span></span>
</td>
<td class="nump">1,603,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsGross', window );">Net deferred tax assets</a></td>
<td class="nump">66,426,000<span></span>
</td>
<td class="nump">65,042,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsValuationAllowance', window );">Valuation allowance</a></td>
<td class="num">(66,980,000)<span></span>
</td>
<td class="num">(65,566,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsLiabilitiesNet', window );">Deferred tax assets net</a></td>
<td class="num">$ (554,000)<span></span>
</td>
<td class="num">$ (524,000)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_DeferredTaxLiabilitiesForeignTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Foreign withholding liability.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_DeferredTaxLiabilitiesForeignTaxes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from investments (excludes investments in subsidiaries and equity method investments).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsLiabilitiesNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsLiabilitiesNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsDomestic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible domestic operating loss carryforwards. Excludes state and local operating loss carryforwards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32632-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32621-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsDomestic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible foreign operating loss carryforwards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32621-109319<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32632-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible state and local operating loss carryforwards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32632-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32621-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOtherTaxCarryforwards">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible tax carryforwards, classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32621-109319<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32632-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOtherTaxCarryforwards</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from property, plant, and equipment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsTaxCreditCarryforwards">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, before allocation of a valuation allowances, of deferred tax assets attributable to deductible tax credit carryforwards including, but not limited to, research, foreign, general business, alternative minimum tax, and other deductible tax credit carryforwards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32632-109319<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32559-109319<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32621-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsTaxCreditCarryforwards</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from share-based compensation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32621-109319<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32632-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsValuationAllowance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsValuationAllowance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<head>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559252536">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleLineItems', window );"><strong>Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_IncomeTaxThresholdAmount', window );">Income tax threshold amount</a></td>
<td class="nump">$ 400,000<span></span>
</td>
<td class="nump">$ 400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense', window );">Accrued interest and penalties related to unrecognized tax benefits</a></td>
<td class="nump">900,000<span></span>
</td>
<td class="nump">800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign', window );">Pretax foreign income (loss) from continuing operations</a></td>
<td class="nump">1,000,000<span></span>
</td>
<td class="nump">1,300,000<span></span>
</td>
<td class="nump">$ 700,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_DeferredTaxAssetValuationAllowance', window );">Valuation allowance</a></td>
<td class="nump">66,980,000<span></span>
</td>
<td class="nump">$ 65,566,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLossCarryforwards', window );">Net operating losses</a></td>
<td class="nump">160,300,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_OperatingLossCarryforwardsNoExpiration', window );">Net operating losses no expiration</a></td>
<td class="nump">$ 60,100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleLineItems', window );"><strong>Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_OperatingLossCarryforwardsExpirationYear', window );">Net operating loss expiration year</a></td>
<td class="text">2038<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_DeferredTaxAssetValuationAllowance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_DeferredTaxAssetValuationAllowance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_IncomeTaxThresholdAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Income tax threshold amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_IncomeTaxThresholdAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_OperatingLossCarryforwardsExpirationYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Net operating loss expiration year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_OperatingLossCarryforwardsExpirationYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_OperatingLossCarryforwardsNoExpiration">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Net operating losses no expiration.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_OperatingLossCarryforwardsNoExpiration</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of earnings or loss from continuing operations before income taxes that is attributable to foreign operations, which is defined as Income or Loss generated from operations located outside the entity's country of domicile.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h)(1)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.3)<br> -URI http://asc.fasb.org/extlink&amp;oid=116825942&amp;loc=d3e330036-122817<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLossCarryforwards">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32559-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLossCarryforwards</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32718-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809556003720">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Accrued Warranty (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GuaranteesAndProductWarrantiesAbstract', window );"><strong>Guarantees and Product Warranties [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StandardProductWarrantyAccrual', window );">Balance, December 28, 2019</a></td>
<td class="nump">$ 509,000<span></span>
</td>
<td class="nump">$ 571,000<span></span>
</td>
<td class="nump">$ 649,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StandardProductWarrantyAccrualWarrantiesIssued', window );">Additions</a></td>
<td class="nump">435,000<span></span>
</td>
<td class="nump">471,000<span></span>
</td>
<td class="nump">159,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_StandardProductWarrantyAccrualPaymentsAndReversals', window );">Claims</a></td>
<td class="num">(436,000)<span></span>
</td>
<td class="num">(533,000)<span></span>
</td>
<td class="num">(237,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StandardProductWarrantyAccrual', window );">Balance, September 26, 2020</a></td>
<td class="nump">$ 508,000<span></span>
</td>
<td class="nump">$ 509,000<span></span>
</td>
<td class="nump">$ 571,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_StandardProductWarrantyAccrualPaymentsAndReversals">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Product warranty accrual claims.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_StandardProductWarrantyAccrualPaymentsAndReversals</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GuaranteesAndProductWarrantiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GuaranteesAndProductWarrantiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StandardProductWarrantyAccrual">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount as of the balance sheet date of the aggregate standard product warranty liability. Does not include the balance for the extended product warranty liability.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 460<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (c)(1),(c)(5)<br> -URI http://asc.fasb.org/extlink&amp;oid=68068213&amp;loc=d3e12565-110249<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StandardProductWarrantyAccrual</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StandardProductWarrantyAccrualWarrantiesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase in the standard product warranty accrual from warranties issued. Excludes extended product warranties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 460<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Subparagraph ((c)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=68068213&amp;loc=d3e12565-110249<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StandardProductWarrantyAccrualWarrantiesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>92
<FILENAME>R76.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809560380680">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accrued Warranty (Details Narrative)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 26, 2020</div></th></tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=KOPN_WarrantyMember', window );">Warranty [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems', window );"><strong>Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_ProductWarrantyTerm', window );">Product warranty term</a></td>
<td class="text">The
Company warrants its products against defect for 12 months, however, for certain products a customer may purchase an extended
warranty.<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_ProductWarrantyTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Product warranty term.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_ProductWarrantyTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=KOPN_WarrantyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=KOPN_WarrantyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>93
<FILENAME>R77.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
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</head>
<body>
<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559271016">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee Benefit Plan (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MultiemployerPlansLineItems', window );"><strong>Multiemployer Plan [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent', window );">Employer matching percentage</a></td>
<td class="nump">50.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent', window );">Maximum amount of employee contribution</a></td>
<td class="nump">6.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DefinedContributionPlanCostRecognized', window );">Amount charged to operations</a></td>
<td class="nump">$ 300,000<span></span>
</td>
<td class="nump">$ 300,000<span></span>
</td>
<td class="nump">$ 300,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_StatementScenarioAxis=KOPN_UnderAgeOfFiftyMember', window );">Under Age of Fifty Member</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MultiemployerPlansLineItems', window );"><strong>Multiemployer Plan [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount', window );">Maximum amount of annual compensation</a></td>
<td class="nump">19,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_StatementScenarioAxis=KOPN_OverAgeOfFiftyMember', window );">Over Age of Fifty Member</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MultiemployerPlansLineItems', window );"><strong>Multiemployer Plan [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount', window );">Maximum amount of annual compensation</a></td>
<td class="nump">$ 26,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedContributionPlanCostRecognized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cost for defined contribution plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 70<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=49170846&amp;loc=d3e28014-114942<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DefinedContributionPlanCostRecognized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of employees' gross pay for which the employer contributes a matching contribution to a defined contribution plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Maximum amount the employee may contribute to a defined contribution plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Maximum percentage of employee gross pay the employee may contribute to a defined contribution plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MultiemployerPlansLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MultiemployerPlansLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementScenarioAxis=KOPN_UnderAgeOfFiftyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementScenarioAxis=KOPN_UnderAgeOfFiftyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementScenarioAxis=KOPN_OverAgeOfFiftyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementScenarioAxis=KOPN_OverAgeOfFiftyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>94
<FILENAME>R78.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
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</head>
<body>
<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809555250264">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Commitments (Details Narrative) - Kunming BOE Display Technology Co Ltd Member<br> &#165; in Millions, $ in Millions</strong></div></th>
<th class="th">
<div>Aug. 31, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Aug. 31, 2017 </div>
<div>CNY (&#165;)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityListingsLineItems', window );"><strong>Entity Listings [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_PercentageOfEquityInterestAcquirable', window );">Percentage of equity interest acquirable</a></td>
<td class="nump">3.50%<span></span>
</td>
<td class="nump">3.50%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_CashCommitmenttoPurchaseEquityInvestment', window );">Cash, commitment to purchase equity investment | $</a></td>
<td class="nump">$ 5.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LegalEntityAxis=KOPN_KunmingBOEDisplayTechnologyCoLtdMember', window );">RMB Member</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityListingsLineItems', window );"><strong>Entity Listings [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_CashCommitmenttoPurchaseEquityInvestment', window );">Cash, commitment to purchase equity investment | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 35.0<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_CashCommitmenttoPurchaseEquityInvestment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cash, commitment to purchase equity investment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_CashCommitmenttoPurchaseEquityInvestment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_PercentageOfEquityInterestAcquirable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of equity interest acquirable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_PercentageOfEquityInterestAcquirable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityListingsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityListingsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=KOPN_KunmingBOEDisplayTechnologyCoLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=KOPN_KunmingBOEDisplayTechnologyCoLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=KOPN_RMBMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=KOPN_RMBMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809557011640">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Schedule of Long-lived Assets by Geographic Areas (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems', window );"><strong>Revenues from External Customers and Long-Lived Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NoncurrentAssets', window );">Total Long-lived Assets</a></td>
<td class="nump">$ 3,407<span></span>
</td>
<td class="nump">$ 4,227<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_StatementGeographicalAxis=country_US', window );">UNITED STATES</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems', window );"><strong>Revenues from External Customers and Long-Lived Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NoncurrentAssets', window );">Total Long-lived Assets</a></td>
<td class="nump">3,028<span></span>
</td>
<td class="nump">3,647<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_StatementGeographicalAxis=country_GB', window );">UNITED KINGDOM</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems', window );"><strong>Revenues from External Customers and Long-Lived Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NoncurrentAssets', window );">Total Long-lived Assets</a></td>
<td class="nump">329<span></span>
</td>
<td class="nump">442<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_StatementGeographicalAxis=country_CN', window );">CHINA</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems', window );"><strong>Revenues from External Customers and Long-Lived Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NoncurrentAssets', window );">Total Long-lived Assets</a></td>
<td class="nump">11<span></span>
</td>
<td class="nump">37<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_StatementGeographicalAxis=country_JP', window );">JAPAN</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems', window );"><strong>Revenues from External Customers and Long-Lived Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NoncurrentAssets', window );">Total Long-lived Assets</a></td>
<td class="nump">$ 39<span></span>
</td>
<td class="nump">$ 101<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NoncurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Long-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9038-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NoncurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementGeographicalAxis=country_US</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementGeographicalAxis=country_GB</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementGeographicalAxis=country_CN</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementGeographicalAxis=country_JP</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559671960">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Segment Information by Revenue Type (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="9">3 Months Ended</th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Sep. 26, 2020</div></th>
<th class="th"><div>Jun. 27, 2020</div></th>
<th class="th"><div>Mar. 28, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Sep. 28, 2019</div></th>
<th class="th"><div>Jun. 29, 2019</div></th>
<th class="th"><sup>[1]</sup></th>
<th class="th"><div>Mar. 30, 2019</div></th>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems', window );"><strong>Revenues from External Customers and Long-Lived Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">$ 13,922<span></span>
</td>
<td class="nump">$ 9,513<span></span>
</td>
<td class="nump">$ 8,815<span></span>
</td>
<td class="nump">$ 7,878<span></span>
</td>
<td class="nump">$ 8,727<span></span>
</td>
<td class="nump">$ 6,139<span></span>
</td>
<td colspan="2" class="nump">$ 9,110<span></span>
</td>
<td class="nump">$ 5,543<span></span>
</td>
<td class="nump">$ 40,128<span></span>
</td>
<td class="nump">$ 29,519<span></span>
</td>
<td class="nump">$ 24,465<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_PercentageOfTotalRevenue', window );">Percentage of total revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_StatementGeographicalAxis=country_US', window );">UNITED STATES</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems', window );"><strong>Revenues from External Customers and Long-Lived Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 33,031<span></span>
</td>
<td class="nump">$ 14,946<span></span>
</td>
<td class="nump">$ 14,436<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_PercentageOfTotalRevenue', window );">Percentage of total revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">82.00%<span></span>
</td>
<td class="nump">51.00%<span></span>
</td>
<td class="nump">59.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_StatementGeographicalAxis=KOPN_OtherAmericasMember', window );">Other Americas [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems', window );"><strong>Revenues from External Customers and Long-Lived Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 101<span></span>
</td>
<td class="nump">$ 134<span></span>
</td>
<td class="nump">$ 123<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_PercentageOfTotalRevenue', window );">Percentage of total revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
<td class="nump">1.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_StatementGeographicalAxis=srt_AmericasMember', window );">Americas [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems', window );"><strong>Revenues from External Customers and Long-Lived Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 33,132<span></span>
</td>
<td class="nump">$ 15,080<span></span>
</td>
<td class="nump">$ 14,559<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_PercentageOfTotalRevenue', window );">Percentage of total revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">82.00%<span></span>
</td>
<td class="nump">51.00%<span></span>
</td>
<td class="nump">60.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_StatementGeographicalAxis=srt_AsiaPacificMember', window );">Asia Pacific [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems', window );"><strong>Revenues from External Customers and Long-Lived Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,798<span></span>
</td>
<td class="nump">$ 11,768<span></span>
</td>
<td class="nump">$ 6,916<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_PercentageOfTotalRevenue', window );">Percentage of total revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">15.00%<span></span>
</td>
<td class="nump">40.00%<span></span>
</td>
<td class="nump">28.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_StatementGeographicalAxis=srt_EuropeMember', window );">Europe [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems', window );"><strong>Revenues from External Customers and Long-Lived Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,198<span></span>
</td>
<td class="nump">$ 2,628<span></span>
</td>
<td class="nump">$ 2,948<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_PercentageOfTotalRevenue', window );">Percentage of total revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3.00%<span></span>
</td>
<td class="nump">9.00%<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_StatementGeographicalAxis=KOPN_OtherMember', window );">Other [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems', window );"><strong>Revenues from External Customers and Long-Lived Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 42<span></span>
</td>
<td class="nump">$ 42<span></span>
</td>
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<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_PercentageOfTotalRevenue', window );">Percentage of total revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
</tr>
<tr><td colspan="13"></td></tr>
<tr><td colspan="13"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Includes
    $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFF1YXJ0ZXJseSBGaW5hbmNpYWwgSW5mb3JtYXRpb24gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--Revenues_pn5n6_c20190331__20190629__srt--ProductOrServiceAxis__custom--RevenuefromLicensingMember_zSfrV4rI0vl3" title="Revenue">3.5</span> million revenue from licensing functional IP for the three month period ended June 29, 2019.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_PercentageOfTotalRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of total revenue.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_PercentageOfTotalRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
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<tr>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenuesFromExternalCustomersAndLongLivedAssetsLineItems</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementGeographicalAxis=KOPN_OtherAmericasMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementGeographicalAxis=srt_AmericasMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementGeographicalAxis=srt_AmericasMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementGeographicalAxis=srt_AsiaPacificMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementGeographicalAxis=srt_AsiaPacificMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementGeographicalAxis=srt_EuropeMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementGeographicalAxis=KOPN_OtherMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementGeographicalAxis=KOPN_OtherMember</td>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559689096">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Segment Reporting Information, by Segment (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="9">3 Months Ended</th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Sep. 26, 2020</div></th>
<th class="th"><div>Jun. 27, 2020</div></th>
<th class="th"><div>Mar. 28, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Sep. 28, 2019</div></th>
<th class="th"><div>Jun. 29, 2019</div></th>
<th class="th"><sup>[1]</sup></th>
<th class="th"><div>Mar. 30, 2019</div></th>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems', window );"><strong>Revenue from External Customer [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">$ 13,922<span></span>
</td>
<td class="nump">$ 9,513<span></span>
</td>
<td class="nump">$ 8,815<span></span>
</td>
<td class="nump">$ 7,878<span></span>
</td>
<td class="nump">$ 8,727<span></span>
</td>
<td class="nump">$ 6,139<span></span>
</td>
<td colspan="2" class="nump">$ 9,110<span></span>
</td>
<td class="nump">$ 5,543<span></span>
</td>
<td class="nump">$ 40,128<span></span>
</td>
<td class="nump">$ 29,519<span></span>
</td>
<td class="nump">$ 24,465<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=KOPN_DefenseMember', window );">Defense [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems', window );"><strong>Revenue from External Customer [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20,231<span></span>
</td>
<td class="nump">8,729<span></span>
</td>
<td class="nump">8,724<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=KOPN_IndustrialMember', window );">Industrial [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems', window );"><strong>Revenue from External Customer [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,882<span></span>
</td>
<td class="nump">9,717<span></span>
</td>
<td class="nump">6,066<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=KOPN_ConsumerMember', window );">Consumer [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems', window );"><strong>Revenue from External Customer [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">852<span></span>
</td>
<td class="nump">1,777<span></span>
</td>
<td class="nump">4,146<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=KOPN_ResearchAndDevelopmentMember', window );">Research and Development [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems', window );"><strong>Revenue from External Customer [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,123<span></span>
</td>
<td class="nump">4,983<span></span>
</td>
<td class="nump">5,254<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=KOPN_OtherMember', window );">Other [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems', window );"><strong>Revenue from External Customer [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">553<span></span>
</td>
<td class="nump">61<span></span>
</td>
<td class="nump">275<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=KOPN_LicenseAndRoyaltiesMember', window );">License and Royalties Member</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems', window );"><strong>Revenue from External Customer [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,487<span></span>
</td>
<td class="nump">$ 4,252<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr><td colspan="13"></td></tr>
<tr><td colspan="13"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Includes
    $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFF1YXJ0ZXJseSBGaW5hbmNpYWwgSW5mb3JtYXRpb24gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--Revenues_pn5n6_c20190331__20190629__srt--ProductOrServiceAxis__custom--RevenuefromLicensingMember_zSfrV4rI0vl3" title="Revenue">3.5</span> million revenue from licensing functional IP for the three month period ended June 29, 2019.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9031-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9038-108599<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9054-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ProductOrServiceAxis=KOPN_ConsumerMember</td>
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<head>
<title></title>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809640205064">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Schedule of Quarterly Financial Information (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="16">3 Months Ended</th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th" colspan="2"><div>Dec. 26, 2020</div></th>
<th class="th" colspan="2"><div>Sep. 26, 2020</div></th>
<th class="th" colspan="2"><div>Jun. 27, 2020</div></th>
<th class="th" colspan="2"><div>Mar. 28, 2020</div></th>
<th class="th" colspan="2"><div>Dec. 28, 2019</div></th>
<th class="th" colspan="2"><div>Sep. 28, 2019</div></th>
<th class="th"><div>Jun. 29, 2019</div></th>
<th class="th"><sup>[1]</sup></th>
<th class="th" colspan="2"><div>Mar. 30, 2019</div></th>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
</tr>
<tr class="re">
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<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenue</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 13,922,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 9,513,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 8,815,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 7,878,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 8,727,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 6,139,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 9,110,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 5,543,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 40,128,000<span></span>
</td>
<td class="nump">$ 29,519,000<span></span>
</td>
<td class="nump">$ 24,465,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,295,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">1,662,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">1,891,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">271,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">1,188,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">265,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="num">(808,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="num">(1,263,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest', window );">(Loss) income from operations</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">981,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(1,108,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(1,095,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(3,541,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(3,556,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(6,402,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(4,838,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(11,584,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net (loss) income attributable to the controlling interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 1,263,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">$ (957,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">$ (1,122,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">$ (3,596,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">$ (7,290,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">$ (6,625,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">$ (4,260,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">$ (11,331,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">$ (4,411,112)<span></span>
</td>
<td class="num">$ (29,506,252)<span></span>
</td>
<td class="num">$ (34,533,542)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Net (loss) income per share basic</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="nump">$ 0.02<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">$ (0.01)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">$ (0.01)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">$ (0.04)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Net (loss) income per share diluted</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="nump">$ 0.02<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">$ (0.01)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">$ (0.01)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">$ (0.04)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Weighted average number of common shares outstanding basic</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">81,689<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">82,596<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">82,569<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">82,536<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Weighted average number of common shares outstanding diluted</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">82,196<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">82,596<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">82,569<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">82,536<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasicAndDiluted', window );">Net loss per share basic and diluted</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">$ (0.09)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[5]</sup></td>
<td class="num">$ (0.08)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[5]</sup></td>
<td class="num">$ (0.05)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[5]</sup></td>
<td class="num">$ (0.15)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[5]</sup></td>
<td class="num">$ (0.05)<span></span>
</td>
<td class="num">$ (0.37)<span></span>
</td>
<td class="num">$ (0.47)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted', window );">Weighted average number of common shares outstanding basic and diluted</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">82,155<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">82,054<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">81,950<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">74,969<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">82,347,741<span></span>
</td>
<td class="nump">80,282,126<span></span>
</td>
<td class="nump">73,156,545<span></span>
</td>
</tr>
<tr><td colspan="20"></td></tr>
<tr><td colspan="20"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Includes
    $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFF1YXJ0ZXJseSBGaW5hbmNpYWwgSW5mb3JtYXRpb24gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--Revenues_pn5n6_c20190331__20190629__srt--ProductOrServiceAxis__custom--RevenuefromLicensingMember_zSfrV4rI0vl3" title="Revenue">3.5</span> million revenue from licensing functional IP for the three month period ended June 29, 2019.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Gross
    profit is defined as net product revenues less cost of product revenues.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">Gross
    profit is defined as net product revenues less cost of product revenues.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[4]</td>
<td style="vertical-align: top;" valign="top">Net
    loss per share is computed independently for each of the quarters presented; accordingly, the sum of the quarterly net income
    per share may not equal the total computed for the year.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[5]</td>
<td style="vertical-align: top;" valign="top">Net
    loss per share is computed independently for each of the quarters presented; accordingly, the sum of the quarterly net income
    per share may not equal the total computed for the year.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22583-107794<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1448-109256<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22595-107794<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1337-109256<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 52<br> -URI http://asc.fasb.org/extlink&amp;oid=120380238&amp;loc=d3e4984-109258<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=120380238&amp;loc=d3e3842-109258<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22644-107794<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1252-109256<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=SL5780133-109256<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasicAndDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements.  Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period.  Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1337-109256<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasicAndDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 52<br> -URI http://asc.fasb.org/extlink&amp;oid=120380238&amp;loc=d3e4984-109258<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22644-107794<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=120380238&amp;loc=d3e3842-109258<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1252-109256<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22595-107794<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22583-107794<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=SL5780133-109256<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1337-109256<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8924-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1,2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of income (loss) from continuing operations including portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8924-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22499-107794<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=108774443&amp;loc=SL4569616-111683<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8924-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 4: 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-SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22583-107794<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -URI 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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_QuarterlyFinancialInformationDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_QuarterlyFinancialInformationDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1505-109256<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1448-109256<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809555970056">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Quarterly Financial Information (Details) (Parenthetical) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="9">3 Months Ended</th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Sep. 26, 2020</div></th>
<th class="th"><div>Jun. 27, 2020</div></th>
<th class="th"><div>Mar. 28, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Sep. 28, 2019</div></th>
<th class="th" colspan="2"><div>Jun. 29, 2019</div></th>
<th class="th"><div>Mar. 30, 2019</div></th>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ReinsurancePremiumsForInsuranceCompaniesByProductSegmentLineItems', window );"><strong>SEC Schedule, 12-17, Insurance Companies, Reinsurance [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenue</a></td>
<td class="nump">$ 13,922<span></span>
</td>
<td class="nump">$ 9,513<span></span>
</td>
<td class="nump">$ 8,815<span></span>
</td>
<td class="nump">$ 7,878<span></span>
</td>
<td class="nump">$ 8,727<span></span>
</td>
<td class="nump">$ 6,139<span></span>
</td>
<td class="nump">$ 9,110<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">$ 5,543<span></span>
</td>
<td class="nump">$ 40,128<span></span>
</td>
<td class="nump">$ 29,519<span></span>
</td>
<td class="nump">$ 24,465<span></span>
</td>
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<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=KOPN_RevenuefromLicensingMember', window );">Revenue from Licensing Member</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ReinsurancePremiumsForInsuranceCompaniesByProductSegmentLineItems', window );"><strong>SEC Schedule, 12-17, Insurance Companies, Reinsurance [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,500<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Includes
    $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFF1YXJ0ZXJseSBGaW5hbmNpYWwgSW5mb3JtYXRpb24gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--Revenues_pn5n6_c20190331__20190629__srt--ProductOrServiceAxis__custom--RevenuefromLicensingMember_zSfrV4rI0vl3" title="Revenue">3.5</span> million revenue from licensing functional IP for the three month period ended June 29, 2019.</td>
</tr></table></td></tr>
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<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9031-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9038-108599<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9054-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ProductOrServiceAxis=KOPN_RevenuefromLicensingMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809559924712">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Transactions with Related Parties (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="4">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromRelatedParties', window );">Revenue from related parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,678,335<span></span>
</td>
<td class="nump">$ 5,778,672<span></span>
</td>
<td class="nump">$ 1,220,838<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty', window );">Related party transaction, purchases from related party</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">747,154<span></span>
</td>
<td class="nump">646,135<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=KOPN_GoertekMember', window );">Goertek [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromRelatedParties', window );">Revenue from related parties</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty', window );">Related party transaction, purchases from related party</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">747,154<span></span>
</td>
<td class="nump">646,135<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=KOPN_RealWearIncMember', window );">RealWear, Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromRelatedParties', window );">Revenue from related parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,678,335<span></span>
</td>
<td class="nump">5,778,672<span></span>
</td>
<td class="nump">1,220,838<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty', window );">Related party transaction, purchases from related party</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableRelatedParties', window );">Accounts receivable, related parties</a></td>
<td class="nump">817,388<span></span>
</td>
<td class="nump">817,388<span></span>
</td>
<td class="nump">646,848<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableRelatedPartiesCurrentAndNoncurrent', window );">Accounts payable, related parties</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableRelatedPartiesCurrentAndNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount for accounts payable to related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(k)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.15(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableRelatedPartiesCurrentAndNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For an unclassified balance sheet, amount of receivables arising from transactions with related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39603-107864<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(a)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Purchases during the period (excluding transactions that are eliminated in consolidated or combined financial statements) with related party.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue, fees and commissions earned from transactions between (a) a parent company and its subsidiaries; (b) subsidiaries of a common parent; (c) an entity and trusts for the benefit of employees, for example, but not limited to, pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; (d) an entity and its principal, owners, management, or members of their immediate families; and (e) affiliates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07.1(c))<br> -URI http://asc.fasb.org/extlink&amp;oid=120401555&amp;loc=SL114874292-224272<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1(e))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=KOPN_GoertekMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=KOPN_GoertekMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=KOPN_RealWearIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=KOPN_RealWearIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809550538440">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="10">3 Months Ended</th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>May 31, 2019</div></th>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Sep. 26, 2020</div></th>
<th class="th"><div>Jun. 27, 2020</div></th>
<th class="th"><div>Mar. 28, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Sep. 28, 2019</div></th>
<th class="th"><div>Jun. 29, 2019</div></th>
<th class="th"><sup>[1]</sup></th>
<th class="th"><div>Mar. 30, 2019</div></th>
<th class="th"><div>Mar. 31, 2018</div></th>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
<th class="th"><div>Sep. 30, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromRelatedParties', window );">Revenue from related parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,678,335<span></span>
</td>
<td class="nump">$ 5,778,672<span></span>
</td>
<td class="nump">$ 1,220,838<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 13,922,000<span></span>
</td>
<td class="nump">$ 9,513,000<span></span>
</td>
<td class="nump">$ 8,815,000<span></span>
</td>
<td class="nump">$ 7,878,000<span></span>
</td>
<td class="nump">$ 8,727,000<span></span>
</td>
<td class="nump">$ 6,139,000<span></span>
</td>
<td colspan="2" class="nump">$ 9,110,000<span></span>
</td>
<td class="nump">$ 5,543,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,128,000<span></span>
</td>
<td class="nump">29,519,000<span></span>
</td>
<td class="nump">24,465,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireEquityMethodInvestments', window );">Payments to acquire equity method investments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,900,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,500,000<span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_ImpairmentOfEquitySecurity', window );">Impairment of equity security</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=KOPN_LicenseAgreementMember', window );">License Agreement Member | Initial Payment Member</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 2,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=KOPN_RealWearIncMember', window );">RealWear, Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromRelatedParties', window );">Revenue from related parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,678,335<span></span>
</td>
<td class="nump">$ 5,778,672<span></span>
</td>
<td class="nump">$ 1,220,838<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_PercentageOwnedofanEquityInvestment', window );">Percentage owned of an equity investment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.80%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.80%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableRelatedParties', window );">Accounts receivable, related parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">817,388<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 646,848<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">817,388<span></span>
</td>
<td class="nump">$ 646,848<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableRelatedPartiesCurrentAndNoncurrent', window );">Accounts payable, related parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=KOPN_RealWearIncMember', window );">RealWear, Inc. [Member] | Fair Value, Inputs, Level 3 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_ImpairmentOfEquitySecurity', window );">Impairment of equity security</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=KOPN_RealWearIncMember', window );">RealWear, Inc. [Member] | Deferred Payment Member</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">1,000,000.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=KOPN_RealWearIncMember', window );">RealWear, Inc. [Member] | Quarterly Installments Member</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=KOPN_RealWearIncMember', window );">RealWear, Inc. [Member] | Supply Display Modules Agreement Member</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromRelatedParties', window );">Revenue from related parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=KOPN_RealWearIncMember', window );">RealWear, Inc. [Member] | License Agreement Member</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 3,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=KOPN_SolosMember', window );">Solos Member</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_PercentageOwnedofanEquityInvestment', window );">Percentage owned of an equity investment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_SharesOwnedofanEquitySecurity', window );">Shares owned of an equity security</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,172,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableRelatedParties', window );">Accounts receivable, related parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">283,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,000<span></span>
</td>
<td class="nump">283,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableRelatedPartiesCurrentAndNoncurrent', window );">Accounts payable, related parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=KOPN_DrJohnCcFanMember', window );">Dr John Cc Fan Member</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_PercentageofEquitySecurityOwnedbyOutsideInvestors', window );">Percentage of equity security owned by outside investors</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">15.70%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">15.70%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors', window );">Diluted percentage of equity security owned by outside investors</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">13.60%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">13.60%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=KOPN_DrJohnCcFansFamilyMember', window );">Dr John Cc Fans Family Member</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_PercentageofEquitySecurityOwnedbyOutsideInvestors', window );">Percentage of equity security owned by outside investors</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">37.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">37.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors', window );">Diluted percentage of equity security owned by outside investors</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">32.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">32.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="16"></td></tr>
<tr><td colspan="16"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Includes
    $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFF1YXJ0ZXJseSBGaW5hbmNpYWwgSW5mb3JtYXRpb24gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--Revenues_pn5n6_c20190331__20190629__srt--ProductOrServiceAxis__custom--RevenuefromLicensingMember_zSfrV4rI0vl3" title="Revenue">3.5</span> million revenue from licensing functional IP for the three month period ended June 29, 2019.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Diluted percentage of equity security owned by outside investors.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_DilutedPercentageofEquitySecurityOwnedbyOutsideInvestors</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_ImpairmentOfEquitySecurity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Impairment of equity security.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_ImpairmentOfEquitySecurity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_PercentageOwnedofanEquityInvestment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage owned of an equity investment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_PercentageOwnedofanEquityInvestment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_PercentageofEquitySecurityOwnedbyOutsideInvestors">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of equity security owned by outside investors.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_PercentageofEquitySecurityOwnedbyOutsideInvestors</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_SharesOwnedofanEquitySecurity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Shares owned of an equity security.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_SharesOwnedofanEquitySecurity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableRelatedPartiesCurrentAndNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount for accounts payable to related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(k)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.15(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableRelatedPartiesCurrentAndNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For an unclassified balance sheet, amount of receivables arising from transactions with related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39603-107864<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(a)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireEquityMethodInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the purchase of or advances to an equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireEquityMethodInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember', window );">Forecast [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MultiemployerPlansLineItems', window );"><strong>Multiemployer Plan [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction', window );">Sale of Stock, Number of Shares Issued in Transaction</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.4<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SaleOfStockConsiderationReceivedOnTransaction', window );">Sale of Stock, Consideration Received on Transaction</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 16,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharePrice', window );">Share Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6.66<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_BrokerExpenses', window );">Broker expenses.</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 500,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_BrokerExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Broker expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_BrokerExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MultiemployerPlansLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MultiemployerPlansLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SaleOfStockConsiderationReceivedOnTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cash received on stock transaction after deduction of issuance costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SaleOfStockConsiderationReceivedOnTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued or sold by the subsidiary or equity method investee per stock transaction.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Price of a single share of a number of saleable stocks of a company.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementScenarioAxis=srt_ScenarioForecastMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<head>
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<span style="display: none;">v3.20.4</span><table class="report" border="0" cellspacing="2" id="idm139809555310248">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Valuation and Qualifying Accounts (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 26, 2020</div></th>
<th class="th"><div>Dec. 28, 2019</div></th>
<th class="th"><div>Dec. 29, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ValuationAndQualifyingAccountsAbstract', window );"><strong>SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivable', window );">Begining balance</a></td>
<td class="nump">$ 938,000<span></span>
</td>
<td class="nump">$ 304,000<span></span>
</td>
<td class="nump">$ 149,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProvisionForDoubtfulAccounts', window );">Additions charged to Income</a></td>
<td class="nump">42,000<span></span>
</td>
<td class="nump">951,000<span></span>
</td>
<td class="nump">268,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_AllowanceForDoubtfulAccountsReceivablesRecoveries', window );">Deductions from reserve</a></td>
<td class="nump">805,000<span></span>
</td>
<td class="num">(317,000)<span></span>
</td>
<td class="num">(113,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivable', window );">Ending balance</a></td>
<td class="nump">175,000<span></span>
</td>
<td class="nump">938,000<span></span>
</td>
<td class="nump">304,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_KOPN_AllowanceForDoubtfulAccountsReceivablesRecoveries', window );">Deductions from reserve</a></td>
<td class="num">$ (805,000)<span></span>
</td>
<td class="nump">$ 317,000<span></span>
</td>
<td class="nump">$ 113,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_KOPN_AllowanceForDoubtfulAccountsReceivablesRecoveries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Allowance for doubtful accounts receivable recoveries.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">KOPN_AllowanceForDoubtfulAccountsReceivablesRecoveries</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>KOPN_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ValuationAndQualifyingAccountsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ValuationAndQualifyingAccountsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>srt_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForDoubtfulAccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of allowance for credit loss on accounts receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121599337&amp;loc=SL82919249-210447<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=121611835&amp;loc=d3e5074-111524<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=121599337&amp;loc=SL82919249-210447<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121599878&amp;loc=SL82895884-210446<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllowanceForDoubtfulAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProvisionForDoubtfulAccounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expense (reversal of expense) for expected credit loss on accounts receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121599337&amp;loc=SL82919249-210447<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProvisionForDoubtfulAccounts</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
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/* Report Styles */
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/* table */
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/* Top labels */
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/* Header rows... */
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</TEXT>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
