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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 26, 2020
Accounting Policies [Abstract] |
Schedule of Restated Consolidated Statement of Operations | In accordance with the new revenue standard requirements, the impact of adoption on the Company’s consolidated statement of operations for the fiscal year 2018 was as follows: Schedule of Restated Consolidated Statement of Operations
Statement of Operations |  | As Reported |  |  | Balances Without Adoption of Topic 606 |  |  | Effect of Change Higher/(Lower) |
Net product revenues |  | $ | 19,211,115 |  |  | $ | 19,726,901 |  |  | $ | (515,786 | )
Research and development and other revenues |  |  | 5,253,890 |  |  |  | 5,600,066 |  |  |  | (346,176 | )
Cost of product revenues |  |  | 15,831,441 |  |  |  | 16,809,343 |  |  |  | (977,902 | )
Net loss attributable to Kopin Corporation |  | $ | (34,533,542 | ) |  | $ | (34,649,482 | ) |  | $ | 115,940 |
Schedule of Satisfaction of Performance Obligations | The Company’s revenue recognition related to performance obligations that were satisfied at a point in time and over time were as follows: Schedule of Satisfaction of Performance Obligations
Fiscal year ended |  | 2020 |  |  | 2019 |  |  | 2018 |
Point in time |  |  | 34 | % |  |  | 64 | % |  |  | 60 | %
Over time |  |  | 66 | % |  |  | 36 | % |  |  | 40 | %
Schedule of Inventory | Inventory consists of the following at December 26, 2020 and December 28, 2019: Schedule of Inventory
|  | 2020 |  |  | 2019 |
Raw materials |  | $ | 3,609,710 |  |  | $ | 2,630,156 |
Work-in-process |  |  | 565,986 |  |  |  | 711,475 |
Finished goods |  |  | 280,060 |  |  |  | 427,065 |
Total |  | $ | 4,455,756 |  |  | $ | 3,768,696 |
Schedule of Changes in Asset Retirement Obligations | The Company recorded asset retirement obligations (“ARO”) liabilities of $0.3 million at December 26, 2020 and December 28, 2019. This represents the legal obligations associated with retirement of the Company’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: Schedule of Changes in Asset Retirement Obligations
|  | 2020 |  |  | 2019 |
Beginning balance |  | $ | 261,883 |  |  | $ | 254,098 |
Exchange rate change |  |  | 9,457 |  |  |  | 7,785 |
Ending balance |  | $ | 271,340 |  |  | $ | 261,883 |
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share | The following were not included in weighted-average common shares outstanding-diluted because they are anti-dilutive: Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share
|  | 2020 |  |  | 2019 |  |  | 2018 |
Nonvested restricted common stock |  |  | 3,051,874 |  |  |  | 1,863,124 |  |  |  | 2,213,249 |
Schedule of Accumulated Other Comprehensive Income | The components of accumulated other comprehensive income are as follows: Schedule of Accumulated Other Comprehensive Income
|  | Cumulative Translation Adjustment |  |  | Unrealized holding (loss) gain on marketable securities |  |  | Reclassifications of gain (loss) of marketable securities in net loss |  |  | Accumulated Other Comprehensive Income |
Balance as of December 30, 2017 |  | $ | 3,231,706 |  |  | $ | 387,733 |  |  | $ | (54,660 | ) |  | $ | 3,564,779 |
Changes during year |  |  | (1,794,768 | ) |  |  | (264,949 | ) |  |  | 49,525 |  |  |  | (2,010,192 | )
Balance as of December 29, 2018 |  |  | 1,436,938 |  |  |  | 122,784 |  |  |  | (5,135 | ) |  |  | 1,554,587 |
Changes during year |  |  | (206,580 | ) |  |  | 446,533 |  |  |  | (37,356 | ) |  |  | 202,597 |
Balance as of December 28, 2019 |  |  | 1,230,358 |  |  |  | 569,317 |  |  |  | (42,491 | ) |  |  | 1,757,184 |
Changes during year |  |  | (67,852 | ) |  |  | (183,870 | ) |  |  | (21,028 | ) |  |  | (272,750 | )
Balance as of December 26, 2020 |  | $ | 1,162,506 |  |  | $ | 385,447 |  |  | $ | (63,519 | ) |  | $ | 1,484,434 |

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