XML 39 R29.htm IDEA: XBRL DOCUMENT
v3.22.2

CONTRACT ASSETS AND LIABILITIES (Tables) | 6 Months Ended
--- | ---
Jun. 25, 2022
Contract Assets And Liabilities |
SCHEDULE OF CONTRACT WITH CUSTOMER, ASSET AND LIABILITY | Net contract assets (liabilities) consisted of the following: SCHEDULE OF CONTRACT WITH CUSTOMER, ASSET AND LIABILITY
|  | June 25, 2022 |  |  | December 25, 2021 |  |  | $ Change |  |  | % Change |
Contract assets —current |  | $ | 5,268,754 |  |  | $ | 2,299,392 |  |  | $ | 2,969,362 |  |  |  | 129 | %
Contract liabilities—current |  |  | (3,047,208 | ) |  |  | (4,063,031 | ) |  |  | 1,015,823 |  |  |  | (25 | )%
Contract liabilities—noncurrent |  |  | (5,371 | ) |  |  | (20,664 | ) |  |  | 15,293 |  |  |  | (74 | )%
Net contract assets (liabilities) |  | $ | 2,216,175 |  |  | $ | (1,784,303 | ) |  | $ | 4,000,478 |  |  |  | (224 | )%
SCHEDULE OF SATISFACTION OF PERFORMANCE OBLIGATION | 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 OBLIGATION
|  | Three months ended |  |  | Three months ended |  |  | Six months ended |  |  | Six months ended |
|  | June 25, 2022 |  |  | June 26, 2021 |  |  | June 25, 2022 |  |  | June 26, 2021 |
Point in time |  |  | 17 | % |  |  | 36 | % |  |  | 18 | % |  |  | 33 | %
Over time |  |  | 83 | % |  |  | 64 | % |  |  | 82 | % |  |  | 67 | %
Revenue percentage |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |

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

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045 + Details
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of expected timing for satisfying remaining performance obligation. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (b)(1) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130556-203045 + Details
Name: | us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration