XML 42 R31.htm IDEA: XBRL DOCUMENT v3.24.2.u1

LEASES (Tables)

6 Months Ended

Jun. 29, 2024

Leases

SCHEDULE OF LEASE EXPENSE

The components of lease expense were as follows:

 SCHEDULE OF LEASE EXPENSE 

		Three Months Ended				Three Months Ended				Six Months Ended				Six Months Ended
		June 29, 2024				July 1, 2023				June 29, 2024				July 1, 2023
Operating lease cost		$	205,743			$	217,863			$	433,370			$	432,426

SCHEDULE OF FUTURE LEASE PAYMENT UNDER NON-CANCELLABLE LEASE

At June 29, 2024, the Company’s future lease payments under non-cancellable leases were as follows:

 SCHEDULE OF FUTURE LEASE PAYMENT UNDER NON-CANCELLABLE LEASE  

2024 (excluding the six months ended June 29, 2024)		$	426,743
2025			763,994
2026			732,610
2027			669,255
2028			201,333
Total future lease payments			2,793,935
Less imputed interest			(335,876	)
Total		$	2,458,059

SCHEDULE OF OPERATING LEASE PAYMENTS RECOGNIZED IN CONSOLIDATED BALANCE SHEETS

The Company’s lease liabilities recognized in the Company’s condensed consolidated balance sheet at June 29, 2024 were as follows:

SCHEDULE OF OPERATING LEASE PAYMENTS RECOGNIZED IN CONSOLIDATED BALANCE SHEETS   

		June 29, 2024
Operating lease liabilities–current		$	672,038
Operating lease liabilities–noncurrent			1,786,021
Total lease liabilities		$	2,458,059

SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES

Supplemental cash flow information related to leases was as follows:

 SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES  

		June 29, 2024				July 1, 2023
		Six months ended
		June 29, 2024				July 1, 2023
Cash paid for amounts included in the measurement of operating lease liabilities		$	432,612			$	496,691

Other information related to leases was as follows:

		June 29, 2024				July 1, 2023
Weighted Average Discount Rate–Operating Leases			6.79	%			6.00	%
Weighted Average Remaining Lease Term–Operating Leases (in years)			3.6				4.28

X

- References

No definition available.

+ Details

Name:	KOPN_DisclosureLeasesAbstract
Namespace Prefix:	KOPN_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of Operating Lease Payments Recognized in Consolidated Balance Sheets [Table Text Block]

+ References

No definition available.

+ Details

Name:	KOPN_ScheduleOfOperatingLeasePaymentsRecognizedInConsolidatedBalanceSheetsTableTextBlock
Namespace Prefix:	KOPN_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of Supplemental Information Related to Leases [Table Text Block]

+ References

No definition available.

+ Details

Name:	KOPN_ScheduleOfSupplementalInformationRelatedToLeasesTableTextBlock
Namespace Prefix:	KOPN_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-4

+ Details

Name:	us-gaap_LeaseCostTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-6

+ Details

Name:	us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration