XML 34 R23.htm IDEA: XBRL DOCUMENT
v3.25.1

FINANCIAL INSTRUMENTS (Tables) | 3 Months Ended
--- | ---
Mar. 29, 2025
Investments, All Other Investments [Abstract] |
SCHEDULE OF FAIR VALUE MEASUREMENTS OF FINANCIAL ASSETS | The following table details the recurring fair value measurements of the Company’s financial assets: SCHEDULE OF FAIR VALUE MEASUREMENTS OF FINANCIAL ASSETS
|  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
|  |  |  |  | Fair Value Measurement at March 29, 2025 Using: |
|  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Cash equivalents |  | $ | 13,972,401 |  |  | $ | 13,173,214 |  |  | $ | 799,187 |  |  | $ | — |
U.S. Government and agency backed securities |  |  | 14,282,570 |  |  |  | — |  |  |  | 14,282,570 |  |  |  | — |
Certificates of deposit |  |  | 2,421,766 |  |  |  | — |  |  |  | 2,421,766 |  |  |  | — |
Equity Investments |  |  | 612,896 |  |  |  | 612,896 |  |  |  | — |  |  |  | — |
Financial instruments, owned, at fair value |  | $ | 31,289,633 |  |  | $ | 13,786,110 |  |  | $ | 17,503,523 |  |  | $ | — |
|  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
|  |  |  |  | Fair Value Measurement at December 28, 2024 Using: |
|  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Cash equivalents |  | $ | 12,438,130 |  |  | $ | 11,592,842 |  |  | $ | 845,288 |  |  | $ | — |
U.S. Government and agency backed securities |  |  | 17,436,195 |  |  |  | 1,995,520 |  |  |  | 15,440,675 |  |  |  | — |
Certificates of deposit |  |  | 4,483,463 |  |  |  | — |  |  |  | 4,483,463 |  |  |  | — |
Equity Investments |  |  | 699,176 |  |  |  | 699,176 |  |  |  | — |  |  |  | — |
Financial instruments, owned, at fair value |  | $ | 35,056,964 |  |  | $ | 14,287,538 |  |  | $ | 20,769,426 |  |  | $ | — |
SCHEDULE OF AVAILABLE-FOR-SALE MARKETABLE DEBT SECURITIES | SCHEDULE OF AVAILABLE-FOR-SALE MARKETABLE DEBT SECURITIES
|  | Amortized Cost |  |  | Unrealized Gain |  |  | Fair Value |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
U.S. Government and agency backed securities |  | $ | 14,216,555 |  |  | $ | 17,243,599 |  |  | $ | 66,015 |  |  | $ | 192,596 |  |  | $ | 14,282,570 |  |  | $ | 17,436,195 |
Corporate debt |  |  | 2,420,048 |  |  |  | 4,480,096 |  |  |  | 1,718 |  |  |  | 3,367 |  |  |  | 2,421,766 |  |  |  | 4,483,463 |
Total |  | $ | 16,636,603 |  |  | $ | 21,723,695 |  |  | $ | 67,733 |  |  | $ | 195,963 |  |  | $ | 16,704,336 |  |  | $ | 21,919,658 |
SCHEDULE OF CONTRACTUAL MATURITY | The contractual maturity of the Company’s marketable debt securities is as follows at March 29, 2025: SCHEDULE OF CONTRACTUAL MATURITY
|  | Less than One year |  |  | One to Five years |  |  | Total |
U.S. Government and agency backed securities |  | $ | 14,282,570 |  |  | $ | — |  |  | $ | 14,282,570 |
Corporate debt |  |  | 2,421,766 |  |  |  | — |  |  |  | 2,421,766 |

X
- Definition Available For Sales Securities [Text Block] + References No definition available. + Details
Name: | KOPN_AvailableForSalesSecuritiesTextBlock
Namespace Prefix: | KOPN_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-11 + Details
Name: | us-gaap_FairValueByBalanceSheetGroupingTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of maturities of an entity's investments as well as any other information pertinent to the investments. + References No definition available. + Details
Name: | us-gaap_InvestmentsClassifiedByContractualMaturityDateTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration