XML 41 R30.htm IDEA: XBRL DOCUMENT v3.25.2

CONTRACT ASSETS AND LIABILITIES (Tables)

6 Months Ended

Jun. 28, 2025

Contract Assets And Liabilities

SCHEDULE CONTRACT ASSETS AND(LIABILITIES

Contract assets and contract liabilities consisted of the following:

 SCHEDULE CONTRACT ASSETS AND(LIABILITIES

		June 28, 2025				December 28, 2024				December 30, 2023
Current contract assets		$	6,840,887			$	7,074,020			$	3,409,809
Current contract liabilities and billings in excess of revenue earned			(275,053	)			(87,752	)			(916,826	)
Noncurrent contract liabilities			(5,570	)			(7,465	)			(23,198	)

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 28, 2025				June 29, 2024				June 28, 2025				June 29, 2024
Point in time			21	%			13	%			16	%			19	%
Over time			79	%			87	%			84	%			81	%
Performance obligation percentage			79	%			87	%			84	%			81	%

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
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

+ 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
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(1)
-SubTopic 10
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-13

+ Details

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