XML 39 R28.htm IDEA: XBRL DOCUMENT
v3.26.1

FINANCIAL INSTRUMENTS (Tables) | 3 Months Ended
--- | ---
Mar. 28, 2026
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 28, 2026 Using: |
|  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Money market fund holdings in cash equivalents |  | $ | 24,777,168 |  |  |  | 24,777,168 |  |  |  | — |  |  |  | — |
Certificates of deposit |  |  | 500,000 |  |  |  | — |  |  |  | 500,000 |  |  |  | — |
Equity Investments |  |  | 11,483,530 |  |  |  | 2,333,530 |  |  |  | — |  |  |  | 9,150,000 |
Other receivable |  |  | 4,859,350 |  |  |  | — |  |  |  | — |  |  |  | 4,859,350 |
Financial instruments, owned, at fair value |  | $ | 41,620,048 |  |  |  | 27,110,698 |  |  |  | 500,000 |  |  |  | 14,009,350 |
|  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
|  |  |  |  | Fair Value Measurement at December 27, 2025 Using: |
|  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Money market fund holdings included in cash equivalents |  | $ | 24,746,957 |  |  | $ | 24,746,957 |  |  | $ | — |  |  | $ | — |
Certificates of deposit |  |  | 500,000 |  |  |  | — |  |  |  | 500,000 |  |  |  | — |
Equity Investments |  |  | 10,129,063 |  |  |  | 1,229,063 |  |  |  | — |  |  |  | 8,900,000 |
Other receivable |  |  | 5,057,974 |  |  |  | — |  |  |  | — |  |  |  | 5,057,974 |
Financial instruments, owned, at fair value |  | $ | 40,433,994 |  |  | $ | 25,976,020 |  |  | $ | 500,000 |  |  | $ | 13,957,974 |
SCHEDULE OF CHANGES IN FINANCIAL ASSETS MEASURED AT FAIR VALUE | The following table summarizes the changes in financial assets measured at fair value on a recurring basis and categorized as Level 3 under the fair value hierarchy for the three months ended March 28, 2026: SCHEDULE OF CHANGES IN FINANCIAL ASSETS MEASURED AT FAIR VALUE
|  | Total |  |  | Equity Investments |  |  | Other Receivable |
Beginning balance |  | $ | 13,957,974 |  |  | $ | 8,900,000 |  |  | $ | 5,057,974 |
Gain (loss) from changes in fair value |  |  | 51,376 |  |  |  | 250,000 |  |  |  | (198,624 | )
Ending balance |  | $ | 14,009,350 |  |  | $ | 9,150,000 |  |  | $ | 4,859,350 |
SCHEDULE OF AVAILABLE-FOR-SALE MARKETABLE DEBT SECURITIES | SCHEDULE OF AVAILABLE-FOR-SALE MARKETABLE DEBT SECURITIES
|  | Amortized Cost |  |  | Unrealized Gain |  |  | Fair Value |
|  | 2026 |  |  | 2025 |  |  | 2026 |  |  | 2025 |  |  | 2026 |  |  | 2025 |
Certificates of deposit |  | $ | 500,000 |  |  | $ | - |  |  | $ | — |  |  | $ | — |  |  | $ | 500,000 |  |  | $ | 500,000 |
SCHEDULE OF EQUITY INVESTMENTS | The Company’s equity investments consisted of the following at March 28, 2026 and December 27, 2025: SCHEDULE OF EQUITY INVESTMENTS
|  | March 28, 2026 |  |  | December 27, 2025 |
Equity investments – measurement alternative |  | $ | 3,406,007 |  |  | $ | 2,230,371 |
Equity investments – equity-method accounting, at fair value |  |  | 9,150,000 |  |  |  | 8,900,000 |
Equity investments – at fair value |  |  | 2,333,530 |  |  |  | 1,229,063 |
Equity investments |  | $ | 14,889,537 |  |  | $ | 12,359,434 |

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 equity method investments including, but not limited to, name of each investee or group of investments, percentage ownership, difference between recorded amount of an investment and the value of the underlying equity in the net assets, and summarized financial information. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-7 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5A -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5A Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3 + Details
Name: | us-gaap_EquityMethodInvestmentsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock
Namespace Prefix: | us-gaap_
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://www.xbrl.org/2003/role/exampleRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482881/825-10-55-10 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482881/825-10-55-12 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-13 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-12 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -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