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For the quarter ending 2025-09-27, KOPN has $61,216,466 in assets. $39,893,986 in debts. $26,508,140 in cash and cash equivalents.

Balance Sheets Overview

Current Ratio
146.60%
Quick Ratio
129.25%
Cash Ratio
73.08%
Debt to Asset Ratio
65.17%
Assets Breakdown
    • Cash and cash equivalents
    • Contract assets
    • Accounts receivable, net of allo...
    • Others
Liabilities Breakdown
    • Additional paid-in capital
    • Accumulated deficit
    • Accrued litigation liability
    • Others

Unit: Dollar
Balance Sheets
2025-09-27
2025-06-28
Cash and cash equivalents
26,508,140 24,369,310
Restricted cash
1,050,000 1,050,000
Marketable securities, at fair value
-2,417,877
Accounts receivable, net of allowance of 1,009,000 and 1,075,000 in 2025 and 2024, respectively
6,357,343 9,481,332
Contract assets
9,948,216 6,840,887
Inventory
6,293,750 6,685,225
Prepaid expenses and other current assets
3,018,271 1,795,521
Total current assets
53,175,720 52,640,152
Property, plant and equipment, net
2,750,197 2,684,545
Operating lease right-of-use assets
2,015,472 2,212,679
Other assets
123,822 123,822
Equity investments
3,151,255 3,523,632
Total assets
61,216,466 61,184,830
Accounts payable
6,125,584 4,129,863
Accrued payroll and expenses
2,247,619 2,345,847
Accrued warranty
2,069,000 2,016,000
Contract liabilities
1,365,819 275,053
Operating lease liabilities
775,814 765,559
Accrued post-retirement benefits
40,000 40,000
Other accrued liabilities
1,623,656 648,287
Customer deposits
9,542 -
Accrued legal expenses
1,850,000 5,961,506
Deferred tax liabilities
465,403 447,498
Accrued litigation liability
19,700,000 24,800,000
Total current liabilities
36,272,437 41,429,613
Noncurrent contract liabilities and asset retirement obligations
378,453 388,240
Operating lease liabilities, net of current portion
1,230,109 1,436,276
Accrued post-retirement benefits, net of current portion
190,646 190,646
Other long-term liabilities, net of current portion
1,822,341 1,700,221
Preferred stock, par value .01 per share authorized, 3,000 shares no shares issued and outstanding as of 2025 and 2024
-0
Total liabilities
39,893,986 45,144,996
Common stock, par value 0.01 275,000,000 shares authorized, 163,299,258 issued, and 156,686,278 outstanding at september 27, 2025 200,000,000 shares authorized, 161,264,507 issued, and 156,118,014 outstanding at december 28, 2024
1,571,180 1,570,086
Additional paid-in capital
424,708,822 423,604,168
Treasury stock (431,862 shares in 2025 and 312,882 shares in 2024, at cost)
484,717 459,669
Accumulated other comprehensive income
1,759,687 1,638,345
Accumulated deficit
-406,232,492 -410,313,096
Total stockholders equity
21,322,480 16,039,834
Total liabilities and stockholders equity
61,216,466 61,184,830
Unit: Dollar

Time Plot

Show the time plot by selecting a row from the table.

Balance Sheets

Prepaid expenses andother current assets$3,018,271 Inventory$6,293,750 Contract assets$9,948,216 Accounts receivable, netof allowance of...$6,357,343 Restricted cash$1,050,000 Cash and cashequivalents$26,508,140 Equity investments$3,151,255 Other assets$123,822 Operating leaseright-of-use assets$2,015,472 Property, plant andequipment, net$2,750,197 Total current assets$53,175,720 Total assets$61,216,466 Total liabilities andstockholders equity$61,216,466 Total stockholdersequity$21,322,480 Total liabilities$39,893,986 Accumulated deficit-$406,232,492 Treasury stock (431,862shares in 2025 and...$484,717 Accumulated othercomprehensive income$1,759,687 Additional paid-in capital$424,708,822 Other long-termliabilities, net of current...$1,822,341 Accruedpost-retirement benefits, net of...$190,646 Operating leaseliabilities, net of current...$1,230,109 Noncurrent contractliabilities and asset...$378,453 Total currentliabilities$36,272,437 Common stock, par value0.01 275,000,000...$1,571,180 Accrued litigationliability$19,700,000 Deferred tax liabilities$465,403 Accrued legal expenses$1,850,000 Customer deposits$9,542 Other accruedliabilities$1,623,656 Accruedpost-retirement benefits$40,000 Operating leaseliabilities$775,814 Contract liabilities$1,365,819 Accrued warranty$2,069,000 Accrued payroll andexpenses$2,247,619 Accounts payable$6,125,584

KOPIN CORP (KOPN)

KOPIN CORP (KOPN)