For the quarter ending 2026-03-28, KOPN has $102,436,507 in assets. $34,019,573 in debts.
| Balance Sheets | 2026-03-28 | 2025-12-27 | 2025-09-27 | 2025-06-28 |
|---|---|---|---|---|
| Cash and cash equivalents | 34,148,324 | 36,350,083 | 26,508,140 | 24,369,310 |
| Restricted cash and cash equivalents | 25,338,612 | 25,277,063 | 1,050,000 | 1,050,000 |
| Marketable securities, at fair value | - | - | - | 2,417,877 |
| Accounts receivable, net of allowance of 6,200 and 19,000 in 2026 and 2025, respectively | 3,441,794 | 10,726,776 | 6,357,343 | 9,481,332 |
| Contract assets | 6,134,563 | 6,032,913 | 9,948,216 | 6,840,887 |
| Grant income receivable | 753,068 | - | - | - |
| Inventory | 4,977,813 | 5,505,775 | 6,293,750 | 6,685,225 |
| Other receivable, at fair value | 4,859,350 | 5,057,974 | - | - |
| Prepaid expenses and other current assets | 2,769,220 | 2,855,383 | 3,018,271 | 1,795,521 |
| Total current assets | 82,422,744 | 91,805,967 | 53,175,720 | 52,640,152 |
| Property, plant and equipment, gross | - | 17,356,939 | - | - |
| Accumulated depreciation and amortization | - | 14,740,136 | - | - |
| Property, plant and equipment, net | 3,670,715 | 2,616,803 | 2,750,197 | 2,684,545 |
| Operating lease right-of-use assets | 1,329,689 | 1,488,231 | 2,015,472 | 2,212,679 |
| Other assets | 123,822 | 123,822 | 123,822 | 123,822 |
| Equity method investment, at fair value | 9,150,000 | 8,900,000 | - | - |
| Equity investments | 5,739,537 | 3,459,434 | 3,151,255 | 3,523,632 |
| Total assets | 102,436,507 | 108,394,257 | 61,216,466 | 61,184,830 |
| Customer deposits | - | - | 9,542 | - |
| Accrued legal expenses | - | 185,475 | 1,850,000 | 5,961,506 |
| Accounts payable | 5,713,343 | 5,315,998 | 6,125,584 | 4,129,863 |
| Accrued payroll and expenses | 3,178,401 | 2,231,848 | 2,247,619 | 2,345,847 |
| Accrued warranty | 41,000 | 1,165,000 | 2,069,000 | 2,016,000 |
| Contract liabilities | 1,008,635 | 1,168,009 | 1,365,819 | 275,053 |
| Deferred grant income | - | 2,688,627 | - | - |
| Operating lease liabilities | 661,355 | 648,469 | 775,814 | 765,559 |
| Accrued post-retirement benefits | 40,000 | 40,000 | 40,000 | 40,000 |
| Other accrued liabilities | 771,835 | 422,440 | 1,623,656 | 648,287 |
| Deferred tax liabilities | 416,583 | 422,458 | 465,403 | 447,498 |
| Accrued litigation damages | 19,700,000 | 19,700,000 | 19,700,000 | 24,800,000 |
| Total current liabilities | 31,531,152 | 33,988,324 | 36,272,437 | 41,429,613 |
| Non-current contract liabilities, and asset retirement obligations | 2,728 | 3,675 | 378,453 | 388,240 |
| Operating lease liabilities, net of current portion | 661,375 | 831,507 | 1,230,109 | 1,436,276 |
| Accrued post-retirement benefits, net of current portion | 150,646 | 190,696 | 190,646 | 190,646 |
| Other long-term liabilities, net of current portion | 1,673,672 | 1,706,411 | 1,822,341 | 1,700,221 |
| Total liabilities | 34,019,573 | 36,720,613 | 39,893,986 | 45,144,996 |
| Preferred stock, par value .01 per share authorized, 3,000 shares no shares issued and outstanding as of 2025 and 2024 | - | - | - | 0 |
| Series a redeemable convertible preferred stock, par value 0.01, stated value 7,000 per share 1,000 shares authorized, 1,000 issued, and outstanding at march 28, 2026 and december 27, 2025 aggregate liquidation preference of 7,028,000 at march 28, 2026 and 7,000,000 as of december 27, 2025 | 7,591,481 | 7,556,481 | - | - |
| Common stock, par value 0.01 275,000,000 shares authorized in 2026 and 2025, 184,280,028 issued in 2026 and 183,015,207 issued in 2025, and 176,903,857 outstanding at march 28, 2026 and december 27, 2025 | 1,776,753 | 1,776,753 | 1,571,180 | 1,570,086 |
| Additional paid-in capital | 463,611,163 | 463,150,835 | 424,708,822 | 423,604,168 |
| Treasury stock 771,500 shares at march 28, 2026 and december 27, 2025, at cost | 1,389,174 | 1,389,174 | 484,717 | 459,669 |
| Accumulated other comprehensive income | - | - | 1,759,687 | 1,638,345 |
| Accumulated deficit | -403,173,289 | -399,421,251 | -406,232,492 | -410,313,096 |
| Total stockholders equity | 60,825,453 | 64,117,163 | 21,322,480 | 16,039,834 |
| Total liabilities, redeemable convertible preferred stock, and stockholders equity | 102,436,507 | 108,394,257 | 61,216,466 | 61,184,830 |
KOPIN CORP (KOPN)
KOPIN CORP (KOPN)