| Cash Flow | 2026-03-28 | 2025-12-27 | 2025-09-27 | 2025-06-28 |
|---|---|---|---|---|
| Net loss | -3,752,038 | 6,806,111 | -4,199,562 | NaN |
| Depreciation and amortization | 247,023 | 190,262 | 194,431 | 444,861 |
| Stock-based compensation | 495,328 | 404,438 | 1,105,748 | 1,522,109 |
| Loss on disposal of property and equipment | NaN | NaN | 20,318 | -58,818 |
| Non-cash (gain) loss on equity investments | 2,530,102 | 161,406 | NaN | NaN |
| Investment impairment net of unrealized gains | NaN | NaN | 448,000 | 24,000 |
| Gain on sale of equity investment | NaN | 0 | 0 | 300,000 |
| Gain on deconsolidation of subsidiary | NaN | 11,102,779 | NaN | NaN |
| Income taxes | 57,020 | 52,228 | 52,229 | 104,455 |
| Foreign currency gains | 96,687 | 357,434 | -144,532 | 113,183 |
| Loss on disposal of property and equipment | NaN | -88,236 | NaN | NaN |
| Provision for credit losses | NaN | 10,000 | NaN | NaN |
| Noncash provision for excess inventory | 71,587 | 42,714 | 171,264 | 754,138 |
| Accrued litigation damages | NaN | 0 | -5,100,000 | NaN |
| Accounts receivable | -7,213,292 | 4,319,788 | -2,882,446 | -2,333,500 |
| Contract assets | 677,216 | -3,816,392 | 3,115,626 | -241,431 |
| Inventory | -456,375 | 441,712 | -187,406 | 1,200,455 |
| Prepaid expenses and other current assets | 11,653 | -87,201 | 1,189,334 | 619,672 |
| Other assets | -198,624 | 240,646 | NaN | NaN |
| Accounts payable and accrued expenses | 1,497,396 | -3,807,236 | -1,108,451 | -2,173,477 |
| Accrued warranty | -1,123,846 | -901,234 | 53,542 | -541,259 |
| Contract liabilities | -167,222 | 2,489,870 | 1,103,094 | 172,130 |
| Deferred grant income | -2,688,627 | NaN | NaN | NaN |
| Net cash used in operating activities | -810,746 | -7,855,283 | -110,433 | -7,572,770 |
| Deconsolidation of subsidiary cash | NaN | 419,383 | NaN | NaN |
| Capital expenditures | NaN | NaN | 1,340,364 | NaN |
| Payments to equity method investee | NaN | 1,667,439 | NaN | NaN |
| Purchases of marketable securities | NaN | 0 | 0 | 15,156,585 |
| Proceeds from sale of marketable securities | NaN | 0 | 2,420,054 | 33,960,226 |
| Proceeds from sale of equity investment | NaN | 0 | 0 | 300,000 |
| Other assets | NaN | NaN | -2,605 | 2,483 |
| Capital expenditures | 1,301,349 | 203,588 | NaN | 1,233,751 |
| Net cash (used in) from investing activities | -1,301,349 | -2,183,919 | 2,316,046 | 17,867,407 |
| Issuance of common stock and pre-funded warrants, net of costs | NaN | 38,271,148 | NaN | NaN |
| Issuance of common stock, net of costs | NaN | NaN | NaN | 0 |
| Payments of issuance costs | NaN | NaN | 40,000 | NaN |
| Issuance of preferred stock, net of costs | NaN | 6,700,000 | NaN | NaN |
| Settlements of restricted stock for tax withholding obligations | NaN | 904,457 | 25,049 | 89,657 |
| Payment of dividends | 29,167 | NaN | NaN | NaN |
| Net cash provided by financing activities | -29,167 | 44,106,691 | -65,049 | -89,657 |
| Effect of exchange rate changes on cash | 1,052 | 1,517 | -1,734 | 4,210 |
| Net change in cash, cash equivalents and restricted cash | -2,140,210 | 34,069,006 | 2,138,830 | 10,209,190 |
| Cash, cash equivalents and restricted cash at beginning of year | 61,627,146 | 27,558,140 | 15,210,120 | NaN |
| Cash, cash equivalents and restricted cash at end of year | 59,486,936 | 61,627,146 | 27,558,140 | NaN |
KOPIN CORP (KOPN)
KOPIN CORP (KOPN)