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KOPIN CORP: 10-Q filed 2024-08-08

What KOPIN CORP reported in its quarterly report filed 2024-08-08 (fiscal Q2 2024): 47 published measures, 127 facts as tagged in accession 0001493152-24-030835.

This filing

Form
10-Q (quarterly report)
Filed
2024-08-08
Fiscal period
fiscal Q2 2024
Accession
0001493152-24-030835 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All KOPIN CORP filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

PeriodValueUnitDays
At 2024-06-2949,048,424USD
At 2023-12-3049,312,316USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

PeriodValueUnitDays
At 2024-06-2949,264,765USD
At 2023-12-3019,803,421USD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

PeriodValueUnitDays
At 2024-06-29-216,341USD
At 2023-12-3029,508,895USD

Cash and cash equivalents

Cash and qualifying short-term liquid investments under the filer’s accounting policy. Restricted cash and longer-term investments may be reported separately.

PeriodValueUnitDays
At 2024-06-2910,042,847USD
At 2023-12-305,710,685USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

PeriodValueUnitDays
2024-03-31 to 2024-06-29-5,921,998USD91
2023-12-31 to 2024-06-29-38,470,213USD182
2023-01-01 to 2023-12-30-19,700,000USD364
2023-04-02 to 2023-07-01-8,180,379USD91
2023-01-01 to 2023-07-01-10,808,934USD182

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

PeriodValueUnitDays
2023-12-31 to 2024-06-29-6,183,902USD182
2023-01-01 to 2023-12-30-15,300,000USD364
2023-01-01 to 2023-07-01-7,992,073USD182

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

PeriodValueUnitDays
2023-12-31 to 2024-06-29310,600USD182
2023-01-01 to 2023-07-01350,631USD182

Revenue

Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.

PeriodValueUnitDays
2024-03-31 to 2024-06-29234,323USD91
2023-12-31 to 2024-06-29441,633USD182
2023-04-02 to 2023-07-01798,901USD91
2023-01-01 to 2023-07-011,272,401USD182

Contract revenue excluding tax

Revenue from customer contracts excluding assessed taxes under this specific taxonomy concept. It is not automatically comparable to older revenue tags.

PeriodValueUnitDays
2024-03-31 to 2024-06-2912,336,423USD91
2023-12-31 to 2024-06-2922,369,064USD182
2023-04-02 to 2023-07-0110,459,856USD91
2023-01-01 to 2023-07-0121,218,047USD182

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

PeriodValueUnitDays
2023-12-31 to 2024-06-297,242,581USD182
2023-01-01 to 2023-07-0121,335,000USD182

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

PeriodValueUnitDays
2023-12-31 to 2024-06-293,820,454USD182
2023-01-01 to 2023-07-01-11,508,976USD182

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

PeriodValueUnitDays
At 2024-06-29-396,625,247USD
At 2023-12-30-358,155,034USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

PeriodValueUnitDays
2024-03-31 to 2024-06-29121,400,739shares91
2023-12-31 to 2024-06-29120,757,868shares182
2023-04-02 to 2023-07-01109,911,244shares91
2023-01-01 to 2023-07-01107,473,813shares182

Diluted weighted-average shares

Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.

PeriodValueUnitDays
2024-03-31 to 2024-06-29121,400,739shares91
2023-12-31 to 2024-06-29120,757,868shares182
2023-04-02 to 2023-07-01109,911,244shares91
2023-01-01 to 2023-07-01107,473,813shares182

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

PeriodValueUnitDays
2024-03-31 to 2024-06-29-0.05USD/shares91
2023-12-31 to 2024-06-29-0.32USD/shares182
2023-04-02 to 2023-07-01-0.07USD/shares91
2023-01-01 to 2023-07-01-0.1USD/shares182

Diluted earnings per share

Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.

PeriodValueUnitDays
2024-03-31 to 2024-06-29-0.05USD/shares91
2023-12-31 to 2024-06-29-0.32USD/shares182
2023-04-02 to 2023-07-01-0.07USD/shares91
2023-01-01 to 2023-07-01-0.1USD/shares182

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

PeriodValueUnitDays
2023-04-02 to 2023-07-0139,000USD91
2023-01-01 to 2023-07-0178,000USD182

Net property, plant and equipment

Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.

PeriodValueUnitDays
At 2024-06-292,143,235USD
At 2023-12-302,163,417USD

Share-based compensation expense

Reported noncash expense for share-based payment arrangements. Noncash treatment does not mean the awards have no economic cost to shareholders.

PeriodValueUnitDays
2023-12-31 to 2024-06-291,411,346USD182
2023-01-01 to 2023-07-011,385,449USD182

Operating income or loss

Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.

PeriodValueUnitDays
2024-03-31 to 2024-06-29-5,456,436USD91
2023-12-31 to 2024-06-29-38,097,987USD182
2023-04-02 to 2023-07-01-4,835,586USD91
2023-01-01 to 2023-07-01-7,661,843USD182

Current assets

Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.

PeriodValueUnitDays
At 2024-06-2940,320,105USD
At 2023-12-3039,830,543USD

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

PeriodValueUnitDays
At 2024-06-2945,348,172USD
At 2023-12-3015,878,315USD

Current accounts payable

Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.

PeriodValueUnitDays
At 2024-06-295,713,542USD
At 2023-12-304,947,338USD

Net current accounts receivable

Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.

PeriodValueUnitDays
At 2024-06-297,406,272USD
At 2023-12-309,706,036USD

Operating expenses

Recurring operating costs under this accounting concept, generally excluding production costs included in cost of sales. Check filing presentation before combining expense subtotals.

PeriodValueUnitDays
2024-03-31 to 2024-06-2917,792,859USD91
2023-12-31 to 2024-06-2960,467,051USD182
2023-04-02 to 2023-07-0115,295,442USD91
2023-01-01 to 2023-07-0128,879,890USD182

Net inventory

Inventory carrying amount after applicable valuation and LIFO reserves. It does not establish realizable selling proceeds or inventory turnover without other inputs.

PeriodValueUnitDays
At 2024-06-295,649,665USD
At 2023-12-307,601,806USD

Selling, general and administrative expense

Selling and general administrative costs reported under this concept. It is an expense category, not a substitute for total operating expenses.

PeriodValueUnitDays
2024-03-31 to 2024-06-297,267,868USD91
2023-12-31 to 2024-06-2914,499,733USD182
2023-04-02 to 2023-07-016,466,120USD91
2023-01-01 to 2023-07-0111,114,250USD182

Research and development expense

Research and development costs recognized as expense. Capitalization policies and acquired projects can make this differ from total cash invested in development.

PeriodValueUnitDays
2024-03-31 to 2024-06-291,839,663USD91
2023-12-31 to 2024-06-293,940,416USD182
2023-04-02 to 2023-07-013,132,259USD91
2023-01-01 to 2023-07-015,444,476USD182

Common shares outstanding

Common shares outstanding at the reporting date. This point-in-time count differs from the weighted-average shares used for earnings per share and can exclude other share classes.

PeriodValueUnitDays
At 2024-06-29115,577,875shares
At 2023-12-30112,251,416shares

Additional paid-in capital

Capital contributed above par value under this concept. It records historical contributions, not the current value of the equity or cash on hand.

PeriodValueUnitDays
At 2024-06-29394,032,205USD
At 2023-12-30385,411,542USD

Accumulated other comprehensive income or loss

Cumulative other comprehensive items after tax, such as translation and unrealized hedging or securities effects. These amounts have not passed through net income.

PeriodValueUnitDays
At 2024-06-291,323,344USD
At 2023-12-301,232,294USD

Total equity including noncontrolling interests

Equity including the portion attributable to noncontrolling interests. It is larger than or equal to parent stockholders equity and is not market capitalization.

PeriodValueUnitDays
At 2023-07-0135,926,105USD
At 2023-04-0142,897,477USD
At 2022-12-3123,990,615USD

Operating lease right-of-use asset

Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.

PeriodValueUnitDays
At 2024-06-292,477,774USD
At 2023-12-302,504,909USD

Operating lease liability

Present value of remaining operating lease payments. Discount-rate choices and lease terms affect the amount; it is not the sum of undiscounted future rent.

PeriodValueUnitDays
At 2024-06-292,458,059USD

Other noncurrent assets

Noncurrent assets the filer does not present separately. The composition differs by filer and is described only in the filing.

PeriodValueUnitDays
At 2024-06-29124,925USD
At 2023-12-30124,925USD

Other noncurrent liabilities

Noncurrent liabilities the filer does not present separately. The composition differs by filer and is described only in the filing.

PeriodValueUnitDays
At 2024-06-291,494,016USD
At 2023-12-301,494,016USD

Prepaid expenses and other current assets

Prepayments and other current assets grouped under this concept. The balance is not cash and its composition differs by filer.

PeriodValueUnitDays
At 2024-06-291,972,872USD
At 2023-12-301,124,635USD

Current contract liabilities

Consideration received before performance obligations are satisfied, often called deferred revenue. It is an obligation to deliver, not earned revenue or cash available.

PeriodValueUnitDays
At 2024-06-29198,291USD
At 2023-12-30916,826USD

Pre-tax income or loss from continuing operations

Income or loss from continuing operations before income taxes and noncontrolling interests. It excludes discontinued operations and is not net income.

PeriodValueUnitDays
2024-03-31 to 2024-06-29-5,921,998USD91
2023-12-31 to 2024-06-29-38,470,213USD182
2023-04-02 to 2023-07-01-8,141,379USD91
2023-01-01 to 2023-07-01-10,730,934USD182

Profit or loss including noncontrolling interests

Net income or loss including the portion attributable to noncontrolling interests. It can differ from the net income attributable to the parent that per-share figures use.

PeriodValueUnitDays
2023-12-31 to 2024-06-29-38,470,213USD182
2023-04-02 to 2023-07-01-8,180,379USD91
2023-01-01 to 2023-07-01-10,808,934USD182
2023-01-01 to 2023-04-01-2,628,555USD91

Comprehensive income or loss

Net income plus other comprehensive income after tax. It includes unrealized items that net income excludes and is not a cash measure.

PeriodValueUnitDays
2024-03-31 to 2024-06-29-5,832,784USD91
2023-12-31 to 2024-06-29-38,379,163USD182
2023-04-02 to 2023-07-01-8,162,629USD91
2023-01-01 to 2023-07-01-10,784,957USD182

Nonoperating income or expense

Total nonoperating income or expense, which can include interest, investment results and other items. A positive value is not operating profit.

PeriodValueUnitDays
2024-03-31 to 2024-06-29-465,562USD91
2023-12-31 to 2024-06-29-372,226USD182
2023-04-02 to 2023-07-01-3,305,793USD91
2023-01-01 to 2023-07-01-3,069,091USD182

Current income tax expense or benefit

Income tax expense or benefit for the period that is currently payable or refundable. It differs from cash taxes paid and from total tax expense.

PeriodValueUnitDays
2024-03-31 to 2024-06-290USD91
2023-12-31 to 2024-06-290USD182
2023-03-31 to 2023-07-01100,000USD93
2022-12-31 to 2023-07-01100,000USD183

Proceeds from issuing common stock

Cash received from issuing common stock during the period. It is gross of costs only where the filer reports it so, and it does not include noncash issuances.

PeriodValueUnitDays
2023-01-01 to 2023-07-0121,335,000USD182

Operating lease payments

Cash paid for operating lease liabilities during the period. It differs from lease expense recognized and excludes variable payments in some presentations.

PeriodValueUnitDays
2023-12-31 to 2024-06-29432,612USD182
2023-01-01 to 2023-07-01496,691USD182

Change in accounts receivable

The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.

PeriodValueUnitDays
2023-12-31 to 2024-06-29-2,994,914USD182
2023-01-01 to 2023-07-011,565,340USD182

Change in inventories

The cash flow adjustment for the change in inventories during the period. A positive value under this concept means inventory grew and reduced operating cash flow.

PeriodValueUnitDays
2023-12-31 to 2024-06-29-912,158USD182
2023-01-01 to 2023-07-011,685,961USD182

Inspect the source

Entity
KOPIN CORP / CIK 0000771266
Captured
2026-09-19T15:03:07.660Z
SEC response SHA-256
53964fe54b17113eaf24b94a7d2727b2925e9b78f6b65e6093119e231ce5bb32

Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON

Every published concept a filing tagged, with the periods it covered, as reported in that filing at capture time. Forms 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A. A filing page needs at least 8 published concepts. Later filings can restate these values; the company history pages show the latest-filed value per period.

Public company accounting reference, not market prices, returns, an investment recommendation, or ALPHAC performance. Validate a separately constructed return series with the validation API; accounting values are not returns.

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Read the published dataset with Python
import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0000771266.json") as response:
    record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
    print(concept["tag"], next(iter(concept["observations"])))