# Kopin Corp: financial statements, quarterly

KOPN · Nasdaq · CIK 771266 · [Technology](/sectors/technology.md) · fiscal year ends Dec 27

Pages: [Overview](/companies/kopn.md) · [Financials](/companies/kopn/financials.md) · [Filings](/companies/kopn/filings.md) · [Insiders](/companies/kopn/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/kopn/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-30) | Q1 FY2024 (2024-03-30) | Q2 FY2024 (2024-06-29) | Q3 FY2024 (2024-09-28) | Q4 FY2024 (2024-12-28) | Q1 FY2025 (2025-03-29) | Q2 FY2025 (2025-06-28) | Q3 FY2025 (2025-09-27) | Q4 FY2025 (2025-12-27) | Q1 FY2026 (2026-03-28) | Q2 FY2026 (2026-06-27) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [10.6](/filings/0001493152-24-044738.md) | [8.6 d](/filings/0001641172-25-005135.md) | [10.0](/filings/0001641172-25-010027.md) | [12.3](/filings/0001493152-25-011854.md) | [13.3](/filings/0001493152-25-022035.md) | [14.6 d](/filings/0001493152-26-016338.md) | [10.5](/filings/0001493152-26-022534.md) | [8.5](/filings/0001493152-26-037194.md) | [12.0](/filings/0001493152-25-022035.md) | [8.4 d](/filings/0001493152-26-016338.md) | [10.6](/filings/0001493152-26-022534.md) | [12.7](/filings/0001493152-26-037194.md) |
| Cost of revenue | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Gross profit | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Research and development | $m | [3.1](/filings/0001493152-24-044738.md) | [(4.9) d](/filings/0001641172-25-005135.md) | [2.1](/filings/0001641172-25-010027.md) | [1.8](/filings/0001493152-25-011854.md) | [2.6](/filings/0001493152-25-022035.md) | [(0.7) d](/filings/0001493152-26-016338.md) | [1.5](/filings/0001493152-26-022534.md) | [1.5](/filings/0001493152-26-037194.md) | [2.5](/filings/0001493152-25-022035.md) | [0.1 d](/filings/0001493152-26-016338.md) | [1.1](/filings/0001493152-26-022534.md) | [1.2](/filings/0001493152-26-037194.md) |
| Selling, general and administrative | $m | [4.8](/filings/0001493152-24-044738.md) | [5.9 d](/filings/0001641172-25-005135.md) | [7.2](/filings/0001641172-25-010027.md) | [7.3](/filings/0001493152-25-011854.md) | [5.2](/filings/0001493152-25-022035.md) | [3.1 d](/filings/0001493152-26-016338.md) | [4.7](/filings/0001493152-26-022534.md) | [4.9](/filings/0001493152-26-037194.md) | [1.6](/filings/0001493152-25-022035.md) | [5.1 d](/filings/0001493152-26-016338.md) | [6.0](/filings/0001493152-26-022534.md) | [5.1](/filings/0001493152-26-037194.md) |
| Operating income | $m | [(2.7)](/filings/0001493152-24-044738.md) | [(6.8) d](/filings/0001641172-25-005135.md) | [(32.6)](/filings/0001641172-25-010027.md) | [(5.5)](/filings/0001493152-25-011854.md) | [(2.8)](/filings/0001493152-25-022035.md) | [(2.2) d](/filings/0001493152-26-016338.md) | [(3.9)](/filings/0001493152-26-022534.md) | [(5.5)](/filings/0001493152-26-037194.md) | [4.5](/filings/0001493152-25-022035.md) | [(5.0) d](/filings/0001493152-26-016338.md) | [(6.0)](/filings/0001493152-26-022534.md) | [(3.5)](/filings/0001493152-26-037194.md) |
| Income tax | $m | [0.0](/filings/0001493152-24-044738.md) | [0.0 d](/filings/0001641172-25-005135.md) | not reported | not reported | [0.1](/filings/0001493152-25-022035.md) | [0.0 d](/filings/0001493152-26-016338.md) | [0.1](/filings/0001493152-26-022534.md) | [0.1](/filings/0001493152-26-037194.md) | [0.1](/filings/0001493152-25-022035.md) | [0.1 d](/filings/0001493152-26-016338.md) | [0.1](/filings/0001493152-26-022534.md) | [(2.1)](/filings/0001493152-26-037194.md) |
| Net income | $m | [(2.5)](/filings/0001493152-24-044738.md) | [(6.5) d](/filings/0001641172-25-005135.md) | [(32.5)](/filings/0001493152-25-022035.md) | [(5.9)](/filings/0001493152-25-022035.md) | [(3.5)](/filings/0001493152-25-022035.md) | [(1.9) d](/filings/0001493152-26-016338.md) | [(3.1)](/filings/0001493152-26-022534.md) | [(5.2)](/filings/0001493152-25-022035.md) | [4.1](/filings/0001493152-25-022035.md) | [6.8 d](/filings/0001493152-26-016338.md) | [(3.8)](/filings/0001493152-26-022534.md) | [0.8](/filings/0001493152-26-037194.md) |
| Diluted EPS | $ per share | [(0.02)](/filings/0001493152-24-044738.md) | not reported | [(0.27)](/filings/0001641172-25-010027.md) | [(0.05)](/filings/0001493152-25-011854.md) | [(0.03)](/filings/0001493152-25-022035.md) | not reported | [(0.02)](/filings/0001493152-26-022534.md) | [(0.03)](/filings/0001493152-26-037194.md) | [0.02](/filings/0001493152-25-022035.md) | not reported | [(0.02)](/filings/0001493152-26-022534.md) | [0.00](/filings/0001493152-26-037194.md) |
| Basic EPS | $ per share | [(0.02)](/filings/0001493152-24-044738.md) | not reported | [(0.27)](/filings/0001641172-25-010027.md) | [(0.05)](/filings/0001493152-25-011854.md) | [(0.03)](/filings/0001493152-25-022035.md) | not reported | [(0.02)](/filings/0001493152-26-022534.md) | [(0.03)](/filings/0001493152-26-037194.md) | [0.02](/filings/0001493152-25-022035.md) | not reported | [(0.02)](/filings/0001493152-26-022534.md) | [0.00](/filings/0001493152-26-037194.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
- Cost of revenue: not reported
- Gross profit: not reported
- Research and development: us-gaap:ResearchAndDevelopmentExpense
- Selling, general and administrative: us-gaap:SellingGeneralAndAdministrativeExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss, us-gaap:ProfitLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-30) | Q1 FY2024 (2024-03-30) | Q2 FY2024 (2024-06-29) | Q3 FY2024 (2024-09-28) | FY2024 (2024-12-28) | Q1 FY2025 (2025-03-29) | Q2 FY2025 (2025-06-28) | Q3 FY2025 (2025-09-27) | FY2025 (2025-12-27) | Q1 FY2026 (2026-03-28) | Q2 FY2026 (2026-06-27) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [9.6](/filings/0001493152-23-040304.md) | [5.7](/filings/0001641172-25-005135.md) | [14.1](/filings/0001493152-24-019194.md) | [10.0](/filings/0001493152-24-030835.md) | [14.5](/filings/0001493152-24-044738.md) | [14.2](/filings/0001493152-25-022035.md) | [15.3](/filings/0001641172-25-010027.md) | [24.4](/filings/0001493152-25-011854.md) | [26.5](/filings/0001493152-25-022035.md) | [36.4](/filings/0001493152-26-037194.md) | [34.1](/filings/0001493152-26-022534.md) | [24.9](/filings/0001493152-26-037194.md) |
| Current assets | $m | [45.4](/filings/0001493152-23-040304.md) | [39.8](/filings/0001641172-25-005135.md) | [42.0](/filings/0001493152-24-019194.md) | [40.3](/filings/0001493152-24-030835.md) | [63.0](/filings/0001493152-24-044738.md) | [62.8](/filings/0001493152-26-016338.md) | [57.1](/filings/0001641172-25-010027.md) | [52.6](/filings/0001493152-25-011854.md) | [53.2](/filings/0001493152-25-022035.md) | [91.8](/filings/0001493152-26-037194.md) | [82.4](/filings/0001493152-26-022534.md) | [79.3](/filings/0001493152-26-037194.md) |
| Total assets | $m | [54.6](/filings/0001493152-23-040304.md) | [49.3](/filings/0001641172-25-005135.md) | [51.3](/filings/0001493152-24-019194.md) | [49.0](/filings/0001493152-24-030835.md) | [70.6](/filings/0001493152-24-044738.md) | [70.8](/filings/0001493152-26-016338.md) | [65.0](/filings/0001641172-25-010027.md) | [61.2](/filings/0001493152-25-011854.md) | [61.2](/filings/0001493152-25-022035.md) | [108](/filings/0001493152-26-037194.md) | [102](/filings/0001493152-26-022534.md) | [106](/filings/0001493152-26-037194.md) |
| Current liabilities | $m | [16.1](/filings/0001493152-23-040304.md) | [15.9](/filings/0001641172-25-005135.md) | [42.5](/filings/0001493152-24-019194.md) | [45.3](/filings/0001493152-24-030835.md) | [43.9](/filings/0001493152-24-044738.md) | [43.9](/filings/0001493152-26-016338.md) | [40.9](/filings/0001641172-25-010027.md) | [41.4](/filings/0001493152-25-011854.md) | [36.3](/filings/0001493152-25-022035.md) | [34.0](/filings/0001493152-26-037194.md) | [31.5](/filings/0001493152-26-022534.md) | [36.4](/filings/0001493152-26-037194.md) |
| Total liabilities | $m | [20.2](/filings/0001493152-23-040304.md) | [19.8](/filings/0001641172-25-005135.md) | [46.3](/filings/0001493152-24-019194.md) | [49.3](/filings/0001493152-24-030835.md) | [47.9](/filings/0001493152-24-044738.md) | [47.5](/filings/0001493152-26-016338.md) | [44.4](/filings/0001641172-25-010027.md) | [45.1](/filings/0001493152-25-011854.md) | [39.9](/filings/0001493152-25-022035.md) | [36.7](/filings/0001493152-26-037194.md) | [34.0](/filings/0001493152-26-022534.md) | [37.0](/filings/0001493152-26-037194.md) |
| Shareholders' equity | $m | [34.4](/filings/0001493152-23-040304.md) | [29.5](/filings/0001493152-25-022035.md) | [4.9](/filings/0001493152-25-022035.md) | [(0.2)](/filings/0001493152-25-022035.md) | [22.7](/filings/0001493152-25-022035.md) | [23.3](/filings/0001493152-26-016338.md) | [20.7](/filings/0001493152-25-022035.md) | [16.0](/filings/0001493152-25-022035.md) | [21.3](/filings/0001493152-25-022035.md) | [64.1](/filings/0001493152-26-037194.md) | [60.8](/filings/0001493152-26-022534.md) | [69.2](/filings/0001493152-26-037194.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-30) | Q1 FY2024 (2024-03-30) | Q2 FY2024 (2024-06-29) | Q3 FY2024 (2024-09-28) | Q4 FY2024 (2024-12-28) | Q1 FY2025 (2025-03-29) | Q2 FY2025 (2025-06-28) | Q3 FY2025 (2025-09-27) | Q4 FY2025 (2025-12-27) | Q1 FY2026 (2026-03-28) | Q2 FY2026 (2026-06-27) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $k | [(3,800) d](/filings/0001493152-24-044738.md) | [(3,469) d](/filings/0001641172-25-005135.md) | [(3,107)](/filings/0001641172-25-010027.md) | [(3,077) d](/filings/0001493152-25-011854.md) | [(6,457) d](/filings/0001493152-25-022035.md) | [(1,586) d](/filings/0001493152-26-016338.md) | [(3,414)](/filings/0001493152-26-022534.md) | [(4,159) d](/filings/0001493152-26-037194.md) | [(110) d](/filings/0001493152-25-022035.md) | [(7,855) d](/filings/0001493152-26-016338.md) | [(811)](/filings/0001493152-26-022534.md) | [(4,332) d](/filings/0001493152-26-037194.md) |
| Capital expenditure | $k | [128 d](/filings/0001493152-24-044738.md) | [471 d](/filings/0001641172-25-005135.md) | [245](/filings/0001641172-25-010027.md) | [65.2 d](/filings/0001493152-25-011854.md) | [10.3 d](/filings/0001493152-24-044738.md) | [494 d](/filings/0001493152-26-016338.md) | [500](/filings/0001493152-26-022534.md) | [733 d](/filings/0001493152-26-037194.md) | not reported | not reported | [1,301](/filings/0001493152-26-022534.md) | [3,810 d](/filings/0001493152-26-037194.md) |
| Dividends paid | $k | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | [29.2](/filings/0001493152-26-022534.md) | not reported |
| Share repurchases | $k | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Dividends paid: us-gaap:PaymentsOfDividends
- Share repurchases: not reported

## Shares

| Line item | Unit | Q3 FY2022 (2022-09-24) | Q1 FY2023 (2023-04-01) | Q2 FY2023 (2023-07-01) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-30) | Q2 FY2024 (2024-06-29) | Q3 FY2024 (2024-09-28) | Q1 FY2025 (2025-03-29) | Q2 FY2025 (2025-06-28) | Q3 FY2025 (2025-09-27) | Q1 FY2026 (2026-03-28) | Q2 FY2026 (2026-06-27) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [93.5](/filings/0001493152-23-040304.md) | [105](/filings/0001493152-24-019194.md) | [110](/filings/0001493152-24-030835.md) | [110](/filings/0001493152-24-044738.md) | [120](/filings/0001641172-25-010027.md) | [121](/filings/0001493152-25-011854.md) | [124](/filings/0001493152-25-022035.md) | [166](/filings/0001493152-26-022534.md) | [166](/filings/0001493152-26-037194.md) | [169](/filings/0001493152-25-022035.md) | [187](/filings/0001493152-26-022534.md) | [192](/filings/0001493152-26-037194.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 185,872,614 at 2026-08-11, from the cover of the [10-Q filed 2026-08-11](/filings/0001493152-26-037194.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:24 ET. No prices; not investment advice.