Kopin Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 27, 2025	Dec '24 Dec 28, 2024	Dec '23 Dec 30, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 25, 2021	Dec '20 Dec 26, 2020
Cash & Equivalents	26.51	14.16	5.71	8.26	26.79	17.11
Short-Term Investments	-	21.42	11.69	4.39	2.51	3.64
Cash & Short-Term Investments	26.51	35.58	17.4	12.65	29.3	20.75
Cash Growth	-26.86%	104.45%	37.60%	-56.83%	41.19%	-4.75%
Accounts Receivable	16.31	18.92	13.12	10.61	14.41	12.78
Receivables	16.31	18.92	13.12	10.61	14.41	12.78
Inventory	6.29	6.13	7.6	6.43	6.58	4.46
Prepaid Expenses	3.02	1.15	1.21	1.18	1.92	1.47
Restricted Cash	1.05	1.05	0.5	-	-	-
Total Current Assets	53.18	62.84	39.83	30.86	52.21	39.46
Property, Plant & Equipment	4.77	4.23	4.67	5	5.72	3.41
Long-Term Investments	3.15	3.56	4.69	7.72	4.91	4.52
Other Long-Term Assets	0.12	0.12	0.12	0.17	0.17	0.16
Total Assets	61.22	70.77	49.31	43.75	63.01	47.55
Accounts Payable	6.13	5.94	4.95	5.44	5.48	5.61
Accrued Expenses	5.76	9.5	6.32	4.85	3.62	3.79
Current Portion of Leases	0.78	0.64	0.65	0.79	0.7	0.98
Current Unearned Revenue	1.37	0.09	0.92	0.93	4.06	1.49
Other Current Liabilities	21.78	27.36	2.57	1.97	3.16	4.46
Total Current Liabilities	36.27	43.94	15.88	14.46	17.53	16.88
Long-Term Leases	1.23	1.48	1.83	2.58	3.11	0.82
Long-Term Unearned Revenue	0	0.01	0.02	0.01	0.02	0.01
Pension & Post-Retirement Benefits	0.19	0.23	0.32	1.11	1.15	-
Other Long-Term Liabilities	2.2	1.82	1.75	1.61	1.57	1.54
Total Liabilities	39.89	47.48	19.8	19.76	23.38	19.25
Common Stock	1.57	1.56	1.12	0.93	0.9	0.88
Additional Paid-In Capital	424.71	422.09	385.41	360.57	356.93	341.51
Retained Earnings	-406.23	-402.03	-358.16	-338.41	-319.08	-305.65
Treasury Stock	-0.48	-0.37	-0.1	-0.1	-0.37	-9.79
Comprehensive Income & Other	1.76	2.03	1.23	1.18	1.41	1.48
Total Common Equity	21.32	23.28	29.51	24.16	39.8	28.44
Minority Interest	-	-	-	-0.17	-0.17	-0.14
Shareholders' Equity	21.32	23.28	29.51	23.99	39.63	28.3
Total Liabilities & Equity	61.22	70.77	49.31	43.75	63.01	47.55
Total Debt	2.01	2.12	2.48	3.36	3.81	1.8
Net Cash (Debt)	24.5	33.46	14.92	9.28	25.49	18.94
Net Cash Growth	-27.84%	124.29%	60.69%	-63.57%	34.53%	-0.02%
Net Cash Per Share	0.15	0.25	0.14	0.10	0.29	0.23
Filing Date Shares Outstanding	175.9	155.44	116.5	92.88	90.16	85.67
Total Common Shares Outstanding	156.69	151.28	112.25	92.88	89.99	85.44
Working Capital	16.9	18.9	23.95	16.4	34.67	22.57
Book Value Per Share	0.14	0.15	0.26	0.26	0.44	0.33
Tangible Book Value	21.32	23.28	29.51	24.16	39.8	28.44
Tangible Book Value Per Share	0.14	0.15	0.26	0.26	0.44	0.33
Machinery	-	14.95	14.19	14.14	15.2	15.13
Construction In Progress	-	0.46	0.96	0.55	0.23	0.37
Leasehold Improvements	-	3.67	3.63	3.6	3.57	3.57

Source: S&P Global Market Intelligence. Standard template. Financial Sources.