Kopin Corporation (KOPN)

Kopin Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 26, 2026	Dec 27, 2025	Dec 28, 2024	Dec 30, 2023	Dec 31, 2022	Dec 25, 2021
Cash & Equivalents	25.85	36.35	14.16	5.71	8.26	26.79
Short-Term Investments	-	-	21.42	11.69	4.39	2.51
Cash & Short-Term Investments	25.85	36.35	35.58	17.4	12.65	29.3
Cash Growth	-2.50%	2.17%	104.45%	37.60%	-56.83%	41.19%
Accounts Receivable	11.47	16.76	18.92	13.12	10.61	14.41
Other Receivables	7.91	5.06	-	-	-	-
Receivables	19.38	21.82	18.92	13.12	10.61	14.41
Inventory	4.95	5.51	6.13	7.6	6.43	6.58
Prepaid Expenses	4.48	2.86	1.15	1.21	1.18	1.92
Restricted Cash	25.47	25.28	1.05	0.5	-	-
Total Current Assets	80.12	91.81	62.84	39.83	30.86	52.21
Property, Plant & Equipment	9.52	4.11	4.23	4.67	5	5.72
Long-Term Investments	15.72	12.36	3.56	4.69	7.72	4.91
Other Long-Term Assets	0.12	0.12	0.12	0.12	0.17	0.17
Total Assets	105.48	108.39	70.77	49.31	43.75	63.01

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 26, 2026	Dec 27, 2025	Dec 28, 2024	Dec 30, 2023	Dec 31, 2022	Dec 25, 2021
Accounts Payable	7.41	5.32	5.94	4.95	5.44	5.48
Accrued Expenses	4.13	2.88	9.5	6.32	4.85	3.62
Current Portion of Leases	0.65	0.65	0.64	0.65	0.79	0.7
Current Unearned Revenue	6.04	3.86	0.09	0.92	0.93	4.06
Other Current Liabilities	19.74	20.87	27.36	2.57	1.97	3.16
Total Current Liabilities	37.97	33.99	43.94	15.88	14.46	17.53
Long-Term Leases	0.34	0.83	1.48	1.83	2.58	3.11
Long-Term Unearned Revenue	0	0	0.01	0.02	0.01	0.02
Pension & Post-Retirement Benefits	0.17	0.19	0.23	0.32	1.11	1.15
Other Long-Term Liabilities	-	1.71	1.82	1.75	1.61	1.57
Total Liabilities	38.48	36.72	47.48	19.8	19.76	23.38

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 26, 2026	Dec 27, 2025	Dec 28, 2024	Dec 30, 2023	Dec 31, 2022	Dec 25, 2021
Common Stock	1.82	1.78	1.56	1.12	0.93	0.9
Additional Paid-In Capital	473.4	463.15	422.09	385.41	360.57	356.93
Retained Earnings	-405.76	-399.42	-402.03	-358.16	-338.41	-319.08
Treasury Stock	-2.46	-1.39	-0.37	-0.1	-0.1	-0.37
Comprehensive Income & Other	-	-	2.03	1.23	1.18	1.41
Total Common Equity	67	64.12	23.28	29.51	24.16	39.8
Minority Interest	-	-	-	-	-0.17	-0.17
Shareholders' Equity	67	71.67	23.28	29.51	23.99	39.63
Total Liabilities & Equity	105.48	108.39	70.77	49.31	43.75	63.01

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 26, 2026	Dec 27, 2025	Dec 28, 2024	Dec 30, 2023	Dec 31, 2022	Dec 25, 2021
Total Debt	1	1.48	2.12	2.48	3.36	3.81
Net Cash (Debt)	24.85	34.87	33.46	14.92	9.28	25.49
Net Cash Growth	1.41%	4.21%	124.29%	60.69%	-63.57%	34.53%
Net Cash Per Share	0.13	0.20	0.25	0.14	0.10	0.29
Filing Date Shares Outstanding	179.51	175.99	155.44	116.5	92.88	90.16
Total Common Shares Outstanding	180.62	176.9	151.28	112.25	92.88	89.99
Working Capital	42.16	57.82	18.9	23.95	16.4	34.67
Book Value Per Share	0.37	0.36	0.15	0.26	0.26	0.44
Tangible Book Value	67	64.12	23.28	29.51	24.16	39.8
Tangible Book Value Per Share	0.37	0.36	0.15	0.26	0.26	0.44
Machinery	-	13.42	14.95	14.19	14.14	15.2
Construction In Progress	-	0.47	0.46	0.96	0.55	0.23
Leasehold Improvements	-	3.46	3.67	3.63	3.6	3.57

SEC Filings: 10-K · 10-Q

Data Source: S&P Global Market Intelligence Last updated: Nov 10, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 15, 2026

Data Sources Report a data error