Kopin Corporation (KOPN) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 | Q2'21 |
|---|
| Total Current Assets | 82.42M | 91.81M | 53.18M | 52.64M | 57.12M | 62.84M | 63M | 40.32M | 41.99M | 39.83M | 45.37M | 45.92M | 46.8M | 30.86M | 36.53M | 40.06M | 44.99M | 52.21M | 50.64M | 50M |
| Cash & Short-Term Investments | 59.49M | 26.51M | 26.51M | 26.79M | 31.54M | 35.58M | 36.24M | 17.63M | 21.06M | 17.4M | 21.21M | 25.67M | 29.61M | 12.65M | 15M | 18.56M | 26.32M | 29.3M | 31.76M | 30.78M |
| Cash Only | 59.49M | 26.51M | 26.51M | 24.37M | 15.33M | 14.16M | 14.53M | 10.04M | 14.12M | 5.71M | 9.6M | 10.11M | 8.58M | 8.26M | 9.63M | 13.63M | 21.87M | 26.79M | 28.35M | 27.36M |
| Short-Term Investments | 0 | 0 | 0 | 2.42M | 16.2M | 21.42M | 21.71M | 7.59M | 6.94M | 11.69M | 11.61M | 15.56M | 21.03M | 4.39M | 5.38M | 4.93M | 4.45M | 2.51M | 3.41M | 3.42M |
| Accounts Receivable | 15.19M | 21.82M | 16.31M | 16.32M | 16.54M | 18.92M | 17.51M | 13.93M | 12.49M | 13.12M | 13M | 10.28M | 8.66M | 10.61M | 13.14M | 12.32M | 9.33M | 14.41M | 10.14M | 10.64M |
| Days Sales Outstanding | 159.58 | 207.29 | 124.1 | 176.84 | 148.06 | 116.91 | 107.39 | 97.44 | 114.85 | 140.06 | 99.94 | 82.37 | 81.47 | 95.49 | 98.74 | 82.7 | 87.15 | 90.24 | 86.85 | 89.86 |
| Inventory | 4.98M | 5.51B | 6.29M | 6.69M | 6.06M | 6.13M | 6.56M | 5.65M | 6.12M | 7.6M | 9.07M | 7.88M | 6.82M | 6.43M | 6.66M | 6.93M | 7.13M | 6.58M | 6.74M | 6.25M |
| Days Inventory Outstanding | 44.7K | 52.99K | 70.33 | 82 | 70.32 | 56.16 | 66.77 | 50.88 | 58.02 | 53.38 | 141.84 | 75.73 | 90.97 | 33.47 | 77.4 | 49.01 | 44.18 | 86.53 | 66.42 | 54.43 |
| Other Current Assets | 2.77M | -67.06B | 4.07M | 2.85M | 2.99M | 2.2M | 2.61M | 3.02M | 2.23M | 1.62M | 1.98M | 1.92M | 1.58M | 1.07M | 1.59M | 2.09M | 2.1M | 1.76M | 1.76M | 2.17M |
| Total Non-Current Assets | 20.01M | 16.59M | 8.04M | 8.54M | 7.92M | 7.92M | 7.58M | 8.73M | 9.28M | 9.48M | 9.24M | 9.44M | 12.73M | 12.89M | 12.95M | 15.51M | 15.29M | 10.8M | 8.31M | 7.82M |
| Property, Plant & Equipment | 5M | 4.94B | 4.77M | 4.9M | 4.33M | 4.23M | 4.32M | 4.62M | 4.54M | 4.67M | 4.46M | 4.65M | 4.83M | 5M | 5.17M | 5.51M | 5.57M | 5.72M | 3.57M | 3.12M |
| Fixed Asset Turnover | 0.00x | 0.00x | 2.48x | 1.83x | 2.46x | 3.42x | 2.98x | 2.69x | 2.18x | 1.88x | 2.33x | 2.21x | 2.19x | 2.40x | 2.20x | 2.15x | 2.05x | 2.84x | 3.25x | 3.14x |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Long-Term Investments | 14.89M | 3.46B | 3.15M | 3.52M | 3.46M | 3.56M | 3.13M | 3.98M | 4.61M | 4.69M | 4.6M | 4.63M | 7.73M | 7.72M | 7.61M | 9.83M | 9.55M | 4.91M | 4.56M | 4.54M |
| Other Non-Current Assets | 123.82K | -8.38B | 123.82K | 123.82K | 123.82K | 123.82K | 124.92K | 124.92K | 124.92K | 124.92K | 169.13K | 169.13K | 169.13K | 170.13K | 170.93K | 170.93K | 170.93K | 170.93K | 170.93K | 162.47K |
| Total Assets | 102.44M | 108.39M | 61.22M | 61.18M | 65.04M | 70.77M | 70.58M | 49.05M | 51.27M | 49.31M | 54.61M | 55.36M | 59.52M | 43.75M | 49.48M | 55.57M | 60.29M | 63.01M | 58.95M | 57.82M |
| Asset Turnover | 0.10x | 0.10x | 0.20x | 0.13x | 0.16x | 0.21x | 0.22x | 0.25x | 0.20x | 0.17x | 0.19x | 0.18x | 0.21x | 0.26x | 0.22x | 0.21x | 0.19x | 0.22x | 0.19x | 0.17x |
| Asset Growth % | 57.51% | 53.17% | -13.27% | 24.74% | 26.86% | 43.51% | 29.25% | -11.41% | -13.87% | 12.71% | 10.36% | -0.37% | -1.27% | -30.56% | -16.07% | -3.9% | 0.62% | 32.51% | 56.53% | 53.67% |
| Total Current Liabilities | 31.53M | 33.99M | 36.27M | 41.43M | 40.94M | 43.94M | 43.95M | 45.35M | 42.51M | 15.88M | 16.06M | 14.91M | 11.75M | 14.46M | 15.12M | 14.94M | 17.07M | 17.53M | 13.7M | 16.08M |
| Accounts Payable | 5.71M | 5.32M | 6.13M | 4.13M | 3.43M | 5.94M | 4.39M | 5.71M | 8.99M | 4.95M | 7.19M | 6.51M | 3.84M | 5.44M | 4.94M | 4.86M | 5.87M | 5.48M | 3.64M | 5.1M |
| Days Payables Outstanding | 89.47 | 109.99 | 55.57 | 48.63 | 54.04 | 45.7 | 55.25 | 63.58 | 58.95 | 38.84 | 114.58 | 53.3 | 63.71 | 26.53 | 55.81 | 37.39 | 36.56 | 59.24 | 44.67 | 49.73 |
| Short-Term Debt | 661.36K | 648.47M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 796.07K | 790.57K | 0 | 761.73K | 0 | 0 | 0 | 889.08K | 0 |
| Deferred Revenue (Current) | 1.01M | 2.69B | 1.38M | 275.05K | 26.11K | 87.75K | 370.95K | 530.06K | 1.59M | 1.32M | 1.23M | 554.97K | 718.54K | 930.5K | 1.1M | 3.85M | 4.21M | 6.7M | 1.27M | 4.72M |
| Other Current Liabilities | 20.51M | -3.31B | 505.4K | 487.5K | 455.96K | 454.12K | 698.38K | 885.88K | 1.07M | 6.46M | 1.24M | 3.89M | 3.37M | 1.27M | 5.24M | 472.57K | 497.1K | 513.42K | 4.98M | 540.62K |
| Current Ratio | 2.61x | 2.70x | 1.47x | 1.27x | 1.40x | 1.43x | 1.43x | 0.89x | 0.99x | 2.51x | 2.82x | 3.08x | 3.98x | 2.13x | 2.42x | 2.68x | 2.64x | 2.98x | 3.70x | 3.11x |
| Quick Ratio | 2.46x | -159.29x | 1.29x | 1.11x | 1.25x | 1.29x | 1.28x | 0.76x | 0.84x | 2.03x | 2.26x | 2.55x | 3.40x | 1.69x | 1.98x | 2.22x | 2.22x | 2.60x | 3.20x | 2.72x |
| Cash Conversion Cycle | 44.77K | 53.09K | 138.86 | 210.21 | 164.35 | 127.37 | 118.91 | 84.74 | 113.92 | 154.6 | 127.21 | 104.8 | 108.73 | 102.42 | 120.33 | 94.33 | 94.77 | 117.52 | 108.6 | 94.56 |
| Total Non-Current Liabilities | 2.49M | 2.73M | 3.62M | 3.72M | 3.41M | 3.54M | 3.91M | 3.92M | 3.82M | 3.93M | 4.17M | 4.53M | 4.87M | 5.3M | 4.15M | 5.24M | 4.52M | 5.85M | 2.39M | 2.1M |
| Long-Term Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Capital Lease Obligations | 661.38K | 831.51K | 1.23M | 1.44M | 1.32M | 1.48M | 1.63M | 1.79M | 1.68M | 1.83M | 2.01M | 2.18M | 2.38M | 2.58M | 2.75M | 2.97M | 2.95M | 3.11M | 812.35K | 488.39K |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 1.82M | 1.9M | 2.01M | 1.89M | 1.72M | 1.7M | 1.9M | 1.77M | 1.77M | 1.81M | 1.9M | 2.34M | 2.49M | 2.48M | 1.39M | 2.02M | 1.29M | 2.45M | 1.55M | 1.33M |
| Total Liabilities | 34.02M | 36.72M | 39.89M | 45.14M | 44.36M | 47.48M | 47.85M | 49.26M | 46.33M | 19.8M | 20.24M | 19.44M | 16.63M | 19.76M | 19.27M | 20.18M | 21.59M | 23.38M | 16.08M | 18.18M |
| Total Debt | 1.32M | 648.47M | 2.01M | 2.2M | 1.94M | 2.12M | 2.29M | 2.46M | 2.31M | 2.48M | 2.77M | 2.98M | 3.17M | 3.36M | 3.52M | 3.74M | 3.61M | 3.81M | 1.7M | 1.25M |
| Net Debt | -58.16M | 621.96M | -24.5M | -22.17M | -13.39M | -12.04M | -12.24M | -7.58M | -11.81M | -3.23M | -6.83M | -7.13M | -5.41M | -4.9M | -6.11M | -9.89M | -18.26M | -22.98M | -26.65M | -26.11M |
| Debt / Equity | 0.02x | 9.05x | 0.09x | 0.14x | 0.09x | 0.09x | 0.10x | - | 0.47x | 0.08x | 0.08x | 0.08x | 0.07x | 0.14x | 0.12x | 0.11x | 0.09x | 0.10x | 0.04x | 0.03x |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Net Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Interest Coverage | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Equity | 68.42M | 71.67M | 21.32M | 16.04M | 20.68M | 23.28M | 22.73M | -216.34K | 4.94M | 29.51M | 34.37M | 35.93M | 42.9M | 23.99M | 30.21M | 35.39M | 38.7M | 39.63M | 42.86M | 39.64M |
| Equity Growth % | 230.82% | 207.86% | -6.18% | 7514.14% | 318.64% | -21.1% | -33.88% | -100.6% | -88.48% | 23% | 13.78% | 1.51% | 10.84% | -39.46% | -29.53% | -10.72% | -8.27% | 40.03% | 83.93% | 64.76% |
| Book Value per Share | 0.37 | 0.41 | 0.13 | 0.10 | 0.12 | 0.18 | 0.18 | -0.00 | 0.04 | 0.27 | 0.31 | 0.33 | 0.41 | 0.26 | 0.32 | 0.39 | 0.43 | 0.45 | 0.47 | 0.45 |
| Total Shareholders' Equity | 68.42M | 71.67M | 21.32M | 16.04M | 20.68M | 23.28M | 22.73M | -216.34K | 4.94M | 29.51M | 34.37M | 35.93M | 42.9M | 24.16M | 30.38M | 35.56M | 38.87M | 39.8M | 43.04M | 39.82M |
| Common Stock | 1.78M | 1.78M | 1.57M | 1.57M | 1.56M | 1.56M | 1.53M | 1.16M | 1.15M | 1.12M | 1.1M | 1.1M | 1.1M | 929.54K | 926.27K | 918.02K | 902.24K | 900.69K | 895.46K | 890.14K |
| Retained Earnings | -403.17M | -399.42M | -406.23M | -410.31M | -405.15M | -402.03M | -400.09M | -396.63M | -390.7M | -358.16M | -351.67M | -349.22M | -341.04M | -338.41M | -332.25M | -326.1M | -320.45M | -319.08M | -315.77M | -313.64M |
| Treasury Stock | -1.39M | -1.39M | -484.72K | -459.67K | -370.01K | -370.01K | -103.18K | -103.13K | -103.13K | -103.13K | -103.13K | -103.13K | -103.13K | -103.13K | 0 | 0 | -461.72K | -366.11K | 0 | -257.65K |
| Accumulated OCI | 0 | 0 | 1.76M | 1.64M | 1.77M | 2.03M | 1.32M | 1.32M | 1.23M | 1.23M | 1.14M | 1.2M | 1.18M | 1.18M | 1.03M | 1.19M | 1.3M | 1.41M | 1.43M | 1.41M |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -172.68K | -172.61K | -172.61K | -172.36K | -172.33K | -176.23K | -176.34K |