KOPIN CORP PP&E Disclosure
Property, plant and equipment consisted of the following at December 27, 2025 and December 28, 2024:
| Useful Life | 2025 | 2024 | ||||||||
| Equipment | 3-5 years | $ | 13,246,152 | $ | 14,783,622 | |||||
| Leasehold improvements | Remaining Life of the lease | 3,461,499 | 3,674,586 | |||||||
| Furniture and fixtures | 3 years | 177,567 | 170,874 | |||||||
| Equipment under construction | 471,721 | 457,889 | ||||||||
| Property, plant and equipment, gross | 17,356,939 | 19,086,971 | ||||||||
| Accumulated depreciation and amortization | (14,740,136 | ) | (16,987,263 | ) | ||||||
| Property, plant and equipment, net | $ | 2,616,803 | $ | 2,099,708 | ||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Apr 13, 2026 | Showing above |
| 2024 | Apr 17, 2025 | |
| 2023 | Mar 14, 2024 | |
| 2022 | Mar 14, 2023 | |
| 2021 | Mar 14, 2022 | |
| 2020 | Mar 5, 2021 | |
| 2019 | Mar 11, 2020 | |
| 2018 | Mar 14, 2019 | |
| 2017 | Mar 23, 2018 | |
| 2016 | Mar 23, 2017 | |
| 2015 | Mar 4, 2016 | |
About PP&E Disclosures
The PP&E disclosure details a company's physical asset base — land, buildings, machinery, and equipment — along with the depreciation methods and useful life assumptions that determine how these costs flow through the income statement. Capitalization policy thresholds reveal management's judgment on the boundary between expense and asset, directly affecting both reported earnings and asset values.
Key signals: changes in estimated useful lives or depreciation methods can materially shift reported earnings without any operational change. Compare capital expenditures against depreciation expense — when capex consistently trails depreciation, the asset base may be aging and underinvested. Watch for large asset impairments or write-downs that signal overvalued carrying amounts. Asset retirement obligations reveal future environmental or decommissioning costs that are often underappreciated. Compare PP&E intensity (PP&E-to-revenue) against industry peers to assess capital efficiency and competitive positioning.