SEGMENTS AND GEOGRAPHICAL INFORMATION (Tables)

9 Months Ended

Sep. 27, 2014

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment [Table Text Block]

The following table presents the Company’s reportable segment results (in thousands):

	Three Months Ended
	September 27, 2014									September 28, 2013
	Kopin			FDD			Total			Kopin		FDD			Total
Revenues	$	8,541		$	991		$	9,532		$	4,131	$	819		$	4,950
Net (loss) income attributable to the controlling interest	(4,500		)	(469		)	(4,969		)	9,071		(300		)	8,771
Total assets	125,172			1,552			126,725			155,967		3,359			159,326
Long-lived assets	4,856			302			5,158			5,609		582			6,191

The total assets of Kopin is the net of $4.5 million and $3.7 million in intercompany loans to FDD as of September 27, 2014 and September 28, 2013, respectively.

	Nine Months Ended
	September 27, 2014									September 28, 2013
	Kopin			FDD			Total			Kopin		FDD			Total
Revenues	$	18,451		$	2,720		$	21,170		$	14,792	$	2,556		$	17,348
Net (loss) income attributable to the controlling interest	(21,603		)	(1,307		)	(22,910		)	6,234		(1,284		)	4,950

Percentage of Net Revenues by Geographies

During the three and nine month periods ended September 27, 2014 and September 28, 2013, the Company derived its sales from the following geographies (as a percentage of net revenues):

	Three Months Ended				Nine Months Ended
	September 27, 2014		September 28, 2013		September 27, 2014		September 28, 2013
United States	68	%	36	%	56	%	60	%
Others	3	%	4	%	1	%	1	%
Americas	71	%	40	%	57	%	61	%
Asia-Pacific	21	%	47	%	31	%	30	%
Europe	8	%	13	%	12	%	9	%
Total Revenues	100	%	100	%	100	%	100	%