{"schema_version":"secwatch.filing_event.v1","accession":"0001157523-22-001455","form_type":"8-K","ticker":"KOPN","cik":"0000771266","company_name":"KOPIN CORP","filed_at":"2022-11-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:53.537779+00:00","generated_at":"2026-06-22T20:01:31.030743+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Kopin Q3 revenue $13.4M (+23% YoY), net loss widens to $4.5M","bullets":["Total revenues $13.4M, up 23% YoY; defense revenues up 115% YoY.","Net loss $4.5M ($0.05/share) vs. $2.1M loss ($0.02) a year ago.","Cost of product revenues 81% of net product revenues; $1M warranty charge from vendor quality issue.","Non-cash impairment charge of $2.0M on investment affected by COVID.","Cash and equivalents $15.0M, down from $29.3M at Dec 2021; sold 675K ATM shares for $900K in July."],"urls":{"canonical":"https://secwatch.observer/filing/0001157523-22-001455","json":"https://secwatch.observer/filing/0001157523-22-001455.json","markdown":"https://secwatch.observer/filing/0001157523-22-001455.md","text":"https://secwatch.observer/filing/0001157523-22-001455.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/771266/000115752322001455/0001157523-22-001455-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/771266/000115752322001455/a52957096.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-22T20:01:31.030743+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"93853e93b17f7010950cad42a2662aeb3b374c57","claim":"KOPIN CORP reported the third quarter ended September 24, 2022 results: revenue $13.4 million, net income $4.5 million, EPS $0.05 per share.","evidence_excerpt":"paired with a renewed focus on operational excellence,” concluded Murray. Third Quarter Financial Results Total revenues for the third quarter ended September 24, 2022 were $13.4 million, compared to $10.9 million for the third quarter ended September 25, 2021, a 23% year-over-year increase. Cost of Product Revenues for the third quarter of 2022 was $8.0 million,","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/771266/000115752322001455/0001157523-22-001455-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the third quarter ended September 24, 2022"},{"label":"Revenue","value":"$13.4 million"},{"label":"Net income","value":"$4.5 million"},{"label":"EPS","value":"$0.05 per share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}