{"schema_version":"secwatch.filing_event.v1","accession":"0001157523-22-001468","form_type":"8-K/A","ticker":"KOPN","cik":"0000771266","company_name":"KOPIN CORP","filed_at":"2022-11-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:53.537567+00:00","generated_at":"2026-06-22T16:03:40.668541+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 corrects Q3 revenue to $11.7M (up 8% YoY); net loss widens to $6.1M on $3M in unusual charges","bullets":["Corrected total revenues of $11.7M, up 8% from $10.9M a year ago; defense segment revenue grew 68% YoY.","Net loss attributable to Kopin was $6.1M ($0.07 per share) vs. $2.1M loss ($0.02 per share) in Q3 2021.","Results include a $1.0M warranty charge from a vendor quality issue and a $2.0M non-cash impairment on a COVID-affected investment.","Cash and equivalents fell to $15.0M at Sept 24, 2022 from $29.3M at Dec 25, 2021; operating cash used $15.6M in nine months.","Sold 675,000 ATM shares in July 2022 for gross proceeds of $0.9M; no further ATM sales since then."],"urls":{"canonical":"https://secwatch.observer/filing/0001157523-22-001468","json":"https://secwatch.observer/filing/0001157523-22-001468.json","markdown":"https://secwatch.observer/filing/0001157523-22-001468.md","text":"https://secwatch.observer/filing/0001157523-22-001468.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/771266/000115752322001468/0001157523-22-001468-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/771266/000115752322001468/a52958407.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-22T16:03:40.668541+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":"32c94fa3f23f9ec6e9d0df4149039e0c1b25f3d0","claim":"KOPIN CORP reported the third quarter ended September 24, 2022 results: revenue $11.7 million, net income Net Loss Attributable to Kopin Corporation for the third quarter of 2022 was $6.1 million, EPS $0.07 per share.","evidence_excerpt":"Total revenues for the third quarter ended September 24, 2022 were $11.7 million, compared to $10.9 million for the third quarter ended September 25, 2021, an 8% year-over-year increase.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/771266/000115752322001468/0001157523-22-001468-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the third quarter ended September 24, 2022"},{"label":"Revenue","value":"$11.7 million"},{"label":"Net income","value":"Net Loss Attributable to Kopin Corporation for the third quarter of 2022 was $6.1 million"},{"label":"EPS","value":"$0.07 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"}