{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-021849","form_type":"8-K","ticker":"KOPN","cik":"0000771266","company_name":"KOPIN CORP","filed_at":"2025-11-12T23:59:59+00:00","discovered_at":"2026-05-14T18:02:42.128569+00:00","generated_at":"2026-05-16T21:57:03.995785+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Kopin posts Q3 net income of $4.1M vs loss; revenue down to $12M; $41M private placement after quarter","bullets":["Net income of $4.1M ($0.02 EPS) versus net loss of $3.5M ($0.03 loss) in Q3 2024.","Total revenues $12.0M, down from $13.3M YoY; product revenues $10.7M vs $10.9M.","SG&A plunged to $1.6M from $5.2M, driven by ~$4.0M decrease in accrued legal expenses.","Cash $26M at quarter end; subsequent $41M private placement with Theon, Ondas, Unusual Machines.","New CFO Erich Manz started Sept 2; strategic partnerships & U.S. Army color MicroLED order announced."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-021849","json":"https://secwatch.observer/filing/0001493152-25-021849.json","markdown":"https://secwatch.observer/filing/0001493152-25-021849.md","text":"https://secwatch.observer/filing/0001493152-25-021849.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/771266/000149315225021849/0001493152-25-021849-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/771266/000149315225021849/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T21:57:03.995785+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}