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Kopin KOPN Accrued Litigation

Accrued Litigation at other companies

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DucommunDCO
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IPG PhotonicsIPGP

Other financials

Income statement

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Revenue$10.6M+0.1%
Operating income-$6.0M-53.2%
Net income-$3.8M-20.5%
EPS (diluted)-$0.020.0%

Balance sheet

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Cash & equivalents$34.1M+123%
Total debt$1.3M-31.7%
Total equity$60.8M+194%
Total assets$102.4M+57.5%

Cash flow

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Operating cash flow-$810.7K+76.3%
CapEx$1.3M+160%
Free cash flow-$2.1M+46.0%

Valuation

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Market cap$702.29M+175%
Enterprise value$669.47M+177%
P/E356.9×
P/S17.9×+12.8×

Profitability

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Gross margin46.7%
Operating margin-30.3%+2.4pp
Net margin5%+2.7pp
FCF margin-38.6%+13.3pp

Returns & leverage

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Return on equity4.8%+2.5pp
Debt / equity-0.1×
Current ratio2.6×+1.2×

Where this comes from

Reported directly by Kopin in its filing.

Tagged under the XBRL concept us-gaap:LitigationReserveCurrent.

The official record: Kopin’s 10-Q, filed May 12, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Kopin's accrued litigation?
Kopin (KOPN) reported accrued litigation of $19.7M in Q1 2026.
How has Kopin's accrued litigation changed year-over-year?
Kopin's accrued litigation decreased by 20.6% year-over-year, from $24.8M to $19.7M.
What does accrued litigation mean?
This represents the estimated financial liability for pending or threatened legal proceedings against the company. It reflects management's best estimate of potential losses that are probable and reasonably estimable. An increase in this balance often signals heightened legal risk and potential future cash outflows related to settlements or judgments.