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Kopin KOPN Construction In Progress Included In Accrued Expenses

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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 KOPN:ConstructionInProgressIncludedInAccruedExpenses.

The official record: Kopin’s 10-K, filed April 13, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Kopin's construction in progress included in accrued expenses?
Kopin (KOPN) reported construction in progress included in accrued expenses of $900 in Q4 2025.
How has Kopin's construction in progress included in accrued expenses changed year-over-year?
Kopin's construction in progress included in accrued expenses decreased by 78.8% year-over-year, from $4.25K to $900.
What does construction in progress included in accrued expenses mean?
This metric represents the value of capital expenditures related to ongoing construction projects that have been incurred but not yet paid for, and are therefore recorded within accrued liabilities. It provides insight into the company's near-term capital investment obligations and the timing of cash outflows for infrastructure or equipment development. Monitoring this helps investors understand the extent of unpaid capital commitments that will impact future liquidity.