Form 8-K

8-K — KOPIN CORP

Accession: 0001493152-26-036857

Filed: 2026-08-10

Period: 2026-08-10

CIK: 0000771266

SIC: 3674 (SEMICONDUCTORS & RELATED DEVICES)

Item: Results of Operations and Financial Condition

Item: Financial Statements and Exhibits

Documents

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UNITED

STATES

SECURITIES

AND EXCHANGE COMMISSION

WASHINGTON,

DC 20549

FORM

8-K

CURRENT

REPORT

Pursuant

to Section 13 or 15(d) of the

Securities

Exchange Act of 1934

Date

of Report (Date of Earliest Event Reported) August 10, 2026

KOPIN

CORPORATION

(Exact

Name of Registrant as Specified in Charter)

Delaware

000-19882

04-2833935

(State

or Other Jurisdiction

Incorporation)

(Commission

File

Number)

(IRS

Employer

Identification

No.)

125

North Drive, Westborough, MA 01581

(Address

of Principal Executive Offices) (Zip Code)

(508)

870-5959

(Registrant’s

telephone number, including area code)

N/A

(Former

name or former address, if changed since last report)

Check

the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under

any of the following provisions (see General Instruction A.2 below):

☐

Written

communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐

Soliciting

material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐

Pre-commencement

communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐

Pre-commencement

communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities

registered pursuant to Section 12(b) of the Act:

Title

of each class

Trading

Symbol

Name

of each exchange on which registered

Common

Stock, par value $0.01

KOPN

Nasdaq

Capital Market

Indicate

by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405

of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging

growth company ☐

an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying

with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item

2.02. Results of Operations and Financial Condition.

Kopin

Corporation (the “Company”) issued a press release on August 10, 2026, a copy of which is attached as Exhibit 99.1 to this

Current Report on Form 8-K and incorporated herein by reference, in which the Company announced financial results for the second quarter

ended June 27, 2026. The information in this Item 2.02 (including Exhibit 99.1) shall not be deemed to be “filed” for purposes

of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) or otherwise subject to the liabilities

of that section, and shall not be deemed to be incorporated by reference into any filing under the Securities Act of 1933, as amended,

or the Exchange Act, except as shall be expressly set forth by specific reference in such filing.

Item

9.01. Financial Statements and Exhibits.

(d)

Exhibits

See

the Exhibit Index below, which is incorporated by reference herein.

EXHIBIT

INDEX

Exhibit

Description

99.1

Press Release dated August 10, 2026, entitled “Kopin Corporation Reports Second Quarter 2026 Financial Results”.

104

Cover

Page Interactive Data File (embedded within the Inline XBRL document).

SIGNATURE

Pursuant

to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by

the undersigned hereunto duly authorized.

KOPIN

CORPORATION

Dated:

August

10, 2026

/s/

Erich Manz

Erich

Manz

Treasurer

and Chief Financial Officer

(Principal

Financial and Accounting Officer)

EX-99.1

Filename: ex99-1.htm · Sequence: 2

Exhibit 99.1

Kopin

Corporation Reports Second Quarter 2026 Financial Results

Three

Major Milestones Achieved in U.S. Army Color MicroLED Program, Including Record-Setting 150,000+ Nit Full-Color Brightness and Installation

of U.S. Bonding Capability, Keeping Kopin on Track for Domestic MicroLED Production in Mid-2027

Multiple

Sentinel FPV™ Prototype Orders Received as U.S. Government’s Drone Dominance Program Accelerates; New Dallas Optics &

Photonics Design Center to Accelerate Neural I/o™ Delivery for AI Infrastructure

WESTBOROUGH,

MA — August 10, 2026 — Kopin Corporation (Nasdaq: KOPN) (“Kopin” or the “Company”), a leading

provider of application-specific optical systems and high-performance microdisplays for defense, AI-infrastructure, enterprise, industrial,

consumer and medical products, today announced preliminary unaudited financial results for its second quarter ended June 27, 2026.

Second

Quarter Financial Summary:

$ in millions

Q2 2026

Q2 2025

% Change

Total Revenues

$ 12.7

$ 8.5

51 %

Product Revenues

$ 7.6

$ 7.5

2 %

Non-Product Revenues *

$ 5.1

$ 1.0

433 %

Cost of Product Revenues

$ 6.6

$ 7.1

(7 )%

R&D Expenses

$ 4.5

$ 1.9

133 %

SG&A Expenses

$ 5.1

$ 4.9

5 %

Non-Product revenue consists of Funded R&D, Collaborative agreement, Grant, and license and royalty revenue streams

Second

Quarter 2026 & Subsequent Operational Highlights

● Announced

three major milestones in the Company’s color MicroLED development program under the

U.S. Government’s Industrial Base Analysis and Sustainment (IBAS) initiative: surpassing

150,000 nits of single-panel, full-color brightness, exceeding the program’s threshold

target; successful early integration progress toward U.S. Army ground soldier vision systems,

supporting future programs such as Soldier Borne Mission Command (SBMC); and delivery of

new U.S. MicroLED bonding equipment at the Company’s Westborough headquarters.

● Secured

multiple new prototype orders for Sentinel FPV™ from customers evaluating the product

as a core part of their offerings for the U.S. Government’s one-way attack (OWA) drone

initiative, including several active contenders in the U.S. Government’s Drone Dominance

Program (DDP). Each engagement represents the potential for significant volume production,

with DDP volume orders expected to begin in late August 2026 immediately following Phase

2 evaluations and awards.

● Advanced

the Company’s Neural I/o™ AI infrastructure initiative with Fabric.AI —

signing several new non-disclosure agreements, including several with current NVIDIA NVLink

partners; released the first in a planned series of AI Interconnect white papers.

● Opened

a new Optics and Photonics Design Center in Dallas, Texas — expanding Kopin’s

U.S.-based engineering footprint with new optics and photonics lab space, a dedicated design

and engineering center, advanced R&D capabilities focused on Neural I/o™ and application-specific

optical solutions serving the rapidly growing AI infrastructure market.

Management

Commentary

Michael

Murray, Chief Executive Officer of Kopin, said: “The second quarter and the weeks that followed demonstrated the significant momentum

building across every one of Kopin’s growth platforms. Subsequent to quarter end, our team delivered three major milestones in

our color MicroLED program under the IBAS initiative keeping us firmly on track to transition to domestic MicroLED product manufacturing

in mid-2027, and advancing a capability that we believe could enable meaningful revenue for Kopin over the life of programs like SBMC.

The U.S. Army is pleased with our progress, and beyond the Army program we are seeing strong international demand for color MicroLED

across additional applications such as head-up displays, weapon sights, and helmet systems.

“Sentinel

FPV™ is converting into exactly the kind of traction we anticipated when we entered the FPV drone market. Subsequent to quarter

end, we announced multiple new prototype orders from customers — including several active contenders in the U.S. Government’s

Drone Dominance Program — each of which represents the potential for significant volume production, with volume orders expected

to begin in late August immediately following the program’s Phase 2 evaluations and awards. Demand for trusted, U.S.-built FPV

technology is accelerating, and our Dual Situational Awareness design continues to be a clear differentiator in the field. Demand signals

are strengthening from drone customers both inside and outside the Drone Dominance Program, and we are now negotiating several large

production orders for 2027 — a clear signal of the significant growth we expect in this market.

“Our

Neural I/o™ program remains on track, and we expect to demonstrate the platform at CES in January 2027, with a clear path to production

anchored by a 1.6-terabit-per-second transceiver solution. Commercial momentum is building quickly with meaningful industry players interested

in both our current chipset and our emerging device roadmap. We are engaging U.S. defense and government agencies on domestically manufactured

Neural I/o™ solutions, and we are beginning to see early interest from quantum computing and semiconductor customers as well.”

Erich

Manz, Chief Financial Officer of Kopin, added: “The second quarter reflected continued operational discipline, including our fourth

consecutive quarter of exemplary on-time-in-full delivery and quality performance. Reflecting the order momentum across the business

for 2026 we continue to expect a solid second half, exceeding our prior guidance. As we look ahead, we are increasingly optimistic about

our trajectory into 2027, as the growth trends we are seeing in 2026 appear positioned to continue into next year, and we expect to make

meaningful progress towards sustainable GAAP profitability in the fourth quarter.”

Second

Quarter 2026 Financial Results

Total

revenues for the second quarter ended June 27, 2026 increased to $12.7 million, as compared to $8.5 million for the second quarter ended

June 28, 2025. The 51% year-over-year increase primarily reflects grant revenue recognized under the Company’s U.S. Government

MicroLED award, collaboration revenue from the Company’s development program with Fabric.AI and its strategic AR/thermal clip-on

partnership, and higher research and development revenue on the Company’s Phase 2 Off-the-Visor Heads-Up Display program with the

U.S. Army.

Product

revenues for the second quarter increased to $7.6 million, as compared to $7.5 million in the year-ago period. Higher defense revenues

from thermal weapon sight applications and liquid crystal displays were largely offset by lower industrial applications revenues.

Non-Product

revenues were $5.1 million in the second quarter of 2026, as compared to $1.0 million in the second quarter of 2025. The increase was

primarily driven by grant revenue recognized in connection with the Company’s government award for the development of ultra-bright,

full-color MicroLED displays optimized for ground soldier augmented reality applications; collaboration revenue from the Company’s

development program with Fabric.AI to develop and commercialize GPU-to-GPU connectivity technologies, together with its strategic partnership

to develop a next-generation clip-on with augmented reality and thermal integration capabilities; and higher research and development

revenue on the Company’s Phase 2 Off-the-Visor Heads-Up Display program with the U.S. Army.

Cost

of product revenues for the second quarter of 2026 was $6.6 million, or 86% of net product revenues, as compared with $7.1 million, or

94% of net product revenues, for the second quarter of 2025. The decrease as a percentage of net product revenues was primarily attributable

to product mix.

Research

and Development expenses for the second quarter of 2026 were $4.5 million, as compared to $1.9 million for the second quarter of 2025.

The increase was primarily driven by higher funded research and development costs in connection with the Company’s government award

for the development of ultra-bright, full-color MicroLED displays optimized for ground soldier augmented reality applications.

Selling,

General and Administration expenses were $5.1 million in the second quarter of 2026, as compared to $4.9 million in the second quarter

of 2025. The increase was primarily due to higher professional fees and accrued performance-based compensation.

Loss

from operations for the second quarter of 2026 was $3.5 million, as compared to $5.5 million for the second quarter of 2025. Net income

attributable to common stockholders was $0.9 million, or $0.00 per share, as compared to a net loss of $5.2 million, or $(0.03) per share,

in the second quarter of 2025. The year-over-year improvement primarily reflects higher total revenues, a $1.9 million increase in other

income, net — driven largely by approximately $2.3 million of gains on investments — and a $2.1 million income tax benefit

recorded in connection with the expiration of the statute of limitations on an uncertain tax position.

of June 27, 2026, the Company had cash and cash equivalents of $24.3 million, with total cash, restricted cash and marketable securities

of $50.3 million, inclusive of $26.0 million of restricted cash, of which $24.2 million collateralizes the supersedeas bond posted in

connection with the BlueRadios litigation appeal.

Earnings

Call and Webcast

Management

will host an investor conference call at 5:00 PM Eastern time on Monday, August 10, 2026 to discuss the Company’s second quarter

2026 unaudited financial results, provide a corporate update, and conclude with Q&A from telephone participants. To participate,

please use the following information:

2026 Earnings Conference Call

Date: Monday, August 10, 2026

Time: 5:00 PM Eastern time

U.S. Dial-in: 1-877-407-3982

International: 1-201-493-6780

Webcast: KOPN Q2 FY2026 Earnings Conference Call

Please

call the conference telephone number 5-10 minutes prior to the start time.

telephonic replay of the conference call will also be available through August 17, 2026. To listen, please call 1-844-512-2921 within

the United States and Canada or 1-412-317-6671 when calling internationally, using replay pin number 13762199. A webcast replay will

also be available using the webcast link above.

About

Kopin Corporation

Kopin

Corporation (Nasdaq: KOPN) is a leading developer and provider of innovative display and application-specific optical solutions for defense,

AI infrastructure, enterprise, professional and consumer products. Kopin’s portfolio includes microdisplays, display modules, eyepiece

and projection assemblies, and vehicle- and head-mounted display systems built on the Company’s liquid crystal, MicroLED and OLED

display technologies, along with a range of optics and low-power custom silicon. Building on its patented bi-directional NeuralDisplay™

architecture, Kopin is also developing Neural I/o™ optical interconnects that use programmable MicroLED pixels as ultra-high-speed,

low-power optical transceivers for AI data centers. For more information, please visit Kopin’s website at www.kopin.com.

us on LinkedIn, X and Facebook.

Forward-Looking

Statements

in this press release may be considered “forward-looking statements” within the meaning of Section 27A of the Securities

Act of 1933, as amended (the “Securities Act”), and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange

Act”), which are subject to the safe harbor created by such sections. Words such as “expects,” “believes,”

“can,” “will,” “estimates,” and variations of such words and similar expressions, and the negatives

thereof, are intended to identify such forward-looking statements. We caution readers not to place undue reliance on any such “forward-looking

statements,” which speak only as of the date made, and advise readers that these forward-looking statements are not guarantees

of future performance and involve certain risks, uncertainties, estimates, and assumptions by us that are difficult to predict. Various

factors, some of which are beyond our control, could cause actual results to differ materially from those expressed in, or implied by,

such forward-looking statements. All such forward-looking statements, whether written or oral, and whether made by us or on our behalf,

are expressly qualified by these cautionary statements and any other cautionary statements that may accompany the forward-looking statements.

In addition, we disclaim any obligation to update any forward-looking statements to reflect events or circumstances after the date of

this press release, except as may otherwise be required by the federal securities laws. These forward-looking statements are only predictions,

subject to risks and uncertainties, and actual results could differ materially from those discussed. Important factors that could affect

performance and cause results to differ materially from management’s expectations are described in Part I, Item 1A. Risk Factors;

Part II, Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations; and other parts of our

Annual Report on Form 10-K, as amended, for the fiscal year ended December 27, 2025, or as updated from time to time in our Securities

and Exchange Commission filings.

Corporate

Contact

Kopin

Corporation

Erich

Manz, Chief Financial Officer

EManz@kopin.com

508-870-5959

Investor

Relations Contact

Lucas

A. Zimmerman

Group — MZ North America

KOPN@mzgroup.us

949-259-4987

Public

Relations Contact

Grace

Halvorsen

Lightspeed

PR/M

Kopin@lightspeedpr.com

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