Kopin Corporation
KOPN
#6959
Rank
$0.61 B
Marketcap
$3.46
Share price
7.63%
Change (1 day)
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Change (1 year)

Kopin Corporation - 10-Q quarterly report FY


Text size:
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 10-Q


QUARTERLY REPORT PURSUANT TO SECTION 13 OR l5(d) OF THE SECURITIES EXCHANGE
ACT OF 1934

For the quarterly period ended June 29, 1996

Commission file number 0-19882


KOPIN CORPORATION
-----------------
(Exact name of registrant as specified in its charter)


DELAWARE 04-2833935
-------- ----------
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)


695 MYLES STANDISH BLVD.,TAUNTON, MA 02780-1042
------------------------------------ ----------
(Address of principal executive offices) (Zip Code)



Registrant's telephone number, including area code (508) 824-6696
--------------

Not Applicable
--------------
Former name, former address, and former fiscal year, if changed since last
report


Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or l5(d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to such
filing requirements for the past 90 days.

Yes X No __
---


Applicable only to corporate issuers:

Indicate the number of shares outstanding of each of the issuer's classes of
common stock, as of the latest practicable date.

Class Outstanding as of July 31, 1996
----- -------------------------------

Common Stock, par value $ .01 10,919,207
KOPIN CORPORATION

INDEX
-----



Page No.
-------
PART I - FINANCIAL INFORMATION

Item 1. Financial Statements


Consolidated Balance Sheets at 3
June 29, 1996 and December 31, 1995


Consolidated Statements of Operations for the 4
Three and six months ended June 29, 1996 and
July 1, 1995


Consolidated Statements of Stockholders' Equity
for the Six months ended June 29, 1996 and
July 1, 1995 5



Consolidated Statements of Cash Flows for the 6
Six months ended June 29, 1996 and July 1, 1995


Notes to Consolidated Financial Statements 7


Item 2. Management's Discussion and Analysis of
Financial Condition 9 and Results of Operations 9



PART II - OTHER INFORMATION

Item 4. Submission of Matters to a Vote of
Security-Holders 12


Item 6. Exhibits and Reports on Form 8-K 12


SIGNATURES 13

2
KOPIN CORPORATION

CONSOLIDATED BALANCE SHEETS

(UNAUDITED)

<TABLE>
<CAPTION>
June 29, 1996 December 31, 1995
-------------- -----------------


<S> <C> <C>
ASSETS
- ---------------------------
Current assets:
Cash and equivalents $18,735,343 $ 24,718,023
Marketable securities 13,288,442 17,278,954
Accounts receivable, net of
allowance of $109,600 and
$85,600
Billed 4,899,854 3,147,846
Unbilled 3,255,681 3,438,766
Inventory 6,851,140 6,402,190
Prepaid expenses and
other current assets 1,374,502 1,984,612
------------ -------------
Total current assets 48,404,962 56,970,391

Equipment and improvements:
Equipment 19,386,479 19,258,354
Leasehold improvements 840,814 835,900
Furniture and fixtures 426,816 414,707
Equipment under
construction 1,358,657 964,446
------------ -------------
22,012,766 21,473,407
Accumulated depreciation
and amortization 10,634,744 9,902,444
------------ -------------
11,378,022 11,570,963
Other assets 3,167,241 3,438,334
Intangible assets 2,903,102 4,179,877
------------ -------------
Total assets $65,853,327 $ 76,159,565
============ =============

LIABILITIES AND
STOCKHOLDERS' EQUITY
- ---------------------------
Current liabilities:
Notes payable $ 500,000 $ 3,000,000
Accounts payable 9,999,737 7,712,508
Accrued payroll
and expenses 1,288,719 808,826
Current portion of
long-term obligations 980,179 629,643
Current portion of
unearned revenue 92,004 92,004
------------ -------------
Total current
liabilities 12,860,639 12,242,981
Deferred rent 405,833 388,833
Unearned revenue, less
current portion 34,482 80,484
Long-term obligations,
less current portion 2,291,898 1,605,050
Minority interest 929,925 -
Stockholders' equity:
Preferred stock, par
value $.01 per share:
Authorized, 3,000 shares;
none issued and
outstanding
Common stock, par value
$.01 per share:
Authorized, 20,000,000
shares;
issued 10,918,832 shares
in 1996 and 10,915,019
shares in 1995 109,188 109,150
Additional paid-in capital 88,362,132 88,355,145
Deferred compensation (71,094) (94,482)
Marketable securities
valuation 209,195 137,183
Accumulated deficit (39,278,871) (26,664,779)
------------- ------------
Total stockholders'
equity 49,330,550 61,842,217
------------ -------------
Total liabilities and
stockholders' equity $65,853,327 $ 76,159,565
============ =============
</TABLE>
See notes to consolidated financial statements.

3
KOPIN CORPORATION

CONSOLIDATED STATEMENTS OF OPERATIONS

(UNAUDITED)


<TABLE>
<CAPTION>
Three Months Ended Six Months Ended
------------------ ----------------

June 29 July 1 June 29 July 1
1996 1995 1996 1995
-------------- -------------- --------------- -------------
<S> <C> <C> <C> <C>
Revenue:
Product sales $ 2,582,490 $ 1,018,082 $ 5,626,256 $ 1,601,657
Research and development 1,695,900 2,341,146 3,425,372 4,316,292
Interest and other income 445,785 466,351 1,006,181 912,322
------------- ------------- -------------- ------------
4,724,175 3,825,579 10,057,809 6,830,271
------------- ------------- -------------- ------------
Costs and expenses:
Cost of sales 2,225,152 862,768 4,933,070 1,406,726
Research and development 4,492,359 4,224,977 9,203,328 8,336,649
General, administrative and selling 1,966,955 848,735 3,910,611 1,574,596
Interest 93,309 99,150 217,518 153,681
Other 152,268 64,713 287,037 133,266
Non-recurring charge -- -- 4,990,412 --
------------- ------------- -------------- ------------
8,930,043 6,100,343 23,541,976 11,604,918
------------- ------------- -------------- ------------
Loss before minority interest (4,205,868) (2,274,764) (13,484,167) ( 4,774,647)
Minority interest in loss of subsidiary 312,829 -- 870,075 --
------------- ------------- -------------- ------------
Net loss ($ 3,893,039) ($ 2,274,764) ($ 12,614,092) ($4,774,647)
============= ============= ============== ============

Net loss per share ($ .36) ($ .24) ($ 1.16) ($ .51)
============= ============= ============== ============

Weighted average number of common
shares outstanding 10,918,750 9,301,763 10,917,304 9,300,361
============= ============= ============== ============


</TABLE>
See notes to consolidated financial statements.

4
KOPIN CORPORATION

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

SIX MONTHS ENDED JUNE 29, 1996 AND JULY 1, 1995

(UNAUDITED)
<TABLE>
<CAPTION>


Additional
Common Stock Paid-in Deferred Securities
---------- --------
Shares Amount Capital Compensation Valuation Deficit Total
---------- -------- ----------- ------------- ----------- ------------- -----------
<S> <C> <C> <C> <C> <C> <C> <C>

Balance, December 31, 1994 9,298,711 $ 92,987 $61,926,736 ($224,670) ($670,000) ($17,673,780) $ 43,451,273


Exercise of stock options 4,750 48 4,703 -- -- -- 4,751


Amortization of compensation
relating to grant of stock options -- -- -- 65,094 -- -- 65,094


Net unrealized gain on marketable
securities -- -- -- -- 420,000 -- 420,000


Net loss for the six month
period ended July 1, 1995 -- -- -- -- -- (4,774,647) (4,774,647)

---------- -------- ----------- ------------ ---------- ------------ ------------


Balance, July 1, 1995 9,303,461 $ 93,035 $61,931,439 ($ 159,576) ($250,000) ($22,448,427) $ 39,166,471

========== ======== =========== ============ ========== ============ ============



Balance, December 31, 1995 10,915,019 $109,150 $88,355,145 ($94,482) $ 137,183 ($26,664,779) $ 61,842,217


Exercise of stock options 3,813 38 6,987 -- -- -- 7,025


Amortization of compensation
relating to grant of stock options -- -- -- 23,388 -- -- 23,388


Net unrealized gain on marketable
securities -- -- -- -- 72,012 -- 72,012


Net loss for the six month
period ended June 29, 1996 -- -- -- -- -- (12,614,092) (12,614,092)

---------- -------- ----------- ------------ ---------- ------------ ------------


Balance, June 29, 1996 10,918,832 $109,188 $88,362,132 ($ 71,094) $ 209,195 ($39,278,871) $ 49,330,550

========== ======== =========== ============ ========== ============ ============

</TABLE>
See notes to consolidated financial statements.

5
KOPIN CORPORATION

CONSOLIDATED STATEMENTS OF CASH FLOWS

(UNAUDITED)
<TABLE>
<CAPTION>
Six Months Ended
June 29 July 1
1996 1995
-------------- --------------
<S> <C> <C>
Cash flows from operating activities:
Net loss ($12,614,092) ($ 4,774,647)
Adjustments to reconcile net loss
to net cash used in operating
activities:
Depreciation and amortization 1,796,893 1,422,306
Amortization of compensation
relating to grant
of stock options 23,388 65,094
Non-recurring charge 4,990,412 -
Loss on equity investment - 411,181
Decrease in unearned revenue (46,002) (46,002)
Increase in accrued rent 17,000 17,001
Minority interest in loss of (870,075) -
subsidiary
Changes in assets and liabilities:
Accounts receivable (1,568,923) (316,286)
Inventory (448,950) (586,555)
Prepaid expenses and other (243,257) (499,500)
current assets
Intangible assets (1,455,500) (151,815)
Accounts payable and accrued 1,867,122 1,252,946
expenses ------------- -------------
Net cash used in operating (8,551,984) (3,206,277)
activities ------------- -------------

Cash flows from investing activities:
Acquisition of Forte Technologies,
Inc., net of
cash acquired - (1,284,358)
Marketable securities 4,062,524 2,380,320
Other assets 271,093 (815,569)
Capital expenditures (2,108,722) (1,505,612)
------------- -------------
Net cash provided by (used in) 2,224,895 (1,225,219)
investing activities ------------- -------------

Cash flows from financing activities:
Net proceeds from issuance of
subsidiary preferred stock 1,800,000 -
Proceeds from notes payable 500,000 3,000,000
Principal payment on notes payable (3,000,000) -
Proceeds from long-term obligations 1,503,025 -
Principal payment on long-term (465,641) (298,680)
obligations
Proceeds from exercise of stock 7,025 4,751
options ------------- -------------
Net cash provided by financing 344,409 2,706,071
activities ------------- -------------

Net decrease in cash and equivalents (5,982,680) (1,725,425)
Cash and equivalents, beginning of 24,718,023 1,887,271
period ------------- -------------
Cash and equivalents, end of period $ 18,735,343 $ 161,846
============= =============

Non-cash investing and financing
transactions:
Marketable securities valuation $ 72,012 $ 420,000
Supplementary information -Interest $ 177,136 $ 168,987
paid in cash
</TABLE>
See notes to consolidated financial statements.

6
KOPIN CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS



1. BASIS OF PRESENTATION
---------------------

The financial statements for the six month periods ended June 29, 1996 and July
1, 1995 are unaudited and include all adjustments which, in the opinion of
management, are necessary to present fairly the results of operations for the
periods then ended. All such adjustments are of a normal recurring nature. These
financial statements should be read in conjunction with the financial statements
and notes thereto included in the Company's Annual Report on Form 10-K filed
with the Securities and Exchange Commission (File No. 0-19882) for the year
ended December 31, 1995.

The results of the Company's operations for any interim period are not
necessarily indicative of the results of the Company's operations for any other
interim period or for a full fiscal year. Certain reclassifications have been
made to be in conformity with the current year presentation.

The consolidated financial statements include the accounts of the Company and
its wholly-owned and majority-owned subsidiaries. All intercompany transactions
and balances have been eliminated. In 1994, the Company made equity investments
in Forte Technologies, Inc. In May 1995, the Company obtained a controlling
interest in Forte and has consolidated the financial statements of Forte with
those of the Company since that date.

2. NET LOSS PER SHARE
------------------

Net loss per share is computed using the weighted average number of common
shares outstanding during the period. Common share equivalents have not been
included because the effect would be anti-dilutive.

3. INVESTMENT IN FORTE TECHNOLOGIES, INC. AND MINORITY INTEREST
------------------------------------------------------------

In October 1994, Kopin acquired a 31% equity interest in Forte Technologies,
Inc., a developer and manufacturer of virtual reality head-mounted systems.
During 1995, Kopin made a series of additional equity investments in and loans
to Forte which resulted in an aggregate equity investment totaling $4,750,000
and loans outstanding of $1,750,000 at December 31, 1995.

In January 1996, Kopin converted a $1,000,000 loan outstanding to Forte as part
of a $2,800,000 private equity offering of Forte common stock. Net proceeds to
Forte totaled $1,800,000 from minority investors. Additionally, in January
1996, Kopin guaranteed an aggregate of $1,000,000 of equipment and working
capital loans obtained by Forte from a senior lender and agreed to subordinate
its remaining $750,000 loan to Forte to the equipment and working capital loans.
In June 1996, Kopin entered into a subordinated debt agreement with Forte as
part of a $2,118,000 subordinated debt financing pursuant to which Kopin
purchased as part of the initial closing $841,837 of subordinated notes and
warrants. At June 29, 1996, Kopin held a 59% equity ownership in Forte.

4. NOTE PAYABLE AND LONG-TERM OBLIGATIONS
--------------------------------------

In 1995, the Company entered into a $3,000,000 demand note agreement with a bank
which bears interest at 1/2% above prime. In May 1996, the note was repaid in
full.

During the three months ended March 30, 1996, the Company entered into two
separate equipment financing agreements totaling approximately $1,286,000 as
well as a $500,000 demand note agreement.

7
5.    NON-RECURRING CHARGE
--------------------

On January 1, 1996 , the Company adopted SFAS No. 121, "Accounting for the
Impairment of Long-Lived Assets and Long-Lived Assets to be Disposed Of ." This
Statement establishes accounting standards for the carrying value of long-lived
and certain identifiable intangible assets. In January 1996, the Company
incurred a non-recurring charge of $4,990,412 which included a write-down
associated with the initial adoption of SFAS No.121, the expensing of purchased
technology, and the write-off of certain previously deferred expenses.

6. RECENT PRONOUNCEMENTS
---------------------

In October 1995, the Financial Accounting Standards Board issued SFAS No. 123,
"Accounting for Stock-Based Compensation," which was effective for the Company
beginning January 1, 1996. SFAS No.123 requires expanded disclosures of stock-
based compensation arrangements with employees and encourages (but does not
require) compensation costs to be measured based upon the fair value of the
equity instrument awarded. However, companies are permitted to continue to apply
APB Opinion No. 25, which recognizes compensation cost based on the intrinsic
value of the equity instrument awarded. The Company will continue to apply APB
Opinion No. 25 to its stock based compensation awards to employees and will
disclose the required pro forma effect on net income and earnings per share in
the Company's year ended December 31, 1996 financial statements.

8
Item 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
---------------------------------------------------------------
RESULTS OF OPERATIONS
---------------------

Kopin Corporation and its subsidiaries ("the Company") are engaged in the
development, manufacture and sale of flat panel display devices and
products, and custom wafer-engineered electronic materials for commercial
and consumer markets. To date, the Company's revenue has been derived
primarily from development contracts with commercial companies and
agencies of the federal government, as well as from sales of its custom
wafer-engineered materials and flat panel display devices and products.

RESULTS OF OPERATIONS

The Company's research and development and product sale revenue
was $4,278,390 and $9,051,628 during the three and six months ended June
29, 1996 compared to $3,359,228 and $5,917,949 earned during the
corresponding periods in the prior year, an increase of $919,162 or 27%
for the three months and $3,133,679 or 53% for the six months ended June
29, 1996. Research and development revenue decreased 28% to $1,695,900 for
the three months ended June 29, 1996 from $2,341,146 in the prior year and
decreased 21% to $3,425,372 for the six months ended June 29, 1996 from
$4,316,292 in the prior year. The change in 1996 research and development
revenue was primarily attributable to a decrease in contract revenue from
agencies of the federal government. The Company's product sales increased
154% to $2,582,490 during the three months ended June 29, 1996 from
$1,018,082 in the prior year and increased 251% to $5,626,256 for the six
months ended June 29, 1996 from $1,601,657 during the corresponding period
in the prior year. The sales increase was primarily due to initial sales
of the Company's head-mounted display products and an increase in unit
sales of the Company's wafer-engineered materials. The increase in unit
sales of the Company's wafer-engineered materials is primarily due to the
increase in demand for these materials for use in various wireless
telecommunications products.

Interest and other income was $445,785 and $1,006,181 for the
three and six months ended June 29, 1996 compared to $466,351 and $912,322
during the corresponding period in 1995. The changes in 1996 from the
corresponding periods in the prior year reflect higher cash balances with
shorter durations of maturity.

The Company's total operating expenses were $8,930,043 for the
three months ended June 29, 1996 and $23,541,976 for the six months then
ended compared to $6,100,343 and $11,604,918 for the same periods in the
prior year. The increase of $2,829,700 or 46% for the three months ended
June 29, 1996 and $11,937,058 or 103% for the six months then ended was
primarily due to the increase in cost of sales associated with higher
sales volume of wafer-engineered materials and display products, increased
costs incurred for internal development programs, personnel increases and
increased sales and marketing costs for the Company's head-mounted display
products. Additionally, the six months ended June 29, 1996 included an
increase of $4,990,412 related to a non-recurring charge for the write-
down of certain intangible and long-lived assets in connection with the
Company's adoption of the provisions of Statement of Financial Accounting
Standards No. 121, the expensing of purchased technology, and the write-
off of certain previously deferred expenses. Cost of sales, which is
comprised of materials, labor and manufacturing overhead, were
approximately 86% and 88% of product sales for the three and six months
ended June 29, 1996, respectively, compared to approximately 85% and 88%
of product sales for the corresponding periods in the prior year. Reducing
cost of sales as a percentage of sales for the Company's products is
generally dependent on achieving manufacturing economies of scale in order
to manufacture at a lower per unit basis.

Research and development expenses include expenses incurred in
support of internal development programs and programs funded by agencies
of the federal government. Total research and development expenses for the
three and six months ended June 29, 1996 were $4,492,359 and $9,203,328
compared to $4,224,977 and $8,336,649 during the corresponding periods in
1995. The increases of $267,382 or 6% for the three months and $866,679 or
10% for the six months then ended were primarily due to increased activity
in the Company's internal development programs for electronic imaging
devices and display products, wafer-engineered materials and head-mounted
display systems, including increases in circuit design costs, staffing,
purchases of materials and laboratory supplies, subcontractor development
work, and fabrication and packaging of the Company's SMART SLIDE imaging
devices. These increases were partially offset by a reduction in research
and development expenses incurred in support of programs funded by
agencies of the federal government.

9
General, administrative and selling expenses consist of the
expenses incurred by the Company's business development and sales
personnel, marketing expenses, and administrative and general corporate
expenses. General, administrative and selling expenses were $1,966,955 and
$3,910,611 for the three and six months ended June 29, 1996, compared to
$848,735 and $1,574,596 for the corresponding periods in the prior year.
The increase in general, administrative and selling expenses in 1996 was
primarily due to increases in display product marketing costs, advertising
and trade show costs, as well as increased personnel and related costs.
In addition, general and administrative expenses include non-cash charges
for compensation expense of $11,694 and $23,388 for the three and six
months ended June 29, 1996, relating to the issuance of certain stock
options. The Company expects to incur additional increases in general,
administrative and selling expenses in the future as it commercializes its
imaging devices and display products.

During 1995, the Company adopted SFAS No. 107, "Disclosure About
Fair Value of Financial Instruments," effective January 1, 1995, as
required. The effect of this adoption had no material impact on the
Company's financial statements.

On January 1, 1996 , the Company adopted SFAS No. 121,
"Accounting for the Impairment of Long-Lived Assets and Long-Lived Assets
to be Disposed Of ." This Statement establishes accounting standards for
the carrying value of long-lived and certain identifiable intangible
assets. In January 1996, the Company incurred a non-recurring charge of
$4,990,412 which included a write-down associated with the initial
adoption of SFAS No.121, the expensing of purchased technology, and the
write-off of certain previously deferred expenses.

In October 1995, the Financial Accounting Standards Board issued
SFAS No. 123, "Accounting for Stock-Based Compensation," which was
effective for the Company beginning January 1, 1996. SFAS No.123 requires
expanded disclosures of stock-based compensation arrangements with
employees and encourages (but does not require) compensation costs to be
measured based upon the fair value of the equity instrument awarded.
However, companies are permitted to continue to apply APB Opinion No. 25,
which recognizes compensation cost based on the intrinsic value of the
equity instrument awarded. The Company will continue to apply APB Opinion
No. 25 to its stock based compensation awards to employees and will
disclose the required pro forma effect on net income and earnings per
share in the Company's year ended December 31, 1996 financial statements.

LIQUIDITY AND CAPITAL RESOURCES

The Company has financed its operations primarily through private
placements of its equity securities, the initial public offering of its
common stock in April 1992, another public offering in March 1993,
research and development revenue, and sales of its custom wafer-engineered
materials and flat panel display devices and products. The Company has an
unused line of credit of $500,000 at June 29, 1996. The Company
periodically enters into loan agreements to finance equipment purchases
and other activities. As of June 29, 1996, sales of equity securities have
raised approximately $92,500,000, including $13,300,000 of net proceeds
from the Company's initial public offering, $26,500,000 of net proceeds
from the Company's March 1993 public offering, $3,300,000 from a private
stock sale in November 1992, $4,375,000 from the exercise of a 625,000
share stock warrant in December 1993, and $30,437,000 from private stock
sales to Telecom Holding Co., Ltd. and United Microelectronics Corporation
and its affiliate in the fourth quarter of 1995.

As of June 29, 1996, the Company had cash and equivalents and
marketable securities of $32,023,785 and working capital of $35,544,323
compared to $41,996,977 and $44,727,410 as of December 31, 1995. The
decrease in cash and equivalents and marketable securities is primarily
due to $8,551,984 of cash used in operations and $2,108,722 for capital
expenditures. These decreases were partially offset by borrowings of
$1,503,025 and $1,800,000 in equity financing raised by one of the
Company's subsidiaries from certain of its minority stockholders. The
Company also has approximately $1,954,000 of marketable securities held in
escrow as equipment financing collateral which is shown in other assets.

Revenue from long-term contracts is recognized on the percentage-
of-completion method of accounting as work is performed, based upon the
ratio that incurred costs or hours bear to estimated total completion
costs or hours. Amounts received under long-term contracts are recognized
as revenue is earned, and amounts earned on contracts in progress in
excess of billings are classified as unbilled receivables. Unbilled
receivables are billed based on dates stipulated in the related agreement
or in periodic installments based upon the Company's invoicing cycle.

10
The Company periodically enters into various long-term debt
arrangements in connection with acquisition of certain capital equipment.
During the six months ended June 29, 1996, the Company entered into two
separate equipment financing agreements and a subordinated debt agreement
totaling $1,503,025. As of June 29, 1996, total long-term debt obligations
totaled $3,272,077, of which $980,179 is payable in 1996. Additionally, in
January 1996, the Company entered into a $500,000 demand note agreement.

In October 1993, the Company entered into a five-year lease for a
74,000 square foot manufacturing facility. This facility, which includes
7,000 square feet of environmentally controlled clean rooms, is being used
for expansion of the Company's manufacturing capabilities for production
of wafer-engineered materials and electronic imaging devices. The Company
will make lease payments of approximately $4.0 million over the five-year
term.

The Company expects to expend approximately $8,000,000 over the
next 36 months on equipment primarily related to development and
manufacturing of electronic imaging devices and display products and
wafer-engineered electronic materials. Of this amount, the Company expects
to use approximately $3,000,000 in 1996, $3,000,000 in 1997, and
$2,000,000 in 1998 for capital equipment and expansion of the Company's
manufacturing capabilities. Of these amounts, approximately $6,000,000 is
expected to be used for expansion of manufacturing equipment required for
development and manufacturing of electronic imaging devices and display
products, and wafer-engineered materials, and the balance is expected to
be used for the acquisition of laboratory and testing equipment and
general facility upgrades. The Company also expects to use approximately
$3,000,000 for development of advanced display circuit designs for its
electronic imaging devices.

The Company expects to incur significant additional research and
development and other costs, including costs related to the development
and commercialization of its electronic imaging devices and display
products. The Company's future capital requirements will depend on many
factors involving risks and uncertainties, including the establishment of
collaborative arrangements, the cost of manufacturing facilities,
commercialization activities and arrangements, continued scientific
progress in its imaging device and display product development programs,
the magnitude of these programs, the costs involved in filing, prosecuting
and enforcing patent claims, and competing technological and market
developments.

In October 1994, the Company made an equity investment of
$1,000,000 in Forte Technologies, Inc., a developer and manufacturer of
virtual reality head-mounted systems. Subsequently, the Company has made a
series of additional equity investments in Forte totaling $4,750,000,
increasing its equity ownership to 59% at June 29, 1996. From time to
time, Kopin may make equity and nonequity investments in other companies,
including Forte, engaged in certain aspects of the flat panel display and
electronics industries as part of its business strategy.

The Company believes that its present cash and equivalents and
marketable securities will be adequate to finance its anticipated
operating and capital requirements and to meet liquidity needs through at
least fiscal 1997.

FUTURE OPERATING RESULTS

Certain of the statements contained in this Form 10-Q, including
Management's Discussion and Analysis of Financial Condition and Results of
Operations, are forward-looking statements that involve risks and
uncertainties. In addition to the risks and uncertainties set forth in
this Form 10-Q, other factors that could cause actual results to differ
materially include the following: general economic and business conditions
and growth in the flat panel display industry, the impact of competitive
products and pricing, availability of third party components, availability
of integrated circuit fabrication facilities, cost and yields associated
with production of the Company's SMART SLIDE imaging devices, and the risk
factors listed from time to time in the Company's periodic reports filed
with the Securities and Exchange Commission, including but not limited to
the Company's Annual Report on Form 10-K for the fiscal year ended
December 31, 1995.


11
PART II. OTHER INFORMATION

Item 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY-HOLDERS

On May 23, 1996, the Company held its Annual Meeting of Stockholders to consider
and vote upon the following three proposals:


(1) A proposal to elect (8) directors of the Company to serve until the
next Annual of Meeting of Stockholders and until their successors are
duly elected and qualified.


(2) A proposal to ratify the amendment to the Company's 1992 Stock Option
Plan increasing the number of shares authorized for issuance under
the Plan.



(3) A proposal to ratify the appointment of Deloitte & Touche LLP as
independent accountants of the Company for the current fiscal year.



Results with respect to the voting on each of the proposals were as follows:

<TABLE>
<CAPTION>
For Withheld Authority
------- -------------------
<S> <C> <C>
Proposal 1:
John C.C. Fan 9,312,882 226,180
David E. Brook 9,312,882 226,180
Andrew H. Chapman 9,312,882 226,180
Morton Collins 9,312,882 226,180
Anthony B. Evnin 9,312,882 226,180
Chi Chia Hsieh 9,313,282 225,780
Michael A. Wall 9,312,882 226,180
Vallobh Vimolvanich 9,313,282 225,780

</TABLE>
Proposal 2: 5,635,673 votes for; 931,847 votes against:46,228 abstentions;
and 2,925,314 broker non-votes.

Proposal 3: 9,448,709 votes for; 53,858 votes against; and 36,495 abstentions

Item 6. EXHIBITS AND REPORTS ON FORM 8-K

(a) Exhibits

10.3 Amendment to 1992 Stock Option Plan

10.53 Securities Purchase Agreement, by and between Forte Technologies,
Inc. and Investors, dated June 27, 1996.

27 Financial Data Schedule

(b) Reports on Form 8-K

none

12
SIGNATURES


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 thereunto duly authorized.


KOPIN CORPORATION
(Registrant)



Date: August 10, 1996 By: /s/ John C.C. Fan
--------------------------------------
President, Chief Executive Officer
and Chairman of the Board of Directors
(Principal Executive Officer)





Date: August 10, 1996 By: /s/ Paul J. Mitchell
------------------------------------
Paul J. Mitchell
Treasurer and Chief Financial Officer
(Principal Financial and Accounting
Officer)

13