Kopin Corporation

KOPN Technology Electronic Components

In the quarter to June 2026, revenue grew 50.6%, EPS grew 114.7% and free cash flow fell 66.4%, each against the same quarter a year earlier.

3.29 0.52 −13.65%
Market cap
$707.2M
P/E
74.1×
Fwd P/E
−104×
Dividend yield
—
F-score
5/9
Altman Z
2.09
Beneish M
−0.86
Dividend safety
n/a
Dec '16 Dec '17 Dec '18 Dec '19 Dec '20 Dec '21 Dec '22 Dec '23 Dec '24 Dec '25
P/E ratio
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 234.00
Piotroski F-Score
1 4 4 3 4 3 3 4 2 5
Altman Z-Score
5.05 6.05 (3.70) (9.17) (1.68) 2.90 (7.50) (3.21) (6.65) 2.09
P/S ratio
9.62 8.11 2.99 1.09 4.99 7.96 2.33 5.53 3.59 10.19
P/FCF ratio
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Altman Z″-Score (non-manufacturers)
1.44 (0.12) (10.85) (21.43) (16.97) (12.59) (24.83) (21.27) (20.35) (7.08)
Beneish M-Score
(2.01) 0.02 (2.54) (3.05) (2.10) (2.51) (2.40) (2.92) (4.75) (0.86)
P/Operating CF
(35.48) (37.19) (9.24) (7.62) 107.65 (214.53) (53.07) (64.40) (113.94) (51.01)
P/B ratio
2.93 2.92 1.53 1.12 7.07 9.17 4.61 7.57 7.76 6.25
Price to Tangible BV
2.97 3.02 1.54 1.14 7.16 9.25 4.68 7.66 7.87 6.28
EV/Sales
6.21 5.64 1.47 0.35 4.47 7.31 2.07 5.09 2.86 8.62
EV/EBITDA
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
EV/Operating CF
(5.37) (6.06) (1.28) (0.49) (40.60) (31.08) (5.54) (13.47) (10.13) (21.82)
EV/FCF
(7.61) (5.47) (1.23) (0.49) (36.16) (28.35) (5.29) (12.68) (9.58) (19.98)
Quick Ratio
5.90 6.07 4.19 2.54 1.99 2.49 1.61 1.95 1.10 2.28
Current Ratio
6.24 6.59 4.77 2.99 2.34 2.98 2.13 2.51 1.43 2.70
Net Debt/EBITDA
3.99 2.53 1.02 0.86 5.06 2.24 0.60 1.08 0.86 6.83
Debt/Assets
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Debt/Equity
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Asset Turnover
0.23 0.31 0.32 0.58 0.89 0.83 0.89 0.87 0.84 0.44
Operating CF/Net income
1.12 1.03 0.81 0.71 1.00 0.80 0.92 0.77 0.32 (6.09)
Capex/Depreciation
6.86 (0.89) (0.35) (0.15) (0.82) (1.53) (1.15) (1.56) (1.28) (1.73)
ROE
(27.78%) (33.30%) (55.21%) (77.34%) (15.51%) (39.55%) (60.76%) (73.83%) (166.23%) 5.83%
ROA
(24.17%) (28.18%) (45.78%) (57.52%) (9.74%) (24.30%) (36.20%) (42.44%) (73.08%) 2.85%
ROIC
0.00% (219.57%) (238.62%) (242.13%) (39.43%) (83.33%) (120.07%) (92.50%) 0.00% (61.30%)
Return on Tangible Assets
(32.10%) (34.71%) (82.94%) (123.31%) (18.23%) (36.74%) (105.98%) (75.62%) (208.95%) 4.22%
Average Days of Receivables
27.39 61.09 92.17 85.87 116.27 115.20 81.67 118.51 85.93 146.51
Research and Development Expense of Revenue
70.84% 67.81% 71.31% 45.22% 29.08% 35.67% 39.38% 26.68% 19.14% 25.81%
Selling, General and Administrative Expense of Revenue
74.91% 73.78% 111.22% 72.21% 29.46% 39.64% 37.90% 54.07% 45.39% 41.45%
Intangible Assets out of Total Assets
0.01 0.03 0.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Share Based Compensation of Revenue
10.71% 8.25% 19.58% 6.97% 2.05% 9.67% 2.67% 9.59% 6.62% 7.71%
Graham Net Nets
0.32 0.29 0.51 0.60 0.10 0.08 0.10 0.09 0.09 0.14
Graham Number
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.29
Earnings Yield
(10.59%) (10.90%) (48.00%) (92.50%) (2.01%) (3.67%) (16.13%) (8.78%) (26.47%) 0.43%
Free Cash Flow Yield
(8.48%) (12.71%) (40.03%) (66.01%) (2.48%) (3.24%) (16.74%) (7.26%) (8.32%) (4.24%)
Revenue per Share
0.35 0.40 0.33 0.37 0.49 0.51 0.52 0.37 0.38 0.23
Operating CF per Share
(0.41) (0.37) (0.38) (0.26) (0.05) (0.12) (0.19) (0.14) (0.11) (0.09)
Capex per Share
0.12 (0.04) (0.02) 0.00 (0.01) (0.01) (0.01) (0.01) (0.01) (0.01)
Free Cash Flow per Share
(0.29) (0.41) (0.40) (0.26) (0.06) (0.13) (0.20) (0.15) (0.11) (0.10)
Cash per Share
1.21 0.98 0.51 0.27 0.25 0.33 0.14 0.16 0.28 0.36
Shareholders Equity per Share
1.16 1.11 0.65 0.36 0.34 0.45 0.26 0.27 0.18 0.42
Interest Debt per Share
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Book value per Share
1.16 1.11 0.65 0.36 0.34 0.45 0.26 0.27 0.18 0.42
Free Cash Flow
(18.46) (28.71) (29.29) (21.20) (4.96) (11.78) (18.52) (16.21) (15.04) (16.98)
Working Capital
70.03 67.64 39.04 22.45 22.57 34.67 16.40 23.95 18.90 57.82
Capital Expenditures
7.71 (2.79) (1.18) (0.17) (0.54) (1.03) (0.83) (0.95) (0.82) (1.44)
Net Current Asset Value
69.78 65.80 37.57 19.31 20.21 28.83 11.10 20.03 15.36 55.09
EV/EBIT
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Capex to Sales
(0.34) 0.10 0.05 0.01 0.01 0.02 0.02 0.02 0.02 0.04
Price to Operating Income
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other line items
Depreciation/Fixed assets
0.38 0.62 1.31 0.78 0.40 0.36 0.39 0.28 0.30 0.32
Cash ROIC
(12.19%) (19.64%) (34.47%) (42.08%) (10.11%) (17.09%) (50.55%) (34.19%) (25.11%) (12.73%)
Accounts Receivable Turnover
13.83 8.76 4.51 4.50 4.07 3.36 3.79 3.41 4.03 2.85
Accounts Payable Turnover
4.28 3.91 3.58 5.28 4.46 4.52 5.96 4.80 6.64 4.94
Inventory Turnover
6.13 4.32 3.21 4.88 5.20 4.54 5.01 3.56 5.27 4.78
Average Days of Payables
89.24 99.09 90.42 69.82 95.64 79.90 60.97 72.37 59.97 69.72
Days of Inventory on Hand
67.66 102.35 110.60 65.81 76.00 95.88 72.04 111.20 61.91 72.21
Average Receivables
1.64 3.18 5.42 6.56 9.86 13.60 12.51 11.86 12.48 13.82
Average Payables
4.16 4.64 4.42 3.96 4.80 5.55 5.46 5.19 5.44 5.63
Average Inventory
2.91 4.19 4.94 4.28 4.11 5.52 6.50 7.01 6.87 5.82
Average Assets
96.95 89.58 75.44 51.30 45.30 55.28 53.38 46.53 60.04 89.58
Average Common Equity
84.35 75.80 62.55 38.15 28.45 33.96 31.81 26.75 26.40 43.70

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Columns are period end dates