Form 8-K

8-K — KOPIN CORP

Accession: 0001493152-26-027220

Filed: 2026-06-04

Period: 2026-05-28

CIK: 0000771266

SIC: 3674 (SEMICONDUCTORS & RELATED DEVICES)

Item: Other Events

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): May 28, 2026

KOPIN

CORPORATION

(Exact

name of registrant as specified in its charter)

Delaware

000-19882

04-2833935

(State

or other jurisdiction of

incorporation)

(Commission

File

Number)

(I.R.S.

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

8.01.

Other

Events

October 16, 2025 Kopin Corporation (the “Company”) announced a $15 Million Strategic Investment from Theon International

Plc (the Agreements). Under the terms of the Agreements, Theon acquired a 49% interest in Kopin’s subsidiary, Kopin Europe Ltd.

for $8.0 million and the parties entered into a licensing and development agreement and funding agreements relating to the joint development

of military products. In addition, Theon purchased $7.0 million of shares of Series A Convertible Preferred Stock, par value $0.01 per

share, of Kopin (the “Preferred Stock”). Each share of the Preferred Stock was convertible into shares of common stock, par

value $0.01 per share, of the Company (the “Common Stock”) at an initial fixed conversion price of $3.00 per share, pursuant

to the terms of the Certificate of Designation for Series A Convertible Preferred Stock of the Company (the “Certificate of Designations”).

The Preferred Stock carried an annual dividend of at the base rate dividend rate of 4%, payable in cash and stock.

May 28, 2026 Theon exercised its conversion right under the Certificate of Designation to convert all 1,000 outstanding shares of Series

A Convertible Preferred stock into shares of Common Stock. The conversion was effected at a conversion price of $3.00 per share resulting

in the issuance of 2,380,973 shares of the Company’s common stock to Theon. The Company’s Series A Convertible Preferred

stock has been retired and no shares of Series A Convertible Preferred Stock are outstanding.

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

(Registrant)

By:

/s/

Erich Manz

Name:

Erich

Manz

Title:

Treasurer

and Chief Financial Officer

(Principal

Financial and Accounting Officer)

Date:

June 4, 2026

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May 28, 2026

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Entity File Number

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Entity Registrant Name

KOPIN

CORPORATION

Entity Central Index Key

0000771266

Entity Tax Identification Number

04-2833935

Entity Incorporation, State or Country Code

Entity Address, Address Line One

125

North Drive

Entity Address, City or Town

Westborough

Entity Address, State or Province

Entity Address, Postal Zip Code

01581

City Area Code

(508)

Local Phone Number

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Security Exchange Name

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