Form 8-K

8-K — KOPIN CORP

Accession: 0001493152-26-029262

Filed: 2026-06-18

Period: 2026-06-15

CIK: 0000771266

SIC: 3674 (SEMICONDUCTORS & RELATED DEVICES)

Item: Regulation FD Disclosure

Documents

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2026-06-15

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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): June

15, 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

7.01.

Regulation

FD Disclosure

June 10, 2026, Kopin Corporation (“Kopin” or the “Company”) entered into a Share Repurchase Agreement (the

“Share Repurchase Agreement”) with Lightning Silicon Technology, Inc. (“LST”) and LS Assets, Inc. (“LSA”).

Under the Share Repurchase Agreement, LST repurchased 18,000,000 shares of its Series Seed-1 Preferred Stock from Kopin

for $1.00, and LSA repurchased 18,000,000 shares of its common stock from Kopin for $1.00. All such shares were cancelled and

retired as of June 10, 2026. The Parties exchanged mutual releases of all claims relating to Kopin’s prior shareholdings

in LST and LSA. As a result of the repurchases, Kopin no longer holds any equity interest in either LST or LSA.

Separately,

on April 10, 2026, Kopin and LST executed a Mutual Transition and Services Termination Agreement (the “Mutual Transition and

Services Termination Agreement”). The Mutual Transition and Services Termination Agreement (i) confirms that the Technology

License Agreement (as defined therein) between LST and Kopin was terminated on April 10, 2026 and (ii) acknowledges the prior

expiration of the Services Agreement (as defined therein) in 2025.

Pursuant

to the Mutual Transition and Services Termination Agreement, under

the transition terms, Kopin issued a $25,000 NRE purchase order, payable within 30 days, and LST agreed to provide a series of transition

activities, including: the transfer of customer and vendor data; written notifications to customers and vendors; forwarding customer

inquiries for 120 days; providing design files for three displays; and up to eight hours of technical assistance, with options for additional

paid support.

The

Mutual Transition and Services Termination Agreement also provides: a limited royalty-bearing license for LST solely to fulfill

existing firm orders through July 15, 2026; and a perpetual, irrevocable, worldwide, royalty-free license for Kopin to certain LST OLED

microdisplay technology. Additionally, Kopin will pay LST a royalty of $7.50 per display on certain customer orders secured between April

10, 2026 and October 30, 2026. Each party also granted the other a mutual release of all claims related to the prior Technology

License Agreement and Services Agreement.

The

Company does not expect these actions to have a material effect on its consolidated financial statements.

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 18, 2026

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Entity File Number

000-19882

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

870-5959

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Security Exchange Name

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