Needham & Company’s18th AnnualGrowth Conference

January 14, 2016

FORWARD LOOKING STATEMENTS

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This presentation includes forward-looking statements within the meaning of the United States Private Securities Litigation Reform Act of 1995. These statements relate to our expected future financial and operating performance, growth in the markets in which our products are sold, our market share for our products, and our significant customers. We may use words such as “expects,” “anticipates,” “intends,” “plans,” “believes,” “could,” “seeks,” “estimates,” and variations of such words and similar expressions in identifying forward-looking statements. In addition, any statements which refer to expectations, projections, our stock value multiple, the value of head-worn computing and or Golden-i products, or other characterizations of future events or circumstances are forward-looking statements. These statements are not guarantees of future performance and involve certain risks, uncertainties and assumptions which are difficult to predict. Actual outcomes and results may differ materially from what is expressed or forecasted in such forward-looking statements, whether as a result of new information, future events or otherwise. We refer you to the documents the Company files from time to time with Securities and Exchange Commission, and specifically the “Risk Factors” section of the Company’s Form 10-K for the period ended December 27,2014 and Form 10-Q for the nine month period ended September 26, 2015. We do not undertake to update or revise any forward-looking statements, whether as a result of new information, future events or otherwise.

INVESTMENT SUMMARY

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Wearable Technology Focus• Global Wearable Market Projected to Exceed $170 Billion by 2020• Unit CAGR Projected to be >154% from 2013 to 2017

.

FOCUS

MODEL

STRONGTECHNOLOGY

FINANCIAL

POSITION

Solid Business Model• Design and License concept systems, critical components •Supplier to five Tier One enterprise, consumer HMD companies

Strong IP and Technology•300+ patents globally (display, software, speech enhancement, noise cancellation, ergonomics wearable systems)

Strong Financial Position• Cash and S/T investments (>$87M @ September 26, 2015)• No debt

RECENT HIGHLIGHTS INCLUDE

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• At CES 2016 we :

– Demonstrated Solos smart eyewear designed for elite cyclists, trainers and coaches to maximize performance

– Launch and demonstrate Whisper™ Voice Chip based on Kopin’s proprietary Voice Extraction™ Filter (VEF) technology.

– Announced PupilTM the world’s smallest smart glass display at only 2mm in height

– Announced an agreement with Hitachi Maxell, Ltd. to produce and market new high-capacity lithium-ion battery (SiMax) based on silicon oxide with carbon (SiO-C) in the anode

– Announced the Vista VR series of High Definition (HD) micro LCDs microdisplays for the immersive Virtual Reality (VR)

13 Companies Demonstrated Products Incorporating Kopin Technology at CES 2016

YOU PROBABLY HEARD…WEARABLES WILL BE BIG

51. Jupiter Research. 2. IMS Research. 3. Morgan Stanley 4. Cowen and Co.

2020$ 170BILLION

2016$6 BILLION2

2014$1.5 BILLION1

UNITS

248 2017MILLION3

154%Unit CAGR

2013- 20173

Consumer head-worn device (HMD) market segment expected to grow from 2013–2020

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WAIST

THE WEARABLE TRANSITION IS ALREADY UNDERWAY!

We are approaching a time where the human body can be retrofit in wearable technology from head-to-toe*.

:

*Source: WSJ. Where

to Wear Your Technology?

Torso to Toe 6

HEAD

TORSOWRIST

FEET

DOG

NECK

KOPIN’S WEARABLE EFFORTS STARTED WITH REQUEST FROM DARPA

• Early 1990’s DARPA wants to provide the soldier with improved situational awareness

• Kopin develops the micro-AMLCD

• Kopin is the leader in US military pilot helmet HMD’s

• Why Kopin: Technology, quality (especially brightness), system know-how, dependable partner

CHDTSTOP OWLF35 Joint Strike Fighter

WHAT IS REQUIRED TO DEVELOP THE IDEAL INDUSTRIAL AND CONSUMER HMD?

Reliable WiFi and BT connection

Reliable voice-control for hands-free use

Compact, low-power electronics Small display + optics

allow stylish design

Small, high-capacity battery

Applications SW

Attractive industrial design with system functionality --

Critical SW & FW

WHAT IS REQUIRED TO DEVELOP THE IDEAL INDUSTRIAL AND CONSUMER HMD?

Reliable WiFi and BT connection

Reliable voice-control for hands-free use

Compact, low-power electronics Small display + optics

allow stylish design

Small, high-capacity battery

Applications SW

Attractive industrial design with system functionality –

Critical SW & FW

THE MISSING PIECES

• Display modules:

– We have a full line of display modules to meet any need – consumer & enterprise

– We have the world’s smallest, brightest and most energy efficient display modules for HMD (Pupil)

• Voice interface:

– We improve Automatic Speech Recognition (ASR) success rate by almost 2X over competitive technologies in noisy (normal) environments

– We improve the clarity of human-to-human voice communications

• Power:

– We have collaborated with a top-tier Japan battery manufacturer to introduce a new battery for HMD with more than 2X more energy density than today’s Lithium batteries

• System design and integration:

– Our expertise in complete systems design is based in 20+ years of winning military headset programs worldwide

– We have over 300 patents covering all core aspects of HMD systems, displays, audio

WE FOCUS IN FOUR CRITICAL AREAS : A FEW HIGHLIGHTS

WE FOCUS IN FOUR CRITICAL AREAS

• Augmented & Virtual Reality Display modules

– Comprehensive line of modules for all HMD needs: Consumer & Enterprise applications

• Displays: Full range of sizes and resolutions (including world’s smallest)

– 0.20” – 0.88” diagonal

– QVGA – QXGA

• Backlights: Super-high brightness, low power for inside and outside use

• Optics: Compact designs -- everyone wants small and good looking device – even in enterprise use

• Driver ASICs: small size, low power

Augmented Reality Virtual Reality

OPTICAL MODULES

60

Distance to Eye (MM)

40

20

Field of View

PRISM

PEARL

Augmented Reality and Virtual Reality – Matching Display and Optics

PUPIL

Virtual Reality

WE FOCUS IN FOUR CRITICAL AREAS

• Voice interface:– Kopin has developed a voice chip that provides up to almost 2X improvement

in human-to-machine (H2M) automatic speech recognition (ASR) rates.

– New privacy features for both speaking and listening

WE FOCUS IN FOUR CRITICAL AREAS

• Power – battery:

– Kopin has entered a partnership with Hitachi Maxell for the optimal HMD battery. Under the terms of the agreement, Kopin will exclusively market the batteries to OEM customers under the brand name SiMax™ for use in head-worn wearable products.

– The first SiMax battery measures just 46x10.5x5.5mm with 400 mAh capacity, 80-200% more energy density compared to today’s Li-Ion cells in the market.

WE FOCUS IN FOUR CRITICAL AREAS• System design and integration:

–We do systems design and integration for major customers

• Electronics platforms and layout

• Core components: smallest size, lowest power, high performance

• Firmware, software & Integration

Solos Smart Eyewear designed specifically for elite cyclists, trainers and

coaches to maximize real-time data.

Kopin “ingredients”: Pupil optics, Whisper chip, Hitachi-Maxell battery

Consumer

•Intel /Recon

•Tier One Fitness Brand

product launched at

2016 CES

Military

•Rockwell Collins

•Elbit

•Raytheon

•DRS

•BAE

Enterprise

•Motorola

•Fujitsu

•Google

The leader in Wearable Headsets – Design-in results

A VERY STRONG AND POSITIVE REACTION AT CES

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• · Kopin Enables Augmented Reality Glasses with Breakthroughs in Display, Speech, and Battery Tech Venture Beat | Dean Takahashi

• · Display Specialist Kopin Seeks Growth in Audio, Batteries Wall Street Journal | Don Clark

• · Kopin Unveils World's Smallest Smart Glass Display Proactive Investors | John Harrington

• · Kopin Enables Augmented Reality Glasses with Breakthroughs in Display, Speech, and Battery Tech VR Syndicate | VRTeam

• · New Battery Doubles Capacity of Conventional Lithium-Batteries NewsOK | N/A

• · CES 2016: all the news from the world’s biggest tech show Stuff.TV | Chris Rowlands

• · Top WSJ Stories on Japan: CES 2016, Kopin & Hitachi Maxell Wall Street Journal | WSJ Team

• · CES 2016: A Look at the First Tech Announced in Vegas BBC News | Leo Kelion

• · Kopin's Augmented Reality Tech Could Make AR Glasses Stylish Tech Times | Christian de Looper

• · CES 2016: Top 5 Trends to Keep an Eye On Business Finance News | Camilla Pritchard

• · Wearable Tech and IoT Take Center Stage Cloud Tweaks | Jennifer Klostermann

• · CES 2016: Kopin Introduces Smallest Smart Glass Display Novus Light | N/A

• · Hitachi Maxell and Kopin Unveils Revolutionary High-capacity Li-ion BatteryEnergy Trend | N/A

• · A Who's Who of MIT Companies Presenting at CES BostInno | Olivia Vanni

• · Fitness tech steps up its game at big show Daily Mail | N/A

• · Debuts the Most Wearable Smart Sunglasses Yet Outside Magazine | Michael Frank

• · Fitness tech steps up its game at big show Agence France-Presse | N/A

• Fitness Tech Steps Up Its Game at CES 2016 Gadgets360 | N/A

• · Kopin’s Augmented Reality Tech Could Make AR Glasses Stylish TechnoFocus | Ardhie Echel

Kopin Debuts Jaw-Dropping Noise Cancellation Technology: CES Wearables Insider | Dan

Rosenbaum

6 Biggest Trends This CES Inc. | John Brandon

Fitness tech steps up its game at big show Phys.org | Rob Lever

Solos peddles furiously away from bad Google Glass memories Slash Gear | Chris Davies

CONDENSED BALANCE SHEET

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• No long-term debt

September 26, 2015 December 27, 2014

Assets

Cash and marketable securities $ 87,339,457 $ 90,858,936

Total current assets 108,405,724 99,924,620

Equipment and improvements, net 3,641,729 4,589,421

Other assets 2,829,048 3,494,038

Note receivable - 14,933,335

Total assets $ 114,876,501 $ 122,941,414

Liabilities and stockholders equity

Total current liabilities 12,018,990 13,242,924

ARO 304,183 311,187

Total stockholders' equity 102,553,328 109,387,303

Total liabilities and stockholders' equity $ 114,876,501 $ 122,941,414

CONDENSED STATEMENT OF OPERATIONS

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9 Months Through September 2015 2014

($ in million except per share data)

Total Revenues $ 27.4 $ 21.2

Cost of product revenues 17.0 13.6

Gross Margin 10.4 7.6

R&D 13.8 15.1

SG&A 14.1 14.9

Operating loss (17.4) (22.4)

Other income (loss) 9.6 ( 0.6)

Net loss ($7.7) ($22.9)

Net loss per share ($0.12) ($0.37)

Weighted average shares o/s 63.1 62.6

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Customers/partners leverage our portfolio of key technologies developed over 30 year history

• LCOS displays (transmissive and reflective)

• Optics

• Low power IC

• Ergonomics

• Software

• Electronics

• Packaging

• Speech enhancement

• Natural speech software

TechnologyWe understand the complete wearable headset system requirements

SUMMARYA FOCUS ON WEARABLES

Demonstrate that the breadth of our knowledge and increase our critical component offerings enabling our partners to develop tailored solutions and reduce their time to market

13 Companies displayed Wearable Products at CES in January 2016 based on our technologies

Customers

Continue to enhance our IP portfolio on key technologies and concept system designs

At CES 2016 We demonstrated our latest technologies including our Whisper Speech Enhancement Chip, SiMax Battery, and Vista lensInnovation

Needham & Company’s18th AnnualGrowth Conference

January 14, 2016