← STAAR SURGICAL CO

Annual Trend FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
ASSETS
Current assets:
Cash and Cash Equivalents, at Carrying Value $18.5m $103.9m $120.0m — $199.7m $86.5m $183.0m $144.2m $153.2m —
Short-term Investments — — — — — $125.2m $37.7m $86.3m $34.4m —
Cash and cash equivalents $18.5m $103.9m — $120.0m $152.5m $86.5m $183.0m $144.2m — $153.2m
Accounts receivable trade, net of allowance for credit losses of $83 and $32 at January 2, 2026 and December 27, 2024, respectively $17.9m $25.9m — $31.0m $35.2m $62.4m $94.7m $77.9m — $50.1m
Inventories, net $13.3m $16.7m — $17.1m $18.1m $24.2m $35.1m $43.3m — $55.5m
Prepayments, deposits and other current assets $4.2m $5.0m — $6.6m $10.6m $13.5m $14.7m $16.2m — $18.4m
Inventory, Net — — — — — — — — — —
Accounts Receivable, after Allowance for Credit Loss — — — — — — — — — —
Assets, Current $53.9m $151.6m $174.7m — $271.4m $311.7m $365.3m $367.9m $311.5m —
Total current assets $53.9m $151.6m — $174.7m $216.4m $311.7m $365.3m $367.9m — $311.5m
Cloud-based software — — — — — — — $15.8m — $30.7m
Property, Plant and Equipment, Net $9.8m $11.5m $17.1m $17.1m $35.9m $50.9m $66.8m $84.9m $73.3m $73.3m
Goodwill $1.8m $1.8m $1.8m $1.8m $1.8m $1.8m $1.8m $1.8m $1.8m $1.8m
Intangible Assets, Net (Excluding Goodwill) $271k $243k $296k — $218k $173k — — — —
Operating Lease, Right-of-Use Asset — — $6.7m — $31.3m $30.3m $34.4m $36.9m $29.6m —
Other Assets, Noncurrent $967k $1.0m $751k — $822k $957k $3.3m $17.2m $1.4m —
Finance lease right-of-use assets, net — — — $1.9m $596k $342k $183k $37k — —
Operating lease right-of-use assets, net — — — $6.7m $8.8m $30.3m $34.4m $36.9m — $29.6m
Other assets $967k $1.0m — $751k $608k $957k $3.3m $17.2m — $1.4m
Additional Financial Items
Accounts Receivable, after Allowance for Credit Loss, Current $17.9m $25.9m $31.0m — $43.5m $62.4m $94.7m $77.9m $50.1m —
Investments available for sale (amortized cost basis of $34,385 and $86,346 at January 2, 2026 and December 27, 2024, respectively) — — — — — $13.9m $11.7m $86.3m — $34.4m
Deferred income taxes $350k $1.0m — $3.8m $222k $1.5m $1.1m $297k — $3.4m
Obligations under finance leases — $459k — $366k $38k $210k $42k $42k — —
Obligations under operating leases — — — $4.1m $6.5m $27.1m $31.4m $34.8m — $32.5m
Allowance for sales returns $2.2m $2.9m — $3.6m $4.5m $5.7m $6.2m $6.6m — $10.2m
Other current liabilities $7.3m $13.4m — $17.7m $24.6m $30.7m $40.9m $43.1m — $40.9m
Asset retirement obligations $202k $206k — $211k $221k $220k $103k $42k — $45k
Deferred rent $172k $188k — — — — — — — $89k
Total stockholders’ equity $42.9m $132.4m — $159.9m $197.2m $332.2m $386.0m $397.3m — $344.2m
Assets $67.9m $167.3m $206.9m — $345.8m $414.9m $488.7m $509.5m $451.7m —
Total assets $67.9m $167.3m — $206.9m $257.4m $414.9m $488.7m $509.5m — $451.7m
LIABILITIES AND EQUITY
Total liabilities and stockholders’ equity $67.9m $167.3m — $206.9m $257.4m $414.9m $488.7m $509.5m — $451.7m
Current liabilities:
Operating Lease, Liability, Current — — $2.7m — $3.3m $3.5m $4.2m $3.9m $5.9m —
Accounts Payable, Current $6.0m $6.5m $8.1m $8.1m $8.7m $11.6m $13.6m $16.7m $11.6m $11.6m
Operating Lease, Liability, Noncurrent — — $4.1m — $28.3m $27.1m $31.4m $34.8m $32.5m —
Liabilities, Current $19.1m $27.7m $34.5m — $48.8m $51.7m $65.0m $70.3m $68.5m —
Total current liabilities $19.1m $27.7m — $34.5m $41.2m $51.7m $65.0m $70.3m — $68.5m
Deferred Income Tax Liabilities, Net — — — — $811k $1.5m $1.1m $297k — —
Pension liability $4.7m $5.3m — $7.8m $11.9m $1.9m $5.1m $6.7m — $6.4m
Deferred Tax Liabilities, Net — — — — $10.7m $9.8m $12.1m $13.4m $9.9m —
Liabilities $25.0m $34.9m $47.0m — $87.2m $82.7m $102.7m $112.2m $107.5m —
Total liabilities $25.0m $34.9m — $47.0m $60.2m $82.7m $102.7m $112.2m — $107.5m
Stockholders’ equity:
Common Stock, Value, Issued $414k $442k $448k — $477k $482k $488k $493k $498k —
Retained Earnings (Accumulated Deficit) ($161.2m) ($156.3m) ($141.8m) — ($111.4m) ($72.6m) ($47.4m) ($67.6m) ($148.0m) —
Accumulated Other Comprehensive Income (Loss), Net of Tax ($1.1m) ($1.3m) ($3.0m) — ($4.0m) $156k ($4.1m) ($7.0m) ($6.5m) —
Additional Paid in Capital, Common Stock $204.9m $289.6m $304.3m — $373.5m $404.2m $436.9m $471.4m $504.7m —
Common stock, $0.01 par value; 60,000 shares authorized: 49,779 shares issued and 49,403 shares outstanding at January 2, 2026 and 49,294 shares issued and outstanding at December 27, 2024, respectively 414k 442k — 448k 464k 482k 488k 493k — 498k
Additional paid-in capital $204.9m $289.6m — $304.3m $338.2m $404.2m $436.9m $471.4m — $504.7m
Accumulated other comprehensive loss ($1.1m) ($1.3m) — ($3.0m) ($5.5m) $156k ($4.1m) ($7.0m) — ($6.5m)
Accumulated deficit ($161.2m) ($156.3m) — ($141.8m) ($135.9m) ($72.6m) ($47.4m) ($67.6m) — ($148.0m)
Stockholders' Equity Attributable to Parent $42.9m $132.4m $159.9m — $258.6m $332.2m $386.0m $397.3m $344.2m —
Liabilities and Equity $67.9m $167.3m $206.9m — $345.8m $414.9m $488.7m $509.5m $451.7m —

Data sourced from SEC EDGAR 10-K filings via EdgarTools. Amounts are shown in USD as reported in each fiscal year filing.