STAAR Surgical (STAA) Financials

$18.45 -0.79 (-4.11%)

Closing price 05/21/2025 04:00 PM Eastern

Extended Trading

$18.50 +0.05 (+0.27%)

As of 05/21/2025 05:07 PM Eastern

Annual Income Statements for STAAR Surgical

This table shows STAAR Surgical's income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014
Period end date	12/27/2024	12/29/2023	12/30/2022	12/31/2021	1/1/2021	1/3/2020	12/28/2018	12/29/2017	12/30/2016	1/1/2016	1/2/2015
Net Income / (Loss) Attributable to Common Shareholders	-20	21	40	28	5.91	14	4.97	-2.14	-12	-6.53	-8.39
Consolidated Net Income / (Loss)	-20	21	40	28	5.91	14	4.97	-2.14	-12	-6.53	-8.39
Net Income / (Loss) Continuing Operations	-20	21	40	28	5.91	14	4.97	-2.14	-12	-6.53	-8.39
Total Pre-Tax Income	-9.05	34	46	31	8.27	13	6.64	-2.30	-12	-5.61	-8.65
Total Operating Income	-13	28	44	33	6.77	12	6.60	-3.63	-13	-5.34	-8.03
Total Gross Profit	240	253	223	179	118	112	92	64	58	53	49
Total Revenue	314	322	284	230	163	150	124	91	82	77	75
Operating Revenue	314	322	284	230	163	150	124	91	82	77	75
Total Cost of Revenue	74	70	61	52	45	38	32	26	24	24	26
Operating Cost of Revenue	74	70	61	52	45	38	32	26	24	24	26
Total Operating Expenses	252	225	180	145	112	100	85	68	71	58	57
Selling, General & Admin Expense	90	72	55	44	34	29	24	19	22	20	19
Marketing Expense	108	108	89	67	46	45	39	28	29	24	26
Research & Development Expense	54	44	36	34	32	25	22	20	21	15	12
Total Other Income / (Expense), net	3.56	5.60	1.75	-2.04	1.50	1.17	0.04	1.34	0.21	-0.27	-0.62
Interest & Investment Income	6.42	7.06	3.25	0.98	0.68	1.54	0.80	0.47	0.51	0.74	0.41
Other Income / (Expense), net	-2.86	-1.46	-1.50	-3.01	0.82	-0.37	-0.75	0.87	-0.30	-0.93	-0.87
Income Tax Expense	11	12	5.89	3.79	2.35	-1.02	1.67	-0.16	-0.32	0.93	-0.25
Basic Earnings per Share	($0.41)	$0.44	$0.83	$0.58	$0.13	$0.32	$0.12	($0.05)	($0.30)	($0.17)	($0.22)
Weighted Average Basic Shares Outstanding	49.13M	48.52M	47.99M	47.21M	45.61M	44.49M	42.59M	41.00M	40.33M	39.26M	38.09M
Diluted Earnings per Share	($0.41)	$0.43	$0.80	$0.56	$0.12	$0.30	$0.11	($0.05)	($0.30)	($0.17)	($0.22)
Weighted Average Diluted Shares Outstanding	49.13M	49.43M	49.38M	49.46M	47.95M	46.90M	45.26M	41.00M	40.33M	39.26M	38.09M
Weighted Average Basic & Diluted Shares Outstanding	49.33M	48.87M	48.24M	47.75M	46.56M	44.96M	41.40M	42.80M	40.33M	39.26M	38.09M

This table shows STAAR Surgical's income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022
Period end date	3/28/2025	12/27/2024	9/27/2024	6/28/2024	3/29/2024	12/29/2023	9/29/2023	6/30/2023	3/31/2023	12/30/2022	9/30/2022
Net Income / (Loss) Attributable to Common Shareholders	-54	-34	9.98	7.38	-3.34	7.76	4.82	6.06	2.71	6.76	10
Consolidated Net Income / (Loss)	-54	-34	9.98	7.38	-3.34	7.76	4.82	6.06	2.71	6.76	10
Net Income / (Loss) Continuing Operations	-54	-34	9.98	7.38	-3.34	7.76	4.82	6.06	2.71	6.76	10
Total Pre-Tax Income	-54	-30	13	10	-2.21	14	6.75	8.49	4.72	5.98	13
Total Operating Income	-57	-28	5.68	12	-2.28	10	6.30	8.60	2.80	0.96	14
Total Gross Profit	28	32	68	78	61	61	64	71	58	50	60
Total Revenue	43	49	89	99	77	76	80	92	74	64	76
Operating Revenue	43	49	89	99	77	76	80	92	74	64	76
Total Cost of Revenue	15	17	20	21	16	16	17	22	16	14	16
Operating Cost of Revenue	15	17	20	21	16	16	17	22	16	14	16
Total Operating Expenses	85	60	63	67	63	50	57	62	55	49	47
Selling, General & Admin Expense	24	21	22	24	23	17	19	18	18	15	14
Marketing Expense	25	26	27	29	27	23	27	32	26	24	23
Research & Development Expense	14	12	14	14	13	11	11	12	10	9.79	9.62
Restructuring Charge	23	-	-	-	-	-	-	-	-	-	-
Total Other Income / (Expense), net	2.92	-2.42	7.48	-1.56	0.07	3.33	0.45	-0.11	1.92	5.02	-1.13
Interest & Investment Income	1.37	1.55	1.41	1.42	2.04	1.70	1.76	1.78	1.82	1.79	0.97
Other Income / (Expense), net	1.55	-3.98	6.07	-2.99	-1.97	1.64	-1.31	-1.88	0.10	3.22	-2.10
Income Tax Expense	-0.28	3.89	3.18	2.96	1.13	5.98	1.93	2.43	2.01	-0.78	2.32
Basic Earnings per Share	($1.10)	($0.69)	$0.20	$0.15	($0.07)	$0.15	$0.10	$0.13	$0.06	$0.15	$0.21
Weighted Average Basic Shares Outstanding	49.34M	49.13M	49.20M	49.13M	48.91M	48.52M	48.61M	48.42M	48.25M	47.99M	48.10M
Diluted Earnings per Share	($1.10)	($0.69)	$0.20	$0.15	($0.07)	$0.16	$0.10	$0.12	$0.05	$0.14	$0.21
Weighted Average Diluted Shares Outstanding	49.34M	49.13M	49.73M	49.81M	48.91M	49.43M	49.37M	49.52M	49.50M	49.38M	49.55M
Weighted Average Basic & Diluted Shares Outstanding	49.53M	49.33M	49.28M	49.19M	49.13M	48.87M	48.82M	-	48.50M	48.24M	48.21M

This table details how cash moves in and out of STAAR Surgical's business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014
Period end date	12/27/2024	12/29/2023	12/30/2022	12/31/2021	1/1/2021	1/3/2020	12/28/2018	12/29/2017	12/30/2016	1/1/2016	1/2/2015
Net Change in Cash & Equivalents	-39	97	-113	47	32	16	85	4.52	0.60	0.39	-9.94
Net Cash From Operating Activities	16	15	36	44	21	26	13	2.85	1.05	-2.16	-7.95
Net Cash From Continuing Operating Activities	16	15	36	44	21	26	13	2.85	1.05	-2.16	-7.95
Net Income / (Loss) Continuing Operations	-20	21	40	28	5.91	14	4.97	-2.14	-12	-6.53	-8.39
Consolidated Net Income / (Loss)	-20	21	40	28	5.91	14	4.97	-2.14	-12	-6.53	-8.39
Depreciation Expense	6.89	5.11	4.48	3.61	3.06	3.67	2.43	3.13	2.66	2.20	2.08
Amortization Expense	0.00	0.01	0.03	0.03	0.04	0.03	0.03	0.22	0.23	0.21	0.38
Non-Cash Adjustments To Reconcile Net Income	16	23	20	16	11	11	8.55	5.92	9.74	6.30	3.79
Changes in Operating Assets and Liabilities, net	14	-35	-28	-3.06	0.80	-3.06	-3.22	-4.28	0.54	-4.33	-5.81
Net Cash From Investing Activities	-59	74	-156	-14	-8.40	-10	-2.25	-1.05	-3.21	-2.04	-4.05
Net Cash From Continuing Investing Activities	-59	74	-156	-14	-8.40	-10	-2.25	-1.05	-3.21	-2.04	-4.05
Purchase of Property, Plant & Equipment	-23	-18	-18	-14	-8.40	-10	-2.25	-1.05	-3.21	-2.05	-4.05
Purchase of Investments	-80	-52	-156	0.00	0.00	-	-	-	-	-	-
Sale and/or Maturity of Investments	44	145	17	0.00	0.00	-	-	-	-	-	-
Net Cash From Financing Activities	5.72	7.42	8.30	18	20	0.15	75	2.44	2.95	4.58	2.53
Net Cash From Continuing Financing Activities	5.72	7.42	8.30	18	20	0.15	75	2.44	2.95	4.58	2.53
Repayment of Debt	-0.17	-0.16	-0.13	-1.65	-1.08	-3.31	-2.65	-1.30	-0.42	-0.39	-0.49
Other Financing Activities, net	5.89	7.58	8.42	19	21	3.46	5.14	3.74	3.38	4.97	3.02
Effect of Exchange Rate Changes	-1.11	0.20	-0.86	-0.86	0.37	0.20	0.20	0.28	-0.20	0.02	-0.47

This table details how cash moves in and out of STAAR Surgical's business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022
Period end date	3/28/2025	12/27/2024	9/27/2024	6/28/2024	3/29/2024	12/29/2023	9/29/2023	6/30/2023	3/31/2023	12/30/2022	9/30/2022
Net Change in Cash & Equivalents	29	-20	-29	-31	41	56	33	4.73	3.49	-43	-73
Net Cash From Operating Activities	-5.73	0.64	3.82	-10	22	32	-5.98	-6.31	-5.09	2.97	24
Net Cash From Continuing Operating Activities	-5.73	0.64	3.82	-10	22	32	-5.98	-6.31	-5.09	2.97	24
Net Income / (Loss) Continuing Operations	-54	-34	9.98	7.38	-3.34	7.76	4.82	6.06	2.71	6.76	10
Consolidated Net Income / (Loss)	-54	-34	9.98	7.38	-3.34	7.76	4.82	6.06	2.71	6.76	10
Depreciation Expense	2.34	2.38	1.76	1.52	1.24	1.37	1.35	1.29	1.11	1.38	1.08
Amortization Expense	0.00	-	-	-	0.00	-0.16	-0.00	0.16	0.01	0.01	0.01
Non-Cash Adjustments To Reconcile Net Income	18	0.14	5.24	8.63	1.51	-0.29	8.98	14	1.07	2.05	8.36
Changes in Operating Assets and Liabilities, net	28	32	-13	-28	22	23	-21	-27	-9.99	-7.23	4.40
Net Cash From Investing Activities	35	-19	-35	-21	16	22	32	10	9.93	-47	-102
Net Cash From Continuing Investing Activities	35	-19	-35	-21	16	22	32	10	9.93	-47	-102
Purchase of Property, Plant & Equipment	-1.47	-5.73	-6.23	-6.24	-5.20	-3.09	-9.19	-3.01	-2.90	-4.03	-6.27
Purchase of Investments	-15	-19	-41	-20	0.00	0.00	-9.71	-15	-27	-60	-96
Sale and/or Maturity of Investments	52	5.28	12	5.82	21	25	51	28	40	17	-
Net Cash From Financing Activities	-0.95	-0.11	1.62	0.16	4.06	0.37	7.11	1.30	-1.36	0.20	4.99
Net Cash From Continuing Financing Activities	-0.95	-0.11	1.62	0.16	4.06	0.37	7.11	1.30	-1.36	0.20	4.99
Repayment of Debt	-0.04	-0.04	-0.04	-0.04	-0.04	-0.04	-0.04	-0.04	-0.04	-0.04	-0.04
Other Financing Activities, net	-0.91	-0.07	1.66	0.21	4.10	0.41	7.15	1.34	-1.32	0.24	5.03
Effect of Exchange Rate Changes	0.29	-0.88	1.04	-0.33	-0.94	0.87	-0.24	-0.44	0.01	0.78	-0.50

This table presents STAAR Surgical's assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014
Period end date	12/27/2024	12/29/2023	12/30/2022	12/31/2021	1/1/2021	1/3/2020	12/28/2018	12/29/2017	12/30/2016	1/1/2016	1/2/2015
Total Assets	510	489	419	346	257	208	167	68	65	63	59
Total Current Assets	368	365	312	271	216	175	152	54	50	49	45
Cash & Equivalents	144	183	86	200	152	120	104	19	14	13	13
Short-Term Investments	86	38	125	0.00	-	-	-	-	-	-	-
Accounts Receivable	78	95	62	44	35	31	26	18	16	16	11
Inventories, net	43	35	24	17	18	17	17	13	15	16	16
Prepaid Expenses	16	15	13	11	11	6.56	5.05	4.21	4.35	3.64	4.52
Plant, Property, & Equipment, net	85	67	51	36	24	17	11	9.78	12	10	10
Total Noncurrent Assets	57	57	56	38	17	16	4.32	4.27	4.17	3.79	3.95
Long-Term Investments	0.00	12	14	0.00	-	-	-	-	-	-	-
Noncurrent Note & Lease Receivables	0.04	0.18	0.34	0.51	0.60	1.87	0.00	-	-	-	-
Goodwill	1.79	1.79	1.79	1.79	1.79	1.79	1.79	1.79	1.79	1.79	1.79
Intangible Assets	0.00	0.00	0.17	0.22	0.27	0.30	0.24	0.27	0.47	0.67	0.87
Noncurrent Deferred & Refundable Income Taxes	0.79	5.19	8.74	3.81	4.94	4.41	1.28	1.24	1.14	0.72	0.70
Other Noncurrent Operating Assets	54	38	31	32	9.37	7.44	1.01	0.97	0.77	0.62	0.60
Total Liabilities & Shareholders' Equity	510	489	419	346	257	208	167	68	65	63	59
Total Liabilities	112	103	83	87	60	48	35	25	28	24	22
Total Current Liabilities	70	65	52	49	41	34	28	19	21	18	16
Accounts Payable	17	14	12	8.70	7.47	8.05	6.52	6.03	8.31	6.69	6.62
Other Current Liabilities	54	51	40	40	32	25	17	7.34	7.28	6.31	4.90
Total Noncurrent Liabilities	42	38	31	38	19	13	7.19	5.91	6.51	6.22	5.44
Capital Lease Obligations	0.00	0.04	0.21	0.38	0.04	0.37	0.46	0.53	1.34	0.20	0.47
Asset Retirement Reserve & Litigation Obligation	0.04	0.10	0.22	0.20	0.22	0.21	0.21	0.20	0.20	0.16	0.12
Noncurrent Deferred & Payable Income Tax Liabilities	0.30	1.08	1.49	0.81	0.22	0.66	1.02	0.35	0.92	1.89	1.70
Noncurrent Employee Benefit Liabilities	6.74	5.06	1.94	8.76	12	7.84	5.31	4.65	4.00	3.89	3.08
Other Noncurrent Operating Liabilities	35	31	27	28	6.54	4.09	0.00	-	-	-	-
Commitments & Contingencies	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Equity & Noncontrolling Interests	397	386	336	259	197	160	132	43	38	39	37
Total Preferred & Common Equity	397	386	336	259	197	160	132	43	38	39	37
Total Common Equity	397	386	336	259	197	160	132	43	38	39	37
Common Stock	472	437	405	374	339	305	290	205	198	187	179
Retained Earnings	-68	-47	-69	-111	-136	-142	-156	-161	-159	-147	-140
Accumulated Other Comprehensive Income / (Loss)	-7.03	-4.11	0.16	-4.05	-5.55	-3.05	-1.32	-1.15	-1.05	-1.58	-1.07

This table presents STAAR Surgical's assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric	Q1 2025	Q3 2024	Q2 2024	Q1 2024	Q3 2023	Q1 2023	Q3 2022
Period end date	3/28/2025	9/27/2024	6/28/2024	3/29/2024	9/29/2023	6/30/2023	9/30/2022
Total Assets	457	538	513	493	472	441	395
Total Current Assets	326	397	384	366	347	328	297
Cash & Equivalents	173	164	193	224	127	95	129
Short-Term Investments	50	72	42	21	61	97	82
Accounts Receivable	40	105	94	65	112	94	55
Inventories, net	48	40	39	39	31	25	20
Prepaid Expenses	16	16	16	17	16	16	10
Plant, Property, & Equipment, net	75	82	78	72	63	56	48
Total Noncurrent Assets	56	59	51	54	62	57	50
Long-Term Investments	0.00	0.00	0.27	6.96	14	18	13
Noncurrent Note & Lease Receivables	0.00	0.07	0.11	0.15	0.22	0.26	0.38
Goodwill	1.79	1.79	1.79	1.79	1.79	1.79	1.79
Noncurrent Deferred & Refundable Income Taxes	4.00	5.32	5.08	5.13	8.56	4.67	3.71
Other Noncurrent Operating Assets	50	52	44	40	37	32	30
Total Liabilities & Shareholders' Equity	457	538	513	493	472	441	395
Total Liabilities	107	109	104	100	93	87	75
Total Current Liabilities	68	66	66	63	57	54	45
Accounts Payable	11	15	19	17	8.79	11	7.57
Other Current Liabilities	57	52	47	46	48	43	38
Total Noncurrent Liabilities	39	43	37	37	36	33	29
Capital Lease Obligations	0.00	0.00	0.00	0.00	0.08	0.13	0.25
Asset Retirement Reserve & Litigation Obligation	0.04	0.13	0.11	0.10	0.10	0.10	0.16
Noncurrent Deferred & Payable Income Tax Liabilities	0.00	1.06	1.06	1.07	1.30	1.30	1.55
Noncurrent Employee Benefit Liabilities	5.88	6.56	4.81	4.78	3.03	3.05	1.23
Other Noncurrent Operating Liabilities	33	35	31	31	32	28	26
Commitments & Contingencies	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Equity & Noncontrolling Interests	350	428	409	393	379	354	320
Total Preferred & Common Equity	350	428	409	393	379	354	320
Total Common Equity	350	428	409	393	379	354	320
Common Stock	477	467	458	448	437	420	399
Retained Earnings	-122	-33	-43	-51	-55	-64	-78
Accumulated Other Comprehensive Income / (Loss)	-5.60	-5.60	-5.46	-4.71	-2.89	-2.52	-0.31

This table displays calculated financial ratios and metrics derived from STAAR Surgical's official financial filings.

Metric	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014
Period end date	12/27/2024	12/29/2023	12/30/2022	12/31/2021	1/1/2021	1/3/2020	12/28/2018	12/29/2017	12/30/2016	1/1/2016	1/2/2015
Growth Metrics	-	-	-	-	-	-	-	-	-	-	-
Revenue Growth	-2.64%	13.37%	23.40%	41.00%	8.84%	21.16%	36.80%	9.92%	6.88%	2.85%	3.84%
EBITDA Growth	-127.02%	-32.15%	37.80%	217.94%	-29.65%	82.85%	1,310.02%	105.86%	-160.17%	39.94%	-317.91%
EBIT Growth	-158.08%	-37.03%	39.48%	299.62%	-33.93%	96.66%	311.25%	78.65%	-106.64%	29.56%	-1,207.97%
NOPAT Growth	-149.59%	-53.33%	30.18%	505.17%	-62.12%	159.00%	294.16%	71.31%	-137.12%	33.51%	-2,346.75%
Net Income Growth	-194.66%	-46.18%	44.18%	365.26%	-57.91%	182.77%	332.26%	82.36%	-85.66%	22.15%	-2,208.54%
EPS Growth	-195.35%	-46.25%	42.86%	366.67%	-60.00%	172.73%	320.00%	83.33%	-76.47%	22.73%	-2,300.00%
Operating Cash Flow Growth	7.75%	-59.14%	-18.76%	109.83%	-18.78%	102.04%	347.49%	171.97%	148.52%	72.81%	-336.99%
Free Cash Flow Firm Growth	11.54%	-86.38%	-182.49%	2,025.62%	-77.91%	23.16%	213.37%	73.67%	-96.08%	64.81%	-279.77%
Invested Capital Growth	8.64%	38.62%	87.02%	28.25%	9.68%	28.43%	6.93%	-0.21%	1.85%	3.66%	38.08%
Revenue Q/Q Growth	-8.01%	3.94%	1.81%	5.98%	4.55%	5.40%	5.39%	3.09%	1.58%	5.88%	-3.07%
EBITDA Q/Q Growth	-125.10%	31.88%	-3.76%	6.32%	21.51%	14.57%	29.02%	-78.81%	13.46%	50.54%	-70.11%
EBIT Q/Q Growth	-154.37%	41.80%	-5.09%	6.56%	33.82%	18.06%	54.73%	-432.76%	10.13%	38.30%	-45.54%
NOPAT Q/Q Growth	-155.23%	21.58%	-13.43%	24.04%	-30.80%	54.92%	38.40%	-228.60%	9.43%	40.81%	-45.00%
Net Income Q/Q Growth	-192.80%	4.88%	-2.86%	20.10%	-34.04%	60.27%	33.05%	1.34%	5.27%	20.61%	-24.70%
EPS Q/Q Growth	-193.18%	4.88%	-3.61%	21.74%	-36.84%	57.89%	57.14%	0.00%	6.25%	15.00%	-22.22%
Operating Cash Flow Q/Q Growth	-66.58%	201.31%	-13.40%	-20.09%	87.16%	40.60%	10.69%	52.65%	213.53%	43.70%	-76.65%
Free Cash Flow Firm Q/Q Growth	-3,016.93%	62.49%	-629.65%	-43.84%	106.04%	170.69%	57.17%	-78.77%	21.90%	27.87%	-17.71%
Invested Capital Q/Q Growth	-13.18%	-13.21%	15.77%	9.36%	-22.35%	5.74%	-0.19%	-1.32%	0.87%	7.04%	4.53%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-	-
Gross Margin	76.32%	78.36%	78.55%	77.51%	72.41%	74.54%	73.83%	70.94%	70.81%	68.36%	65.11%
EBITDA Margin	-2.73%	9.85%	16.46%	14.74%	6.54%	10.11%	6.70%	0.65%	-12.20%	-5.01%	-8.58%
Operating Margin	-4.02%	8.71%	15.40%	14.47%	4.14%	7.89%	5.32%	-4.01%	-15.35%	-6.92%	-10.70%
EBIT Margin	-4.93%	8.26%	14.87%	13.16%	4.64%	7.65%	4.71%	-3.05%	-15.71%	-8.13%	-11.86%
Profit (Net Income) Margin	-6.44%	6.62%	13.95%	11.94%	3.62%	9.35%	4.01%	-2.36%	-14.71%	-8.47%	-11.19%
Tax Burden Percent	223.24%	63.35%	87.08%	87.88%	71.53%	107.85%	74.83%	93.16%	97.47%	116.56%	97.07%
Interest Burden Percent	58.51%	126.51%	107.69%	103.22%	108.93%	113.40%	113.66%	83.04%	96.09%	89.44%	97.17%
Effective Tax Rate	0.00%	36.65%	12.92%	12.12%	28.47%	-7.85%	25.17%	0.00%	0.00%	0.00%	0.00%
Return on Invested Capital (ROIC)	-5.51%	13.47%	44.87%	55.59%	10.97%	34.13%	15.56%	-8.28%	-29.09%	-12.61%	-22.40%
ROIC Less NNEP Spread (ROIC-NNEP)	-0.59%	11.92%	44.15%	56.61%	10.17%	32.97%	15.50%	-12.42%	12.16%	20.95%	-0.87%
Return on Net Nonoperating Assets (RNNOA)	0.35%	-7.55%	-31.53%	-43.51%	-7.66%	-24.52%	-9.89%	2.99%	-2.51%	-4.60%	0.30%
Return on Equity (ROE)	-5.16%	5.91%	13.34%	12.07%	3.31%	9.61%	5.67%	-5.29%	-31.61%	-17.20%	-22.10%
Cash Return on Invested Capital (CROIC)	-13.80%	-18.90%	-15.77%	30.83%	1.73%	9.24%	8.86%	-8.08%	-30.92%	-16.20%	-54.38%
Operating Return on Assets (OROA)	-3.10%	5.87%	11.06%	10.06%	3.26%	6.13%	4.97%	-4.15%	-20.17%	-10.29%	-14.73%
Return on Assets (ROA)	-4.05%	4.70%	10.38%	9.12%	2.54%	7.50%	4.22%	-3.21%	-18.89%	-10.72%	-13.89%
Return on Common Equity (ROCE)	-5.16%	5.91%	13.34%	12.07%	3.31%	9.61%	5.67%	-5.29%	-31.61%	-17.20%	-22.10%
Return on Equity Simple (ROE_SIMPLE)	-5.09%	5.53%	11.80%	10.64%	3.00%	8.79%	3.75%	-4.98%	-32.00%	-16.82%	-22.62%
Net Operating Profit after Tax (NOPAT)	-8.83	18	38	29	4.84	13	4.94	-2.54	-8.86	-3.74	-5.62
NOPAT Margin	-2.81%	5.52%	13.41%	12.71%	2.96%	8.51%	3.98%	-2.81%	-10.75%	-4.84%	-7.49%
Net Nonoperating Expense Percent (NNEP)	-4.92%	1.55%	0.72%	-1.02%	0.80%	1.16%	0.06%	4.14%	-41.25%	-33.55%	-21.52%
Return On Investment Capital (ROIC_SIMPLE)	-2.22%	4.61%	11.34%	-	-	-	-	-	-	-	-
Cost of Revenue to Revenue	23.68%	21.64%	21.45%	22.49%	27.59%	25.46%	26.17%	29.06%	29.19%	31.64%	34.89%
SG&A Expenses to Revenue	28.64%	22.43%	19.25%	19.15%	20.75%	19.52%	19.59%	21.48%	26.29%	25.42%	24.82%
R&D to Revenue	17.19%	13.77%	12.65%	14.69%	19.53%	16.84%	17.77%	22.12%	25.07%	19.14%	16.49%
Operating Expenses to Revenue	80.34%	69.65%	63.15%	63.04%	68.27%	66.65%	68.51%	74.95%	86.16%	75.28%	75.81%
Earnings before Interest and Taxes (EBIT)	-15	27	42	30	7.59	11	5.84	-2.77	-13	-6.27	-8.90
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	-8.58	32	47	34	11	15	8.31	0.59	-10	-3.87	-6.44
Valuation Ratios	-	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	3.00	3.95	6.96	16.81	18.52	9.59	10.42	14.86	11.62	7.33	9.41
Price to Tangible Book Value (P/TBV)	3.02	3.97	7.00	16.94	18.72	9.72	10.58	15.61	12.36	7.83	10.13
Price to Revenue (P/Rev)	3.80	4.73	8.23	18.86	22.35	10.21	11.13	7.04	5.35	3.69	4.65
Price to Earnings (P/E)	0.00	71.37	58.99	157.97	617.76	109.17	277.69	0.00	0.00	0.00	0.00
Dividend Yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Earnings Yield	0.00%	1.40%	1.70%	0.63%	0.16%	0.92%	0.36%	0.00%	0.00%	0.00%	0.00%
Enterprise Value to Invested Capital (EV/IC)	5.77	8.41	19.09	70.00	75.82	33.62	39.04	20.41	14.11	9.15	11.72
Enterprise Value to Revenue (EV/Rev)	3.07	4.00	7.44	17.99	21.42	9.43	10.33	6.91	5.26	3.58	4.55
Enterprise Value to EBITDA (EV/EBITDA)	0.00	40.66	45.18	122.07	327.76	93.24	154.11	1,062.43	0.00	0.00	0.00
Enterprise Value to EBIT (EV/EBIT)	0.00	48.48	49.99	136.73	461.43	123.26	219.13	0.00	0.00	0.00	0.00
Enterprise Value to NOPAT (EV/NOPAT)	0.00	72.54	55.44	141.52	723.28	110.77	259.35	0.00	0.00	0.00	0.00
Enterprise Value to Operating Cash Flow (EV/OCF)	61.21	88.48	59.21	94.32	167.14	54.89	100.25	219.34	413.18	0.00	0.00
Enterprise Value to Free Cash Flow (EV/FCFF)	0.00	0.00	0.00	255.15	4,580.18	409.11	455.47	0.00	0.00	0.00	0.00
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.00	0.00	0.00	0.00	0.01	0.01	0.03	0.15	0.18	0.12	0.14
Long-Term Debt to Equity	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.01	0.04	0.01	0.01
Financial Leverage	-0.59	-0.63	-0.71	-0.77	-0.75	-0.74	-0.64	-0.24	-0.21	-0.22	-0.34
Leverage Ratio	1.27	1.26	1.29	1.32	1.30	1.28	1.34	1.65	1.67	1.60	1.59
Compound Leverage Factor	0.75	1.59	1.38	1.37	1.42	1.45	1.52	1.37	1.61	1.44	1.55
Debt to Total Capital	0.00%	0.01%	0.06%	0.15%	0.71%	1.35%	3.10%	12.70%	15.25%	10.84%	11.91%
Short-Term Debt to Total Capital	0.00%	0.00%	0.00%	0.00%	0.69%	1.13%	2.77%	11.62%	12.25%	10.38%	10.80%
Long-Term Debt to Total Capital	0.00%	0.01%	0.06%	0.15%	0.02%	0.23%	0.34%	1.08%	2.99%	0.47%	1.11%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	100.00%	99.99%	99.94%	99.85%	99.29%	98.65%	96.90%	87.30%	84.75%	89.16%	88.09%
Debt to EBITDA	0.00	0.00	0.00	0.01	0.13	0.14	0.51	10.61	-0.68	-1.22	-0.78
Net Debt to EBITDA	0.00	-7.32	-4.81	-5.87	-14.14	-7.76	-12.00	-20.84	0.71	2.24	1.24
Long-Term Debt to EBITDA	0.00	0.00	0.00	0.01	0.00	0.02	0.06	0.90	-0.13	-0.05	-0.07
Debt to NOPAT	0.00	0.00	0.01	0.01	0.29	0.17	0.86	-2.46	-0.77	-1.26	-0.89
Net Debt to NOPAT	0.00	-13.06	-5.91	-6.80	-31.20	-9.21	-20.19	4.83	0.81	2.32	1.42
Long-Term Debt to NOPAT	0.00	0.00	0.01	0.01	0.01	0.03	0.09	-0.21	-0.15	-0.05	-0.08
Altman Z-Score	7.41	10.34	18.50	31.17	37.22	20.08	24.14	13.81	7.31	5.31	7.62
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-	-
Current Ratio	5.23	5.62	6.03	5.56	5.25	5.07	5.47	2.82	2.35	2.74	2.74
Quick Ratio	4.39	4.85	5.30	4.98	4.55	4.38	4.68	1.91	1.44	1.63	1.47
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	-22	-25	-13	16	0.76	3.46	2.81	-2.48	-9.42	-4.80	-14
Operating Cash Flow to CapEx	67.22%	80.24%	197.23%	322.18%	249.30%	255.52%	568.69%	272.75%	32.73%	-105.82%	-196.13%
Free Cash Flow to Firm to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	-61.56	-88.60
Operating Cash Flow to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	-27.72	-51.63
Operating Cash Flow Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	-53.91	-77.95
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-	-
Asset Turnover	0.63	0.71	0.74	0.76	0.70	0.80	1.05	1.36	1.28	1.27	1.24
Accounts Receivable Turnover	3.64	4.10	5.37	5.85	4.94	5.28	5.66	5.30	5.15	5.77	6.88
Inventory Turnover	1.90	2.35	2.94	2.93	2.56	2.26	2.16	1.87	1.57	1.54	1.85
Fixed Asset Turnover	4.14	5.48	6.55	7.69	7.96	10.53	11.68	8.40	7.53	7.65	8.58
Accounts Payable Turnover	4.91	5.55	6.02	6.41	5.81	5.25	5.17	3.67	3.21	3.67	4.06
Days Sales Outstanding (DSO)	100.35	88.95	68.01	62.37	73.94	69.19	64.49	68.88	70.89	63.25	53.02
Days Inventory Outstanding (DIO)	192.61	155.10	123.95	124.58	142.66	161.57	168.83	195.00	233.19	236.64	196.92
Days Payable Outstanding (DPO)	74.31	65.75	60.65	56.94	62.82	69.57	70.63	99.42	113.78	99.56	89.86
Cash Conversion Cycle (CCC)	218.65	178.31	131.31	130.01	153.78	161.19	162.68	164.46	190.29	200.33	160.08
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-	-
Invested Capital	167	154	111	59	46	42	33	31	31	30	29
Invested Capital Turnover	1.96	2.44	3.35	4.37	3.70	4.01	3.91	2.95	2.71	2.60	2.99
Increase / (Decrease) in Invested Capital	13	43	52	13	4.08	9.32	2.13	-0.06	0.56	1.07	8.03
Enterprise Value (EV)	962	1,291	2,115	4,147	3,502	1,416	1,280	626	433	276	341
Market Capitalization	1,193	1,524	2,340	4,346	3,653	1,534	1,380	638	441	285	349
Book Value per Share	$8.06	$7.91	$6.97	$5.43	$4.28	$3.58	$3.00	$1.04	$0.93	$0.97	$0.96
Tangible Book Value per Share	$8.03	$7.87	$6.93	$5.39	$4.23	$3.54	$2.95	$0.99	$0.88	$0.91	$0.89
Total Capital	397	386	336	259	199	162	137	49	45	44	42
Total Debt	0.00	0.04	0.21	0.38	1.42	2.19	4.24	6.25	6.82	4.73	5.02
Total Long-Term Debt	0.00	0.04	0.21	0.38	0.04	0.37	0.46	0.53	1.34	0.20	0.47
Net Debt	-230	-232	-225	-199	-151	-118	-100	-12	-7.18	-8.68	-8.00
Capital Expenditures (CapEx)	23	18	18	14	8.40	10	2.25	1.05	3.21	2.04	4.05
Debt-free, Cash-free Net Working Capital (DFCFNWC)	67	80	48	23	24	22	24	22	20	22	20
Debt-free Net Working Capital (DFNWC)	298	300	260	223	177	142	128	41	34	36	33
Net Working Capital (NWC)	298	300	260	223	175	140	124	35	28	31	29
Net Nonoperating Expense (NNE)	11	-3.55	-1.52	1.79	-1.07	-1.27	-0.03	-0.40	3.27	2.80	2.77
Net Nonoperating Obligations (NNO)	-230	-232	-225	-199	-151	-118	-100	-12	-7.18	-8.68	-8.00
Total Depreciation and Amortization (D&A)	6.89	5.12	4.51	3.64	3.10	3.70	2.46	3.35	2.89	2.40	2.46
Debt-free, Cash-free Net Working Capital to Revenue	21.39%	24.66%	17.01%	9.94%	14.75%	14.68%	19.16%	24.28%	24.18%	28.92%	26.75%
Debt-free Net Working Capital to Revenue	94.82%	93.12%	91.43%	96.59%	108.01%	94.56%	102.96%	44.72%	41.16%	46.30%	44.11%
Net Working Capital to Revenue	94.82%	93.12%	91.43%	96.59%	107.17%	93.34%	99.91%	38.41%	34.51%	40.44%	38.04%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	($0.41)	$0.44	$0.81	$0.52	$0.13	$0.32	$0.12	($0.05)	($0.30)	($0.17)	($0.22)
Adjusted Weighted Average Basic Shares Outstanding	49.13M	48.52M	47.99M	47.21M	45.61M	44.49M	42.59M	41.42M	40.75M	39.26M	38.09M
Adjusted Diluted Earnings per Share	($0.41)	$0.43	$0.78	$0.50	$0.12	$0.30	$0.11	($0.05)	($0.30)	($0.17)	($0.22)
Adjusted Weighted Average Diluted Shares Outstanding	49.13M	49.43M	49.38M	49.46M	47.95M	46.90M	45.26M	41.42M	40.75M	39.26M	38.09M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	($0.05)	($0.30)	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	49.33M	48.87M	48.24M	47.75M	46.56M	44.96M	44.21M	41.00M	40.33M	40.16M	38.80M
Normalized Net Operating Profit after Tax (NOPAT)	-8.83	18	38	29	4.84	8.30	4.94	-2.54	-8.86	-3.74	-5.62
Normalized NOPAT Margin	-2.81%	5.52%	13.41%	12.71%	2.96%	5.52%	3.98%	-2.81%	-10.75%	-4.84%	-7.49%
Pre Tax Income Margin	-2.88%	10.45%	16.02%	13.58%	5.06%	8.67%	5.36%	-2.53%	-15.10%	-7.27%	-11.53%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	-80.35	-57.77
NOPAT to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	-47.90	-36.49
EBIT Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	-106.54	-84.10
NOPAT Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	-74.09	-62.81
Payout Ratios	-	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Augmented Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%

This table displays calculated financial ratios and metrics derived from STAAR Surgical's official financial filings.

Metric	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022
Period end date	3/28/2025	12/27/2024	9/27/2024	6/28/2024	3/29/2024	12/29/2023	9/29/2023	6/30/2023	3/31/2023	12/30/2022	9/30/2022
Growth Metrics	-	-	-	-	-	-	-	-	-	-	-
Revenue Growth	-44.94%	-35.82%	10.31%	7.26%	5.21%	19.09%	5.60%	13.82%	16.34%	8.55%	30.32%
EBITDA Growth	-1,677.32%	-322.70%	113.58%	27.77%	-174.96%	137.75%	-50.15%	-49.86%	-67.24%	-24.71%	55.86%
EBIT Growth	-1,214.78%	-364.84%	135.89%	32.68%	-246.63%	187.49%	-57.06%	-55.95%	-74.27%	-35.15%	60.84%
NOPAT Growth	-2,416.48%	-432.61%	-4.13%	38.39%	-199.30%	438.69%	-59.80%	-57.21%	-84.06%	-87.01%	74.83%
Net Income Growth	-1,523.57%	-541.31%	107.18%	21.69%	-223.21%	14.68%	-53.06%	-53.49%	-71.78%	-14.74%	70.47%
EPS Growth	-1,471.43%	-531.25%	100.00%	25.00%	-240.00%	14.29%	-52.38%	-53.85%	-73.68%	-17.65%	75.00%
Operating Cash Flow Growth	-126.45%	-97.99%	163.87%	-65.13%	525.60%	976.40%	-124.78%	-147.61%	-10.50%	-65.05%	8.03%
Free Cash Flow Firm Growth	-1,424.33%	11.11%	85.78%	-259.94%	103.41%	26.84%	-152.95%	618.26%	-190.39%	-984.90%	-359.10%
Invested Capital Growth	-9.57%	8.64%	8.60%	0.00%	-2.50%	38.62%	84.91%	0.00%	72.62%	87.02%	76.67%
Revenue Q/Q Growth	-12.99%	-44.75%	-10.52%	27.99%	1.42%	-5.02%	-13.00%	25.54%	14.81%	-15.78%	-6.23%
EBITDA Q/Q Growth	-81.33%	-318.46%	29.47%	446.53%	-122.72%	109.52%	-22.54%	103.29%	-27.93%	-56.07%	-22.10%
EBIT Q/Q Growth	-75.16%	-371.33%	31.87%	309.79%	-135.28%	141.67%	-25.83%	131.86%	-30.83%	-63.91%	-23.91%
NOPAT Q/Q Growth	-105.66%	-553.37%	-49.28%	632.08%	-127.18%	30.68%	-26.78%	281.78%	47.47%	-90.25%	-22.05%
Net Income Q/Q Growth	-58.38%	-442.97%	35.25%	320.99%	-143.05%	61.01%	-20.56%	123.76%	-59.93%	-34.10%	-21.29%
EPS Q/Q Growth	-59.42%	-445.00%	33.33%	314.29%	-143.75%	60.00%	-16.67%	140.00%	-64.29%	-33.33%	-19.23%
Operating Cash Flow Q/Q Growth	-993.15%	-83.18%	136.65%	-148.03%	-32.18%	635.05%	5.25%	-23.79%	-271.52%	-87.68%	82.01%
Free Cash Flow Firm Q/Q Growth	18.58%	-200.59%	93.39%	-8,286.30%	105.47%	51.91%	-174.34%	274.72%	-17.12%	-66.28%	-52.31%
Invested Capital Q/Q Growth	-23.75%	-13.18%	10.67%	23.43%	-8.39%	-13.21%	0.00%	-100.00%	30.25%	15.77%	-1.46%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-	-
Gross Margin	65.76%	64.65%	77.31%	79.20%	78.90%	79.62%	79.24%	76.62%	78.29%	77.74%	79.51%
EBITDA Margin	-125.65%	-60.29%	15.25%	10.54%	-3.89%	17.37%	7.88%	8.85%	5.46%	8.70%	16.68%
Operating Margin	-134.78%	-57.02%	6.41%	12.02%	-2.95%	13.64%	7.84%	9.31%	3.81%	1.51%	18.02%
EBIT Margin	-131.14%	-65.14%	13.27%	9.00%	-5.49%	15.79%	6.20%	7.28%	3.94%	6.54%	15.26%
Profit (Net Income) Margin	-127.29%	-69.92%	11.27%	7.45%	-4.32%	10.17%	6.00%	6.57%	3.69%	10.56%	13.49%
Tax Burden Percent	99.50%	112.84%	75.84%	71.41%	151.02%	56.45%	71.41%	71.41%	57.43%	113.11%	81.59%
Interest Burden Percent	97.55%	95.13%	111.97%	115.96%	52.05%	114.11%	135.41%	126.43%	162.89%	142.77%	108.39%
Effective Tax Rate	0.00%	0.00%	24.16%	28.59%	0.00%	43.55%	28.59%	28.59%	42.57%	-13.11%	18.41%
Return on Invested Capital (ROIC)	-196.61%	-78.20%	8.99%	32.91%	-4.73%	18.79%	12.74%	0.00%	5.66%	5.70%	54.82%
ROIC Less NNEP Spread (ROIC-NNEP)	-190.70%	-71.86%	6.40%	33.86%	-3.97%	17.96%	12.59%	0.00%	5.11%	3.02%	55.26%
Return on Net Nonoperating Assets (RNNOA)	121.92%	42.46%	-3.47%	-19.49%	2.46%	-11.39%	-7.67%	0.00%	-3.26%	-2.16%	-40.71%
Return on Equity (ROE)	-74.69%	-35.74%	5.52%	13.42%	-2.27%	7.40%	5.06%	0.00%	2.40%	3.54%	14.11%
Cash Return on Invested Capital (CROIC)	-25.34%	-13.80%	0.41%	-182.40%	11.77%	-18.90%	-48.86%	0.00%	-27.67%	-15.77%	3.38%
Operating Return on Assets (OROA)	-77.07%	-40.97%	8.97%	5.85%	-3.84%	11.22%	4.44%	0.00%	2.93%	4.86%	11.85%
Return on Assets (ROA)	-74.81%	-43.98%	7.62%	4.84%	-3.02%	7.23%	4.30%	0.00%	2.74%	7.86%	10.48%
Return on Common Equity (ROCE)	-74.69%	-35.74%	5.52%	13.42%	-2.27%	7.40%	5.06%	0.00%	2.40%	3.54%	14.11%
Return on Equity Simple (ROE_SIMPLE)	-20.31%	0.00%	5.09%	4.06%	3.89%	0.00%	5.38%	0.00%	9.27%	0.00%	12.76%
Net Operating Profit after Tax (NOPAT)	-40	-20	4.31	8.50	-1.60	5.87	4.49	6.14	1.61	1.09	11
NOPAT Margin	-94.35%	-39.91%	4.86%	8.58%	-2.06%	7.70%	5.60%	6.65%	2.19%	1.70%	14.70%
Net Nonoperating Expense Percent (NNEP)	-5.91%	-6.35%	2.59%	-0.95%	-0.76%	0.82%	0.15%	0.00%	0.55%	2.67%	-0.44%
Return On Investment Capital (ROIC_SIMPLE)	-11.48%	-4.92%	-	-	-	1.52%	-	-	-	0.32%	-
Cost of Revenue to Revenue	34.24%	35.35%	22.69%	20.80%	21.10%	20.38%	20.76%	23.38%	21.71%	22.26%	20.49%
SG&A Expenses to Revenue	57.43%	43.60%	24.48%	23.88%	30.03%	22.10%	23.99%	19.61%	24.61%	23.12%	18.42%
R&D to Revenue	32.08%	24.60%	16.36%	14.20%	17.30%	14.25%	14.28%	12.73%	14.02%	15.29%	12.65%
Operating Expenses to Revenue	200.54%	121.67%	70.89%	67.18%	81.85%	65.97%	71.40%	67.31%	74.48%	76.23%	61.49%
Earnings before Interest and Taxes (EBIT)	-56	-32	12	8.91	-4.25	12	4.98	6.72	2.90	4.19	12
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	-54	-30	14	10	-3.01	13	6.33	8.17	4.02	5.57	13
Valuation Ratios	-	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	2.51	3.00	4.28	5.72	4.76	3.95	5.15	0.00	8.72	6.96	10.59
Price to Tangible Book Value (P/TBV)	2.52	3.02	4.30	5.74	4.78	3.97	5.17	0.00	8.77	7.00	10.65
Price to Revenue (P/Rev)	3.14	3.80	5.37	7.03	5.73	4.73	6.28	8.31	10.47	8.23	12.13
Price to Earnings (P/E)	0.00	0.00	84.10	140.80	122.16	71.37	95.74	98.49	94.12	58.99	83.00
Dividend Yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Earnings Yield	0.00%	0.00%	1.19%	0.71%	0.82%	1.40%	1.04%	1.02%	1.06%	1.70%	1.20%
Enterprise Value to Invested Capital (EV/IC)	5.15	5.77	8.30	12.12	11.49	8.41	9.87	0.00	19.93	19.09	33.07
Enterprise Value to Revenue (EV/Rev)	2.35	3.07	4.68	6.32	4.96	4.00	5.63	0.00	9.76	7.44	11.33
Enterprise Value to EBITDA (EV/EBITDA)	0.00	0.00	46.67	77.91	65.37	40.66	72.55	0.00	74.56	45.18	65.07
Enterprise Value to EBIT (EV/EBIT)	0.00	0.00	56.06	97.01	82.94	48.48	93.01	0.00	84.72	49.99	71.00
Enterprise Value to NOPAT (EV/NOPAT)	0.00	0.00	99.82	137.65	122.89	72.54	119.33	0.00	98.56	55.44	71.83
Enterprise Value to Operating Cash Flow (EV/OCF)	0.00	61.21	33.91	56.46	39.08	88.48	0.00	0.00	81.61	59.21	76.73
Enterprise Value to Free Cash Flow (EV/FCFF)	0.00	0.00	2,105.46	0.00	96.41	0.00	0.00	0.00	0.00	0.00	1,250.33
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Long-Term Debt to Equity	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Financial Leverage	-0.64	-0.59	-0.54	-0.58	-0.62	-0.63	-0.61	0.00	-0.64	-0.71	-0.74
Leverage Ratio	1.28	1.27	1.25	1.25	1.25	1.26	1.24	0.00	1.26	1.29	1.26
Compound Leverage Factor	1.25	1.21	1.40	1.45	0.65	1.43	1.68	0.00	2.05	1.84	1.37
Debt to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.01%	0.02%	0.00%	0.04%	0.06%	0.08%
Short-Term Debt to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Long-Term Debt to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.01%	0.02%	0.00%	0.04%	0.06%	0.08%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	100.00%	100.00%	100.00%	100.00%	100.00%	99.99%	99.98%	0.00%	99.96%	99.94%	99.92%
Debt to EBITDA	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.01
Net Debt to EBITDA	0.00	0.00	0.00	0.00	0.00	-7.32	-8.37	0.00	-5.43	-4.81	-4.61
Long-Term Debt to EBITDA	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.01
Debt to NOPAT	0.00	0.00	0.00	0.00	0.00	0.00	0.01	0.00	0.00	0.01	0.01
Net Debt to NOPAT	0.00	0.00	0.00	0.00	0.00	-13.06	-13.77	0.00	-7.18	-5.91	-5.09
Long-Term Debt to NOPAT	0.00	0.00	0.00	0.00	0.00	0.00	0.01	0.00	0.00	0.01	0.01
Altman Z-Score	5.41	7.31	11.40	14.87	12.47	10.24	13.85	0.00	22.52	18.20	28.57
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-	-
Current Ratio	4.78	5.23	5.99	5.80	5.84	5.62	6.11	0.00	6.05	6.03	6.55
Quick Ratio	3.84	4.39	5.13	4.97	4.94	4.85	5.29	0.00	5.29	5.30	5.89
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	-27	-33	-11	-165	2.02	-37	-77	103	-59	-50	-30
Operating Cash Flow to CapEx	-390.60%	11.21%	61.24%	-166.98%	416.76%	1,035.27%	-65.05%	-209.22%	-175.59%	73.79%	384.33%
Free Cash Flow to Firm to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Operating Cash Flow to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Operating Cash Flow Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-	-
Asset Turnover	0.59	0.63	0.68	0.65	0.70	0.71	0.72	0.00	0.74	0.74	0.78
Accounts Receivable Turnover	5.34	3.64	3.15	3.55	4.10	4.10	3.70	0.00	4.17	5.37	5.74
Inventory Turnover	1.67	1.90	2.03	1.76	2.19	2.35	2.69	0.00	2.87	2.94	3.33
Fixed Asset Turnover	3.79	4.14	4.72	4.30	5.09	5.48	5.59	0.00	6.17	6.55	6.96
Accounts Payable Turnover	5.18	4.91	6.18	3.63	5.01	5.55	8.37	0.00	5.07	6.02	7.29
Days Sales Outstanding (DSO)	68.36	100.35	115.99	102.83	88.97	88.95	98.72	0.00	87.63	68.01	63.60
Days Inventory Outstanding (DIO)	218.06	192.61	179.63	207.40	166.74	155.10	135.90	0.00	127.19	123.95	109.48
Days Payable Outstanding (DPO)	70.47	74.31	59.05	100.63	72.88	65.75	43.58	0.00	71.98	60.65	50.04
Cash Conversion Cycle (CCC)	215.95	218.65	236.57	209.60	182.83	178.31	191.04	0.00	142.84	131.31	123.04
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-	-
Invested Capital	127	167	192	174	141	154	177	0.00	144	111	96
Invested Capital Turnover	2.08	1.96	1.85	3.83	2.29	2.44	2.28	0.00	2.59	3.35	3.73
Increase / (Decrease) in Invested Capital	-13	13	15	174	-3.61	43	81	-97	61	52	42
Enterprise Value (EV)	655	962	1,595	2,104	1,617	1,291	1,747	0.00	2,875	2,115	3,165
Market Capitalization	877	1,193	1,831	2,339	1,869	1,524	1,949	2,541	3,085	2,340	3,389
Book Value per Share	$7.10	$8.06	$8.70	$8.33	$8.03	$7.91	$7.81	$0.00	$7.33	$6.97	$6.66
Tangible Book Value per Share	$7.06	$8.03	$8.67	$8.29	$7.99	$7.87	$7.77	$0.00	$7.30	$6.93	$6.62
Total Capital	350	397	428	409	393	386	379	0.00	354	336	320
Total Debt	0.00	0.00	0.00	0.00	0.00	0.04	0.08	0.00	0.13	0.21	0.25
Total Long-Term Debt	0.00	0.00	0.00	0.00	0.00	0.04	0.08	0.00	0.13	0.21	0.25
Net Debt	-223	-230	-236	-235	-252	-232	-202	0.00	-209	-225	-224
Capital Expenditures (CapEx)	1.47	5.73	6.23	6.24	5.20	3.09	9.19	3.01	2.90	4.03	6.27
Debt-free, Cash-free Net Working Capital (DFCFNWC)	35	67	95	82	58	80	102	0.00	82	48	40
Debt-free Net Working Capital (DFNWC)	258	298	331	318	303	300	290	0.00	274	260	252
Net Working Capital (NWC)	258	298	331	318	303	300	290	0.00	274	260	252
Net Nonoperating Expense (NNE)	14	15	-5.67	1.12	1.74	-1.88	-0.32	0.07	-1.10	-5.67	0.92
Net Nonoperating Obligations (NNO)	-223	-230	-236	-235	-252	-232	-202	0.00	-209	-225	-224
Total Depreciation and Amortization (D&A)	2.34	2.38	1.76	1.52	1.24	1.21	1.34	1.45	1.12	1.39	1.08
Debt-free, Cash-free Net Working Capital to Revenue	12.68%	21.39%	27.78%	24.76%	17.75%	24.66%	32.94%	0.00%	27.76%	17.01%	14.41%
Debt-free Net Working Capital to Revenue	92.48%	94.82%	96.93%	95.41%	92.89%	93.12%	93.59%	0.00%	92.91%	91.43%	90.06%
Net Working Capital to Revenue	92.48%	94.82%	96.93%	95.41%	92.89%	93.12%	93.59%	0.00%	92.91%	91.43%	90.06%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	($1.10)	($0.69)	$0.20	$0.15	($0.07)	$0.15	$0.10	$0.00	$0.00	$0.15	$0.21
Adjusted Weighted Average Basic Shares Outstanding	49.34M	49.13M	49.20M	49.13M	48.91M	48.52M	48.61M	0.00	0.00	47.99M	48.10M
Adjusted Diluted Earnings per Share	($1.10)	($0.69)	$0.20	$0.15	($0.07)	$0.16	$0.10	$0.00	$0.00	$0.14	$0.21
Adjusted Weighted Average Diluted Shares Outstanding	49.34M	49.13M	49.73M	49.81M	48.91M	49.43M	49.37M	0.00	0.00	49.38M	49.55M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	49.53M	49.33M	49.28M	49.19M	49.13M	48.87M	48.82M	0.00	0.00	48.24M	48.21M
Normalized Net Operating Profit after Tax (NOPAT)	-24	-20	4.31	8.50	-1.60	5.87	4.49	6.14	1.61	0.67	11
Normalized NOPAT Margin	-57.09%	-39.91%	4.86%	8.58%	-2.06%	7.70%	5.60%	6.65%	2.19%	1.05%	14.70%
Pre Tax Income Margin	-127.93%	-61.97%	14.85%	10.44%	-2.86%	18.01%	8.40%	9.20%	6.42%	9.34%	16.54%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
NOPAT to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
EBIT Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
NOPAT Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Payout Ratios	-	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Augmented Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%

Frequently Asked Questions About STAAR Surgical's Financials

When does STAAR Surgical's fiscal year end?

According to the most recent income statement we have on file, STAAR Surgical's financial year ends in December. Their financial year 2024 ended on December 27, 2024.

How has STAAR Surgical's net income changed over the last 10 years?

STAAR Surgical's net income appears to be on an upward trend, with a most recent value of -$20.21 million in 2024, rising from -$8.39 million in 2014. The previous period was $21.35 million in 2023. View STAAR Surgical's forecast to see where analysts expect STAAR Surgical to go next.

What is STAAR Surgical's operating income?

STAAR Surgical's total operating income in 2024 was -$12.61 million, based on the following breakdown:

Total Gross Profit: $239.58 million
Total Operating Expenses: $252.19 million

How has STAAR Surgical revenue changed over the last 10 years?

Over the last 10 years, STAAR Surgical's total revenue changed from $74.99 million in 2014 to $313.90 million in 2024, a change of 318.6%.

How much debt does STAAR Surgical have?

STAAR Surgical's total liabilities were at $112.19 million at the end of 2024, a 9.2% increase from 2023, and a 414.3% increase since 2014.

How much cash does STAAR Surgical have?

In the past 10 years, STAAR Surgical's cash and equivalents has ranged from $13.01 million in 2014 to $199.71 million in 2021, and is currently $144.16 million as of their latest financial filing in 2024.

How has STAAR Surgical's book value per share changed over the last 10 years?

Over the last 10 years, STAAR Surgical's book value per share changed from 0.96 in 2014 to 8.06 in 2024, a change of 740.1%.

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This page (NASDAQ:STAA) was last updated on 5/22/2025 by MarketBeat.com Staff

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STAAR Surgical (STAA) Financials

Frequently Asked Questions About STAAR Surgical's Financials

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STAAR Surgical (STAA) Financials

Annual Income Statements for STAAR Surgical

Quarterly Income Statements for STAAR Surgical

Annual Cash Flow Statements for STAAR Surgical

Quarterly Cash Flow Statements for STAAR Surgical

Annual Balance Sheets for STAAR Surgical

Quarterly Balance Sheets for STAAR Surgical

Annual Metrics And Ratios for STAAR Surgical

Quarterly Metrics And Ratios for STAAR Surgical

Frequently Asked Questions About STAAR Surgical's Financials

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