STAAR Surgical (STAA) Financials

$16.52 -0.75 (-4.34%)

Closing price 04:00 PM Eastern

Extended Trading

$16.00 -0.52 (-3.15%)

As of 04:47 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	2014	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Net Income / (Loss) Attributable to Common Shareholders	-8.39	-6.53	-12	-2.14	4.97	14	5.91	28	40	21	-20
Consolidated Net Income / (Loss)	-8.39	-6.53	-12	-2.14	4.97	14	5.91	28	40	21	-20
Net Income / (Loss) Continuing Operations	-8.39	-6.53	-12	-2.14	4.97	14	5.91	28	40	21	-20
Total Pre-Tax Income	-8.65	-5.61	-12	-2.30	6.64	13	8.27	31	46	34	-9.05
Total Operating Income	-8.03	-5.34	-13	-3.63	6.60	12	6.77	33	44	28	-13
Total Gross Profit	49	53	58	64	92	112	118	179	223	253	240
Total Revenue	75	77	82	91	124	150	163	230	284	322	314
Operating Revenue	75	77	82	91	124	150	163	230	284	322	314
Total Cost of Revenue	26	24	24	26	32	38	45	52	61	70	74
Operating Cost of Revenue	26	24	24	26	32	38	45	52	61	70	74
Total Operating Expenses	57	58	71	68	85	100	112	145	180	225	252
Selling, General & Admin Expense	19	20	22	19	24	29	34	44	55	72	90
Marketing Expense	26	24	29	28	39	45	46	67	89	108	108
Research & Development Expense	12	15	21	20	22	25	32	34	36	44	54
Total Other Income / (Expense), net	-0.62	-0.27	0.21	1.34	0.04	1.17	1.50	-2.04	1.75	5.60	3.56
Interest & Investment Income	0.41	0.74	0.51	0.47	0.80	1.54	0.68	0.98	3.25	7.06	6.42
Other Income / (Expense), net	-0.87	-0.93	-0.30	0.87	-0.75	-0.37	0.82	-3.01	-1.50	-1.46	-2.86
Income Tax Expense	-0.25	0.93	-0.32	-0.16	1.67	-1.02	2.35	3.79	5.89	12	11
Basic Earnings per Share	($0.22)	($0.17)	($0.30)	($0.05)	$0.12	$0.32	$0.13	$0.58	$0.83	$0.44	($0.41)
Weighted Average Basic Shares Outstanding	38.09M	39.26M	40.33M	41.00M	42.59M	44.49M	45.61M	47.21M	47.99M	48.52M	49.13M
Diluted Earnings per Share	($0.22)	($0.17)	($0.30)	($0.05)	$0.11	$0.30	$0.12	$0.56	$0.80	$0.43	($0.41)
Weighted Average Diluted Shares Outstanding	38.09M	39.26M	40.33M	41.00M	45.26M	46.90M	47.95M	49.46M	49.38M	49.43M	49.13M
Weighted Average Basic & Diluted Shares Outstanding	38.09M	39.26M	40.33M	42.80M	41.40M	44.96M	46.56M	47.75M	48.24M	48.87M	49.33M

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

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

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

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

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

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

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

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

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

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

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 4/15/2025 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

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