STAAR Surgical Company Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 26, 2025	Dec '24 Dec 27, 2024	Dec '23 Dec 29, 2023	Dec '22 Dec 30, 2022	Dec '21 Dec 31, 2021	Jan '21 Jan 1, 2021
Cash & Equivalents	176.16	144.16	183.04	86.48	199.71	152.45
Short-Term Investments	16.51	86.34	37.69	125.16	-	-
Cash & Short-Term Investments	192.66	230.49	220.73	211.64	199.71	152.45
Cash Growth	-18.35%	4.42%	4.29%	5.97%	31.00%	27.08%
Accounts Receivable	60.11	77.9	94.7	62.45	43.53	35.23
Other Receivables	3.46	1.37	3.28	3.53	3.03	3.47
Receivables	63.57	79.26	97.98	65.97	46.56	38.69
Inventory	53.3	43.31	35.13	24.16	17.27	18.11
Prepaid Expenses	9.57	13.9	10.67	9.14	7.24	6.1
Other Current Assets	2.11	0.98	0.76	0.81	0.64	1.06
Total Current Assets	321.21	367.94	365.27	311.72	271.41	216.42
Property, Plant & Equipment	103.94	121.78	101.41	81.53	67.73	33.39
Long-Term Investments	-	-	11.7	13.9	-	-
Goodwill	1.79	1.79	1.79	1.79	1.79	1.79
Other Intangible Assets	26.11	-	-	0.17	0.22	0.27
Long-Term Deferred Tax Assets	1.98	0.79	5.19	8.74	3.81	4.94
Long-Term Deferred Charges	-	15.76	2.41	-	-	-
Other Long-Term Assets	1.34	1.47	0.93	0.96	0.82	0.61
Total Assets	456.36	509.52	488.69	418.82	345.78	257.42
Accounts Payable	9.18	16.7	13.56	11.58	8.7	7.47
Accrued Expenses	27.36	22.84	20.16	19.16	22.36	15.93
Short-Term Debt	-	-	-	-	-	1.38
Current Portion of Leases	5.31	3.94	4.37	3.69	3.41	2.85
Current Income Taxes Payable	1.08	6.55	10.85	3.85	2.25	4.66
Other Current Liabilities	18.7	20.28	16.1	13.44	12.08	8.95
Total Current Liabilities	61.64	70.31	65.04	51.72	48.8	41.24
Long-Term Leases	33.8	34.81	31.47	27.35	28.65	6.58
Pension & Post-Retirement Benefits	7.01	6.74	5.06	1.94	8.76	11.94
Long-Term Deferred Tax Liabilities	-	0.3	1.08	1.49	0.81	0.22
Other Long-Term Liabilities	0.13	0.04	0.1	0.22	0.2	0.22
Total Liabilities	102.58	112.19	102.74	82.71	87.22	60.19
Common Stock	0.5	0.49	0.49	0.48	0.48	0.46
Additional Paid-In Capital	495.99	471.45	436.95	404.19	373.52	338.19
Retained Earnings	-129.72	-67.58	-47.37	-68.72	-111.39	-135.89
Comprehensive Income & Other	-6.53	-7.03	-4.11	0.16	-4.05	-5.55
Shareholders' Equity	353.78	397.34	385.95	336.11	258.56	197.22
Total Liabilities & Equity	456.36	509.52	488.69	418.82	345.78	257.42
Total Debt	39.12	38.74	35.83	31.04	32.06	10.8
Net Cash (Debt)	153.54	191.75	184.89	180.6	167.65	141.65
Net Cash Growth	-21.64%	3.71%	2.38%	7.73%	18.35%	28.28%
Net Cash Per Share	3.11	3.90	3.74	3.66	3.39	2.95
Filing Date Shares Outstanding	49.74	49.31	48.85	48.23	47.75	46.55
Total Common Shares Outstanding	49.35	49.28	48.83	48.21	47.71	46.44
Working Capital	259.57	297.63	300.23	260.01	222.61	175.18
Book Value Per Share	7.17	8.06	7.90	6.97	5.42	4.25
Tangible Book Value	325.89	395.55	384.17	334.15	256.55	195.17
Tangible Book Value Per Share	6.60	8.03	7.87	6.93	5.38	4.20
Machinery	63.62	66.72	43.49	41.57	36.59	33.31
Construction In Progress	28.96	32.01	40.36	32.27	21.83	11.12
Leasehold Improvements	19.34	19.77	10.78	14.97	11.82	11.39

Source: S&P Global Market Intelligence. Standard template. Financial Sources.