STAAR Surgical Company Cash Flow Statement

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
Net Income	-96.37	-20.21	21.35	39.67	27.51	5.91
Depreciation & Amortization	8.69	6.89	5.12	4.51	3.64	3.1
Loss (Gain) From Sale of Assets	0.05	1.69	0.07	0.07	0	0.21
Asset Writedown & Restructuring Costs	14.59	-	0.15	-	-	-
Loss (Gain) From Sale of Investments	-0.74	-1.09	-2.5	-1.2	-	-
Stock-Based Compensation	26.64	27.21	23.52	20.37	14.61	12.15
Other Operating Activities	6.54	6.63	7.72	1.18	0.59	2.35
Change in Accounts Receivable	44.2	16.49	-32.76	-19.6	-8.87	-3.97
Change in Inventory	-16.49	-10	-14.36	-7.94	0.07	-1.39
Change in Accounts Payable	-5.81	0.08	-0.7	1.81	0.11	-1.2
Change in Other Net Operating Assets	-10.99	-11.97	6.98	-3.14	6.3	3.8
Operating Cash Flow	-29.67	15.73	14.59	35.72	43.96	20.95
Operating Cash Flow Growth	-	7.75%	-59.14%	-18.76%	109.83%	-18.78%
Capital Expenditures	-9.87	-23.39	-18.19	-18.11	-13.65	-8.4
Investment in Securities	56.13	-35.82	92.54	-138.27	-	-
Investing Cash Flow	46.26	-59.22	74.35	-156.38	-13.65	-8.4
Short-Term Debt Repaid	-	-	-	-	-1.3	-0.52
Long-Term Debt Repaid	-	-0.17	-0.16	-0.13	-0.35	-0.56
Total Debt Repaid	-0.08	-0.17	-0.16	-0.13	-1.65	-1.08
Net Debt Issued (Repaid)	-0.08	-0.17	-0.16	-0.13	-1.65	-1.08
Issuance of Common Stock	3.39	7.39	9.67	8.42	19.44	20.65
Repurchase of Common Stock	-7.93	-1.51	-2.1	-	-	-
Financing Cash Flow	-4.62	5.72	7.42	8.3	17.79	19.57
Foreign Exchange Rate Adjustments	0.18	-1.11	0.2	-0.86	-0.86	0.37
Net Cash Flow	12.15	-38.88	96.56	-113.23	47.25	32.49
Free Cash Flow	-39.54	-7.67	-3.59	17.61	30.32	12.55
Free Cash Flow Growth	-	-	-	-41.92%	141.63%	-20.08%
Free Cash Flow Margin	-17.15%	-2.44%	-1.11%	6.19%	13.15%	7.68%
Free Cash Flow Per Share	-0.80	-0.16	-0.07	0.36	0.61	0.26
Cash Interest Paid	0.09	0.09	0.08	0.05	0.08	0.06
Cash Income Tax Paid	10.98	10.98	2.84	6.63	7.47	1.34
Levered Free Cash Flow	13.48	15.79	-2.79	8.71	25.99	9.38
Unlevered Free Cash Flow	13.48	15.79	-2.79	8.71	26.01	9.38
Change in Working Capital	10.92	-5.4	-40.84	-28.88	-2.39	-2.76

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