STAAR Surgical Company (STAA)

STAAR Surgical Company Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 27, 2024	Dec 29, 2023	Dec 30, 2022	Dec 31, 2021	Jan 1, 2021	Jan 3, 2020
Cash & Equivalents	164	183.04	86.48	199.71	152.45	119.97
Short-Term Investments	71.96	37.69	125.16	-	-	-
Cash & Short-Term Investments	235.96	220.73	211.64	199.71	152.45	119.97
Cash Growth	25.43%	4.29%	5.98%	31.00%	27.08%	15.49%
Accounts Receivable	104.51	94.7	62.45	43.53	35.23	31
Other Receivables	3.48	3.28	3.53	3.03	3.47	1.59
Receivables	107.99	97.98	65.97	46.56	38.69	32.58
Inventory	40.36	35.13	24.16	17.27	18.11	17.14
Prepaid Expenses	11.62	10.67	9.14	7.24	6.1	4.52
Other Current Assets	1.18	0.76	0.81	0.64	1.06	0.45
Total Current Assets	397.11	365.27	311.72	271.41	216.42	174.67
Property, Plant & Equipment	119.55	101.41	81.53	67.73	33.39	25.62
Long-Term Investments	-	11.7	13.9	-	-	-
Goodwill	1.79	1.79	1.79	1.79	1.79	1.79
Other Intangible Assets	-	-	0.17	0.22	0.27	0.3
Long-Term Deferred Tax Assets	5.32	5.19	8.74	3.81	4.94	4.41
Long-Term Deferred Charges	12.18	2.41	-	-	-	-
Other Long-Term Assets	1.65	0.93	0.96	0.82	0.61	0.75
Total Assets	537.59	488.69	418.82	345.78	257.42	207.52
Accounts Payable	14.69	13.56	11.58	8.7	7.47	8.05
Accrued Expenses	21.16	20.16	19.16	22.36	15.93	11.73
Short-Term Debt	-	-	-	-	1.38	1.83
Current Portion of Leases	4.62	4.37	3.69	3.41	2.85	3.26
Current Income Taxes Payable	7.35	10.85	3.85	2.25	4.66	2.71
Other Current Liabilities	18.52	16.1	13.44	12.08	8.95	6.9
Total Current Liabilities	66.34	65.04	51.72	48.8	41.24	34.48
Long-Term Leases	35.39	31.47	27.35	28.65	6.58	4.45
Long-Term Deferred Tax Liabilities	1.06	1.08	1.49	0.81	0.22	0.66
Other Long-Term Liabilities	0.13	0.1	0.22	0.2	0.22	0.21
Total Liabilities	109.47	102.74	82.71	87.22	60.19	47.64
Common Stock	0.49	0.49	0.48	0.48	0.46	0.45
Additional Paid-In Capital	466.58	436.95	404.19	373.52	338.19	304.29
Retained Earnings	-33.35	-47.37	-68.72	-111.39	-135.89	-141.8
Comprehensive Income & Other	-5.6	-4.11	0.16	-4.05	-5.55	-3.05
Shareholders' Equity	428.12	385.95	336.11	258.56	197.22	159.88
Total Liabilities & Equity	537.59	488.69	418.82	345.78	257.42	207.52
Total Debt	40	35.83	31.04	32.06	10.8	9.54
Net Cash (Debt)	195.96	184.89	180.6	167.65	141.65	110.43
Net Cash Growth	28.73%	2.38%	7.73%	18.35%	28.28%	12.07%
Net Cash Per Share	3.96	3.74	3.66	3.39	2.95	2.35
Filing Date Shares Outstanding	49.26	48.85	48.23	47.75	46.55	44.95
Total Common Shares Outstanding	49.26	48.83	48.21	47.71	46.44	44.81
Working Capital	330.77	300.23	260.01	222.61	175.18	140.19
Book Value Per Share	8.69	7.90	6.97	5.42	4.25	3.57
Tangible Book Value	426.34	384.17	334.15	256.55	195.17	157.8
Tangible Book Value Per Share	8.66	7.87	6.93	5.38	4.20	3.52
Machinery	59.57	43.49	41.57	36.59	33.31	27.59
Construction In Progress	37.84	40.36	32.27	21.83	11.12	8.48
Leasehold Improvements	16.22	10.78	14.97	11.82	11.39	10.15

Source: S&P Capital IQ. Standard template. Financial Sources.