STAAR Surgical Company (STAA)

STAAR Surgical Company Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 27, 2024	Dec 29, 2023	Dec 30, 2022	Dec 31, 2021	Jan 1, 2021
Cash & Equivalents	144.16	183.04	86.48	199.71	152.45
Short-Term Investments	86.34	37.69	125.16	-	-
Cash & Short-Term Investments	230.49	220.73	211.64	199.71	152.45
Cash Growth	4.43%	4.29%	5.98%	31.00%	27.08%
Accounts Receivable	77.9	94.7	62.45	43.53	35.23
Other Receivables	-	3.28	3.53	3.03	3.47
Receivables	77.9	97.98	65.97	46.56	38.69
Inventory	43.31	35.13	24.16	17.27	18.11
Prepaid Expenses	16.24	10.67	9.14	7.24	6.1
Other Current Assets	-	0.76	0.81	0.64	1.06
Total Current Assets	367.94	365.27	311.72	271.41	216.42
Property, Plant & Equipment	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
Other Intangible Assets	-	-	0.17	0.22	0.27
Long-Term Deferred Tax Assets	0.79	5.19	8.74	3.81	4.94
Long-Term Deferred Charges	-	2.41	-	-	-
Other Long-Term Assets	17.23	0.93	0.96	0.82	0.61
Total Assets	509.52	488.69	418.82	345.78	257.42
Accounts Payable	16.7	13.56	11.58	8.7	7.47
Accrued Expenses	-	20.16	19.16	22.36	15.93
Short-Term Debt	-	-	-	-	1.38
Current Portion of Leases	3.94	4.37	3.69	3.41	2.85
Current Income Taxes Payable	-	10.85	3.85	2.25	4.66
Other Current Liabilities	49.67	16.1	13.44	12.08	8.95
Total Current Liabilities	70.31	65.04	51.72	48.8	41.24
Long-Term Leases	34.81	31.47	27.35	28.65	6.58
Long-Term Deferred Tax Liabilities	0.3	1.08	1.49	0.81	0.22
Other Long-Term Liabilities	0.04	0.1	0.22	0.2	0.22
Total Liabilities	112.19	102.74	82.71	87.22	60.19
Common Stock	0.49	0.49	0.48	0.48	0.46
Additional Paid-In Capital	471.45	436.95	404.19	373.52	338.19
Retained Earnings	-67.58	-47.37	-68.72	-111.39	-135.89
Comprehensive Income & Other	-7.03	-4.11	0.16	-4.05	-5.55
Shareholders' Equity	397.34	385.95	336.11	258.56	197.22
Total Liabilities & Equity	509.52	488.69	418.82	345.78	257.42
Total Debt	38.74	35.83	31.04	32.06	10.8
Net Cash (Debt)	191.75	184.89	180.6	167.65	141.65
Net Cash Growth	3.71%	2.38%	7.73%	18.35%	28.28%
Net Cash Per Share	3.90	3.74	3.66	3.39	2.95
Filing Date Shares Outstanding	49.27	48.85	48.23	47.75	46.55
Total Common Shares Outstanding	49.27	48.83	48.21	47.71	46.44
Working Capital	297.63	300.23	260.01	222.61	175.18
Book Value Per Share	8.07	7.90	6.97	5.42	4.25
Tangible Book Value	395.55	384.17	334.15	256.55	195.17
Tangible Book Value Per Share	8.03	7.87	6.93	5.38	4.20
Machinery	-	43.49	41.57	36.59	33.31
Construction In Progress	-	40.36	32.27	21.83	11.12
Leasehold Improvements	-	10.78	14.97	11.82	11.39

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