STAA · Staar Surgical Co - Financials
Annual line items from SEC XBRL filings, sourced from EDGAR's Company Facts API with fallback to the quarterly Financial Statement Data Sets. See issuer overview for Form 4 activity and 10-K signals.
Income Statement
| Line item | Q1 '26 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 | Q3 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | $93.52M | $94.73M | $44.32M | $42.59M | - | $88.59M | $99.00M | $77.36M | - | $80.31M |
| Cost of Revenue | $24.66M | $16.86M | $11.52M | $14.58M | - | $20.10M | $20.59M | $16.32M | - | $16.67M |
| Gross Profit | $68.86M | $77.88M | $32.80M | $28.00M | - | $68.49M | $78.41M | $61.03M | - | $63.64M |
| R&D | $9.93M | $9.21M | $10.26M | $13.66M | - | $14.50M | $14.05M | $13.38M | - | $11.47M |
| SG&A | $60.88M | $59.38M | $62.76M | $85.41M | - | $62.80M | $66.51M | $63.32M | - | $57.34M |
| Total Operating Expenses | - | - | - | - | - | - | - | - | - | - |
| D&A | $2.11M | - | - | $2.34M | - | - | - | $1.24M | - | - |
| Operating Income | $7.98M | $18.49M | ($29.96M) | ($57.40M) | - | $5.68M | $11.90M | ($2.28M) | - | $6.29M |
| Interest Expense | - | - | - | - | - | - | - | - | - | - |
| Income Tax | $3.01M | $9.91M | ($9.10M) | ($275.0K) | - | $3.18M | $2.96M | $1.13M | - | $1.93M |
| Net Income | $5.21M | $8.88M | ($16.81M) | ($54.21M) | - | $9.98M | $7.38M | ($3.34M) | - | $4.82M |
| EPS - Basic | $0.10 | $0.18 | ($0.34) | ($1.10) | - | $0.20 | $0.15 | ($0.07) | - | $0.10 |
| EPS - Diluted | $0.10 | $0.18 | ($0.34) | ($1.10) | - | $0.20 | $0.15 | ($0.07) | - | $0.10 |
Balance Sheet
| Line item | Q1 '26 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 | Q3 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Cash & Equivalents | $131.86M | $176.16M | $167.13M | $173.11M | $144.16M | $164.00M | $192.78M | $224.02M | $183.04M | $127.43M |
| Accounts Receivable | $81.17M | $60.10M | $34.44M | $39.95M | $77.90M | $104.51M | $93.80M | $64.60M | $94.70M | $112.37M |
| Inventory | $52.66M | $55.09M | $55.16M | $50.50M | $44.58M | $41.69M | $41.78M | $41.33M | $38.64M | $34.99M |
| Accounts Payable | $8.70M | $9.18M | $12.35M | $11.46M | $16.70M | $14.69M | $19.06M | $16.56M | $13.56M | $8.79M |
| Current Assets | $312.40M | $321.21M | $292.79M | $326.50M | $367.94M | $397.11M | $383.82M | $365.71M | $365.27M | $347.07M |
| Total Assets | $451.12M | $456.36M | $437.78M | $457.36M | $509.52M | $537.59M | $512.75M | $492.54M | $488.69M | $471.52M |
| Current Liabilities | $60.99M | $61.64M | $59.23M | $68.36M | $70.31M | $66.34M | $66.17M | $62.67M | $65.04M | $56.77M |
| Long-term Debt | - | - | - | - | - | - | - | - | - | - |
| Total Liabilities | $98.75M | $102.58M | $101.21M | $107.39M | $112.19M | $109.47M | $103.64M | $99.75M | $102.74M | $92.93M |
| Stockholders' Equity | $352.37M | $353.78M | $336.57M | $349.97M | $397.33M | $428.12M | $409.10M | $392.79M | $385.95M | $378.60M |
| Retained Earnings | ($142.82M) | ($129.72M) | ($138.60M) | ($121.79M) | ($67.58M) | ($33.35M) | ($43.33M) | ($50.71M) | ($47.37M) | ($55.12M) |
Cash Flow
| Line item | Q1 '26 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 | Q3 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | ($21.70M) | - | - | ($5.73M) | - | - | - | $21.68M | - | - |
| Investing Cash Flow | $2.15M | - | - | $35.35M | - | - | - | $16.19M | - | - |
| Financing Cash Flow | ($1.69M) | - | - | ($948.0K) | - | - | - | $4.06M | - | - |
| CapEx | $443.0K | - | - | $1.47M | - | - | - | $5.20M | - | - |
| Free Cash Flow | ($22.14M) | - | - | ($7.20M) | - | - | - | $16.48M | - | - |
Ratios
| Metric | Q1 '26 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 | Q3 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profitability | ||||||||||
| Gross margin | 73.6% | 82.2% | 74.0% | 65.8% | - | 77.3% | 79.2% | 78.9% | - | 79.2% |
| Operating margin | 8.5% | 19.5% | -67.6% | -134.8% | - | 6.4% | 12.0% | -2.9% | - | 7.8% |
| EBITDA margin | 10.8% | - | - | -129.3% | - | - | - | -1.3% | - | - |
| Net margin | 5.6% | 9.4% | -37.9% | -127.3% | - | 11.3% | 7.5% | -4.3% | - | 6.0% |
| Free cash flow margin | -23.7% | - | - | -16.9% | - | - | - | 21.3% | - | - |
| FCF / Net income | -4.25 | - | - | 0.13 | - | - | - | -4.94 | - | - |
| R&D / Revenue | 10.6% | 9.7% | 23.2% | 32.1% | - | 16.4% | 14.2% | 17.3% | - | 14.3% |
| SG&A / Revenue | 65.1% | 62.7% | 141.6% | 200.5% | - | 70.9% | 67.2% | 81.9% | - | 71.4% |
| Effective tax rate | 36.7% | 52.7% | - | - | - | 24.2% | 28.6% | - | - | 28.6% |
| Return on assets | 1.2% | 1.9% | -3.8% | -11.9% | - | 1.9% | 1.4% | -0.7% | - | 1.0% |
| Return on equity | 1.5% | 2.5% | -5.0% | -15.5% | - | 2.3% | 1.8% | -0.9% | - | 1.3% |
| Return on invested capital | - | - | - | - | - | - | - | - | - | - |
| Liquidity | ||||||||||
| Current ratio | 5.12 | 5.21 | 4.94 | 4.78 | 5.23 | 5.99 | 5.80 | 5.84 | 5.62 | 6.11 |
| Quick ratio | 4.26 | 4.32 | 4.01 | 4.04 | 4.60 | 5.36 | 5.17 | 5.18 | 5.02 | 5.50 |
| Cash ratio | 2.16 | 2.86 | 2.82 | 2.53 | 2.05 | 2.47 | 2.91 | 3.57 | 2.81 | 2.24 |
| Leverage | ||||||||||
| Debt / Equity | - | - | - | - | - | - | - | - | - | - |
| Debt / Assets | - | - | - | - | - | - | - | - | - | - |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Interest coverage | - | - | - | - | - | - | - | - | - | - |
| Equity multiplier | 1.28 | 1.29 | 1.30 | 1.31 | 1.28 | 1.26 | 1.25 | 1.25 | 1.27 | 1.25 |
| Liabilities / Assets | 0.22 | 0.22 | 0.23 | 0.23 | 0.22 | 0.20 | 0.20 | 0.20 | 0.21 | 0.20 |
| Efficiency | ||||||||||
| Asset turnover | 0.21 | 0.21 | 0.10 | 0.09 | - | 0.16 | 0.19 | 0.16 | - | 0.17 |
| Inventory turnover | 0.47 | 0.31 | 0.21 | 0.29 | - | 0.48 | 0.49 | 0.39 | - | 0.48 |
| Days sales outstanding | 317d | 232d | 284d | 342d | - | 431d | 346d | 305d | - | 511d |
| Days inventory outstanding | 779d | 1193d | 1748d | 1264d | - | 757d | 741d | 924d | - | 766d |
| Days payable outstanding | 129d | 199d | 391d | 287d | - | 267d | 338d | 370d | - | 192d |
| Cash conversion cycle | 967d | 1226d | 1640d | 1319d | - | 921d | 749d | 859d | - | 1084d |
| Valuation | ||||||||||
| P / E | 202.1x | 148.9x | - | - | - | 186.1x | 317.4x | - | - | 401.8x |
| P / B | 2.9x | 3.8x | 2.5x | 2.5x | - | 4.3x | 5.8x | 4.8x | - | 5.2x |
| P / S | 11.0x | 14.3x | 18.9x | 20.6x | - | 20.9x | 24.0x | 24.2x | - | 24.7x |
| EV / EBITDA | 88.9x | - | - | - | - | - | - | - | - | - |
| Growth | ||||||||||
| Revenue growth (YoY) | 119.6% | 6.9% | -55.2% | -44.9% | - | 10.3% | - | -16.2% | - | 5.6% |
| Revenue CAGR (3y) | 0.4% | 7.6% | -18.2% | -12.3% | - | 14.9% | 16.7% | 15.1% | - | 19.5% |
| Revenue CAGR (5y) | 13.0% | 15.0% | 4.7% | 3.9% | - | 17.8% | 20.1% | 18.9% | - | 20.4% |
| Gross profit growth (YoY) | 145.9% | 13.7% | -58.2% | -54.1% | - | 7.6% | - | -13.7% | - | 5.3% |
| Operating income growth (YoY) | - | 225.4% | - | -2416.5% | - | -9.7% | - | - | - | -54.1% |
| Net income growth (YoY) | - | -11.0% | - | -1523.6% | - | 107.2% | - | - | - | -53.1% |
| EPS growth (YoY) | - | -10.0% | - | -1471.4% | - | 100.0% | - | - | - | -52.4% |
| EPS CAGR (3y) | -5.9% | -5.0% | - | - | - | 18.6% | -4.1% | - | - | 7.7% |
| EPS CAGR (5y) | 0.0% | 17.6% | - | - | - | 32.0% | 30.3% | - | - | 27.2% |
| FCF growth (YoY) | -207.4% | - | - | - | - | - | - | - | - | - |
| FCF CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Book value growth (YoY) | 0.7% | -17.4% | -17.7% | -10.9% | 2.9% | 13.1% | - | 11.1% | 16.2% | 18.3% |
Sales by segment
From XBRL dimensional facts in the 10-K period ending 2026-01-02.
Geographic
$182.64M totalOther Countries$93.84M · 51.4%
JP$45.27M · 24.8%
CN$43.53M · 23.8%
Peer comparison
Same SIC group: Ophthalmic Goods
Comparing STAAR SURGICAL CO against the 5 most active filers in the same SIC group.