STAAR SURGICAL CO
For the period ended Jan 2, 2026. Filed Mar 3, 2026.
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FY2026 · Filed Mar 3, 2026
STAA$24.55-2.6%Stored close · as of Nov 9, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
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Consolidated Balance Sheets
January 2, 2026 and December 27, 2024
(In thousands, except par value amounts)
| 2025 | 2024 | |
|---|---|---|
| ASSETS | ||
| Current assets: | ||
| Cash and cash equivalents | $153,150 | $144,159 |
| Investments available for sale (amortized cost basis of $34,385 and $86,346 at January 2, 2026 and December 27, 2024, respectively) | 34,386 | 86,335 |
| Accounts receivable trade, net of allowance for credit losses of $83 and $32 at January 2, 2026 and December 27, 2024, respectively | 50,064 | 77,897 |
| Inventories, net | 55,496 | 43,305 |
| Prepayments, deposits and other current assets | 18,449 | 16,244 |
| Total current assets | 311,545 | 367,940 |
| Property, plant and equipment, net | 73,323 | 84,889 |
| Finance lease right-of-use assets, net | — | 37 |
| Operating lease right-of-use assets, net | 29,609 | 36,850 |
| Cloud-based software | 30,700 | 15,763 |
| Goodwill | 1,786 | 1,786 |
| Deferred income taxes | 3,365 | 788 |
| Other assets | 1,350 | 1,471 |
| Total assets | $451,678 | $509,524 |
| LIABILITIES AND STOCKHOLDERS’ EQUITY | ||
| Current liabilities: | ||
| Accounts payable | $11,574 | $16,704 |
| Obligations under finance leases | — | 42 |
| Obligations under operating leases | 5,872 | 3,894 |
| Allowance for sales returns | 10,199 | 6,579 |
| Other current liabilities | 40,859 | 43,087 |
| Total current liabilities | 68,504 | 70,306 |
| Obligations under operating leases | 32,481 | 34,807 |
| Deferred income taxes | — | 297 |
| Asset retirement obligations | 45 | 42 |
| Deferred rent | 89 | — |
| Pension liability | 6,375 | 6,737 |
| Total liabilities | 107,494 | 112,189 |
| Commitments and contingencies (Note 13) | ||
| Stockholders’ equity: | ||
| Common stock, $0.01 par value; 60,000 shares authorized: 49,779 shares issued and 49,403 shares outstanding at January 2, 2026 and 49,294 shares issued and outstanding at December 27, 2024, respectively | 498 | 493 |
| Additional paid-in capital | 504,682 | 471,449 |
| Treasury stock, 376 and 0 shares at January 2, 2026 and December 27, 2024, respectively | (6,461) | — |
| Accumulated other comprehensive loss | (6,511) | (7,031) |
| Accumulated deficit | (148,024) | (67,576) |
| Total stockholders’ equity | 344,184 | 397,335 |
| Total liabilities and stockholders’ equity | $451,678 | $509,524 |
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