STAAR SURGICAL CO
For the period ended Jan 2, 2026. Filed Mar 3, 2026.
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FY2026 · Filed Mar 3, 2026
STAA$23.87-2.8%Stored close · as of Nov 10, 2026
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Item 8. Consolidated Statements of Cash Flows
CONSOLIDATED STATEM ENTS OF CASH FLOWS
| 2025 | 2024 | 2023 | |
|---|---|---|---|
| Cash flows from operating activities: | |||
| Net income (loss) | $(80,448) | $(20,208) | $21,347 |
| Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: | |||
| Depreciation of property, plant, and equipment | 8,319 | 6,891 | 5,111 |
| Amortization of cloud-based software | 409 | — | — |
| Non-cash operating lease expense | 3,570 | 3,562 | 3,256 |
| Impairment of fixed assets and operating lease right-of-use assets | 15,404 | — | — |
| Gain on fixed asset recovery | (1,458) | — | — |
| Amortization of intangibles | — | — | 13 |
| Impairment of intangibles | — | — | 154 |
| Accretion/amortization of investments available for sale | (198) | (1,091) | (2,501) |
| Deferred income taxes | (2,916) | 3,590 | 3,264 |
| Change in net pension liability | (249) | 26 | (956) |
| Loss on disposal of property and equipment | 74 | 1,694 | 73 |
| Stock-based compensation expense | 30,588 | 27,210 | 23,516 |
| Change in asset retirement obligation | 4 | (53) | (102) |
| Provision for sales returns and credit losses | 3,664 | 286 | 663 |
| Inventory provision | 5,334 | 2,782 | 4,851 |
| Changes in working capital: | |||
| Accounts receivable | 27,834 | 16,493 | (32,760) |
| Inventories | (16,981) | (10,000) | (14,361) |
| Prepayments, deposits, and other assets | (1,352) | (2,006) | (1,007) |
| Cloud-based software | (15,764) | (13,357) | (2,406) |
| Accounts payable | (5,507) | 75 | (701) |
| Other current liabilities and non-current liabilities | (4,557) | (169) | 7,140 |
| Net cash provided by (used in) operating activities | (34,230) | 15,725 | 14,594 |
| Cash flows from investing activities: | |||
| Acquisition of property and equipment | (5,820) | (23,394) | (18,188) |
| Purchase of investments available for sale | (75,363) | (80,240) | (52,313) |
| Proceeds from maturity of investments available for sale | 124,145 | 43,103 | 143,548 |
| Proceeds from sale of investments available for sale | 3,377 | 1,314 | 1,300 |
| Net cash provided by (used in) investing activities | 46,339 | (59,217) | 74,347 |
| Cash flows from financing activities: | |||
| Repayment of finance lease obligations | (42) | (165) | (161) |
| Repurchase of common stock | (6,461) | — | — |
| Repurchase of employee common stock for taxes withheld | (1,520) | (1,505) | (2,097) |
| Proceeds from the exercise of stock options | 3,465 | 7,392 | 9,672 |
| Proceeds from vested restricted and performance stock units | 3 | 2 | 1 |
| Net cash provided by (used in) financing activities | (4,555) | 5,724 | 7,415 |
| Effect of exchange rate changes on cash and cash equivalents | 1,437 | (1,111) | 202 |
| Increase (decrease) in cash and cash equivalents | 8,991 | (38,879) | 96,558 |
| Cash and cash equivalents, at beginning of year | 144,159 | 183,038 | 86,480 |
| Cash and cash equivalents, at end of year | $153,150 | $144,159 | $183,038 |
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