# Staar Surgical Co: financial statements, quarterly

STAA · Nasdaq · CIK 718937 · [Healthcare](/sectors/healthcare.md) · fiscal year ends Jan 2

Pages: [Overview](/companies/staa.md) · [Financials](/companies/staa/financials.md) · [Filings](/companies/staa/filings.md) · [Insiders](/companies/staa/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/staa/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-29) | Q4 FY2023 (2023-12-29) | Q1 FY2024 (2024-03-29) | Q2 FY2024 (2024-06-28) | Q3 FY2024 (2024-09-27) | Q4 FY2024 (2024-12-27) | Q1 FY2025 (2025-03-28) | Q2 FY2025 (2025-06-27) | Q3 FY2025 (2025-09-26) | Q4 FY2025 (2026-01-02) | Q1 FY2026 (2026-04-03) | Q2 FY2026 (2026-07-03) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [80.3](/filings/0000950170-24-118973.md) | [76.3 d](/filings/0000718937-26-000004.md) | [77.4](/filings/0000950170-25-065665.md) | [99.0](/filings/0000950170-25-103982.md) | [88.6](/filings/0001193125-25-266879.md) | [49.0 d](/filings/0000718937-26-000004.md) | [42.6](/filings/0000718937-26-000023.md) | [44.3](/filings/0000718937-26-000037.md) | [94.7](/filings/0001193125-25-266879.md) | [57.8 d](/filings/0000718937-26-000004.md) | [93.5](/filings/0000718937-26-000023.md) | [93.5](/filings/0000718937-26-000037.md) |
| Cost of revenue | $m | [16.7](/filings/0000950170-24-118973.md) | [15.5 d](/filings/0000718937-26-000004.md) | [16.3](/filings/0000950170-25-065665.md) | [20.6](/filings/0000950170-25-103982.md) | [20.1](/filings/0001193125-25-266879.md) | [17.3 d](/filings/0000718937-26-000004.md) | [14.6](/filings/0000718937-26-000023.md) | [11.5](/filings/0000718937-26-000037.md) | [16.9](/filings/0001193125-25-266879.md) | [14.1 d](/filings/0000718937-26-000004.md) | [24.7](/filings/0000718937-26-000023.md) | [23.8](/filings/0000718937-26-000037.md) |
| Gross profit | $m | [63.6](/filings/0000950170-24-118973.md) | [60.7 d](/filings/0000718937-26-000004.md) | [61.0](/filings/0000950170-25-065665.md) | [78.4](/filings/0000950170-25-103982.md) | [68.5](/filings/0001193125-25-266879.md) | [31.6 d](/filings/0000718937-26-000004.md) | [28.0](/filings/0000718937-26-000023.md) | [32.8](/filings/0000718937-26-000037.md) | [77.9](/filings/0001193125-25-266879.md) | [43.7 d](/filings/0000718937-26-000004.md) | [68.9](/filings/0000718937-26-000023.md) | [69.7](/filings/0000718937-26-000037.md) |
| Research and development | $m | [11.5](/filings/0000950170-24-118973.md) | [6.9 d](/filings/0000718937-26-000004.md) | [13.4](/filings/0000950170-25-065665.md) | [11.9](/filings/0000950170-25-103982.md) | [12.2](/filings/0001193125-25-266879.md) | [9.8 d](/filings/0000718937-26-000004.md) | [11.3](/filings/0000718937-26-000023.md) | [10.3](/filings/0000718937-26-000037.md) | [9.2](/filings/0001193125-25-266879.md) | [9.2 d](/filings/0000718937-26-000004.md) | [9.9](/filings/0000718937-26-000023.md) | [9.9](/filings/0000718937-26-000037.md) |
| Selling, general and administrative | $m | [57.3](/filings/0000950170-24-118973.md) | [50.3 d](/filings/0000718937-26-000004.md) | [63.3](/filings/0000950170-25-065665.md) | [66.5](/filings/0000950170-25-103982.md) | [62.8](/filings/0001193125-25-266879.md) | [59.6 d](/filings/0000718937-26-000004.md) | [85.4](/filings/0000718937-26-000023.md) | [62.8](/filings/0000718937-26-000037.md) | [59.4](/filings/0001193125-25-266879.md) | [66.6 d](/filings/0000718937-26-000004.md) | [60.9](/filings/0000718937-26-000023.md) | [59.6](/filings/0000718937-26-000037.md) |
| Operating income | $m | [6.3](/filings/0000950170-24-118973.md) | [10.4 d](/filings/0000718937-26-000004.md) | [(2.3)](/filings/0000950170-25-065665.md) | [11.9](/filings/0000950170-25-103982.md) | [5.7](/filings/0001193125-25-266879.md) | [(27.9) d](/filings/0000718937-26-000004.md) | [(57.4)](/filings/0000718937-26-000023.md) | [(30.0)](/filings/0000718937-26-000037.md) | [18.5](/filings/0001193125-25-266879.md) | [(22.8) d](/filings/0000718937-26-000004.md) | [8.0](/filings/0000718937-26-000023.md) | [10.1](/filings/0000718937-26-000037.md) |
| Interest expense | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Income tax | $m | [1.9](/filings/0000950170-24-118973.md) | [6.0 d](/filings/0000718937-26-000004.md) | [1.1](/filings/0000950170-25-065665.md) | [3.0](/filings/0000950170-25-103982.md) | [3.2](/filings/0001193125-25-266879.md) | [3.9 d](/filings/0000718937-26-000004.md) | [(0.3)](/filings/0000718937-26-000023.md) | [(9.1)](/filings/0000718937-26-000037.md) | [9.9](/filings/0001193125-25-266879.md) | [(2.3) d](/filings/0000718937-26-000004.md) | [3.0](/filings/0000718937-26-000023.md) | [3.0](/filings/0000718937-26-000037.md) |
| Net income | $m | [4.8](/filings/0000950170-24-118973.md) | [7.8 d](/filings/0000718937-26-000004.md) | [(3.3)](/filings/0000950170-25-065665.md) | [7.4](/filings/0000950170-25-103982.md) | [10.0](/filings/0001193125-25-266879.md) | [(34.2) d](/filings/0000718937-26-000004.md) | [(54.2)](/filings/0000718937-26-000023.md) | [(16.8)](/filings/0000718937-26-000037.md) | [8.9](/filings/0001193125-25-266879.md) | [(18.3) d](/filings/0000718937-26-000004.md) | [5.2](/filings/0000718937-26-000023.md) | [8.1](/filings/0000718937-26-000037.md) |
| Diluted EPS | $ per share | [0.10](/filings/0000950170-24-118973.md) | not reported | [(0.07)](/filings/0000950170-25-065665.md) | [0.15](/filings/0000950170-25-103982.md) | [0.20](/filings/0001193125-25-266879.md) | not reported | [(1.10)](/filings/0000718937-26-000023.md) | [(0.34)](/filings/0000718937-26-000037.md) | [0.18](/filings/0001193125-25-266879.md) | not reported | [0.10](/filings/0000718937-26-000023.md) | [0.16](/filings/0000718937-26-000037.md) |
| Basic EPS | $ per share | [0.10](/filings/0000950170-24-118973.md) | not reported | [(0.07)](/filings/0000950170-25-065665.md) | [0.15](/filings/0000950170-25-103982.md) | [0.20](/filings/0001193125-25-266879.md) | not reported | [(1.10)](/filings/0000718937-26-000023.md) | [(0.34)](/filings/0000718937-26-000037.md) | [0.18](/filings/0001193125-25-266879.md) | not reported | [0.10](/filings/0000718937-26-000023.md) | [0.16](/filings/0000718937-26-000037.md) |

- Revenue: us-gaap:Revenues
- Cost of revenue: us-gaap:CostOfGoodsAndServicesSold
- Gross profit: us-gaap:GrossProfit
- Research and development: us-gaap:ResearchAndDevelopmentExpense
- Selling, general and administrative: us-gaap:SellingGeneralAndAdministrativeExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: not reported
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q3 FY2023 (2023-09-29) | FY2023 (2023-12-29) | Q1 FY2024 (2024-03-29) | Q2 FY2024 (2024-06-28) | Q3 FY2024 (2024-09-27) | FY2024 (2024-12-27) | Q1 FY2025 (2025-03-28) | Q2 FY2025 (2025-06-27) | Q3 FY2025 (2025-09-26) | FY2025 (2026-01-02) | Q1 FY2026 (2026-04-03) | Q2 FY2026 (2026-07-03) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [127](/filings/0000950170-23-058994.md) | [183](/filings/0000950170-25-024813.md) | [224](/filings/0000950170-24-054488.md) | [193](/filings/0000950170-24-092753.md) | [164](/filings/0000950170-24-118973.md) | [144](/filings/0000718937-26-000004.md) | [173](/filings/0000950170-25-065665.md) | [167](/filings/0000950170-25-103982.md) | [176](/filings/0001193125-25-266879.md) | [153](/filings/0000718937-26-000037.md) | [132](/filings/0000718937-26-000023.md) | [149](/filings/0000718937-26-000037.md) |
| Current assets | $m | [347](/filings/0000950170-23-058994.md) | [365](/filings/0000950170-25-024813.md) | [366](/filings/0000950170-24-054488.md) | [384](/filings/0000950170-24-092753.md) | [397](/filings/0000950170-24-118973.md) | [368](/filings/0000718937-26-000004.md) | [326](/filings/0000950170-25-065665.md) | [293](/filings/0000950170-25-103982.md) | [321](/filings/0001193125-25-266879.md) | [312](/filings/0000718937-26-000037.md) | [312](/filings/0000718937-26-000023.md) | [342](/filings/0000718937-26-000037.md) |
| Total assets | $m | [472](/filings/0000950170-23-058994.md) | [489](/filings/0000950170-25-024813.md) | [493](/filings/0000950170-24-054488.md) | [513](/filings/0000950170-24-092753.md) | [538](/filings/0000950170-24-118973.md) | [510](/filings/0000718937-26-000004.md) | [457](/filings/0000950170-25-065665.md) | [438](/filings/0000950170-25-103982.md) | [456](/filings/0001193125-25-266879.md) | [452](/filings/0000718937-26-000037.md) | [451](/filings/0000718937-26-000023.md) | [475](/filings/0000718937-26-000037.md) |
| Current liabilities | $m | [56.8](/filings/0000950170-23-058994.md) | [65.0](/filings/0000950170-25-024813.md) | [62.7](/filings/0000950170-24-054488.md) | [66.2](/filings/0000950170-24-092753.md) | [66.3](/filings/0000950170-24-118973.md) | [70.3](/filings/0000718937-26-000004.md) | [68.4](/filings/0000950170-25-065665.md) | [59.2](/filings/0000950170-25-103982.md) | [61.6](/filings/0001193125-25-266879.md) | [68.5](/filings/0000718937-26-000037.md) | [61.0](/filings/0000718937-26-000023.md) | [73.4](/filings/0000718937-26-000037.md) |
| Total liabilities | $m | [92.9](/filings/0000950170-23-058994.md) | [103](/filings/0000950170-25-024813.md) | [99.7](/filings/0000950170-24-054488.md) | [104](/filings/0000950170-24-092753.md) | [109](/filings/0000950170-24-118973.md) | [112](/filings/0000718937-26-000004.md) | [107](/filings/0000950170-25-065665.md) | [101](/filings/0000950170-25-103982.md) | [103](/filings/0001193125-25-266879.md) | [107](/filings/0000718937-26-000037.md) | [98.8](/filings/0000718937-26-000023.md) | [110](/filings/0000718937-26-000037.md) |
| Shareholders' equity | $m | [379](/filings/0000950170-24-118973.md) | [386](/filings/0000718937-26-000004.md) | [393](/filings/0000950170-25-103982.md) | [409](/filings/0001193125-25-266879.md) | [428](/filings/0001193125-25-266879.md) | [397](/filings/0000718937-26-000037.md) | [350](/filings/0000718937-26-000037.md) | [337](/filings/0000718937-26-000037.md) | [354](/filings/0001193125-25-266879.md) | [344](/filings/0000718937-26-000037.md) | [352](/filings/0000718937-26-000037.md) | [365](/filings/0000718937-26-000037.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-29) | Q4 FY2023 (2023-12-29) | Q1 FY2024 (2024-03-29) | Q2 FY2024 (2024-06-28) | Q3 FY2024 (2024-09-27) | Q4 FY2024 (2024-12-27) | Q1 FY2025 (2025-03-28) | Q2 FY2025 (2025-06-27) | Q3 FY2025 (2025-09-26) | Q4 FY2025 (2026-01-02) | Q1 FY2026 (2026-04-03) | Q2 FY2026 (2026-07-03) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [(6.0) d](/filings/0000950170-24-118973.md) | [32.0 d](/filings/0000718937-26-000004.md) | [21.7](/filings/0000950170-25-065665.md) | [(10.4) d](/filings/0000950170-25-103982.md) | [3.8 d](/filings/0001193125-25-266879.md) | [0.6 d](/filings/0000718937-26-000004.md) | [(5.7)](/filings/0000718937-26-000023.md) | [(27.2) d](/filings/0000718937-26-000037.md) | [2.7 d](/filings/0001193125-25-266879.md) | [(3.9) d](/filings/0000718937-26-000004.md) | [(21.7)](/filings/0000718937-26-000023.md) | [19.7 d](/filings/0000718937-26-000037.md) |
| Capital expenditure | $m | [9.2 d](/filings/0000950170-24-118973.md) | [3.1 d](/filings/0000718937-26-000004.md) | [5.2](/filings/0000950170-25-065665.md) | [6.2 d](/filings/0000950170-25-103982.md) | [6.2 d](/filings/0001193125-25-266879.md) | [5.7 d](/filings/0000718937-26-000004.md) | [1.5](/filings/0000718937-26-000023.md) | [1.8 d](/filings/0000718937-26-000037.md) | [0.9 d](/filings/0001193125-25-266879.md) | [1.7 d](/filings/0000718937-26-000004.md) | [0.4](/filings/0000718937-26-000023.md) | [0.5 d](/filings/0000718937-26-000037.md) |
| Share repurchases | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | [2.0 d](/filings/0001193125-25-266879.md) | [0.0 d](/filings/0000718937-26-000004.md) | not reported | not reported |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock

## Shares

| Line item | Unit | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q1 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-29) | Q1 FY2024 (2024-03-29) | Q2 FY2024 (2024-06-28) | Q3 FY2024 (2024-09-27) | Q1 FY2025 (2025-03-28) | Q2 FY2025 (2025-06-27) | Q3 FY2025 (2025-09-26) | Q1 FY2026 (2026-04-03) | Q2 FY2026 (2026-07-03) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [49.5](/filings/0000950170-23-058994.md) | [49.5](/filings/0000950170-24-054488.md) | [49.5](/filings/0000950170-24-092753.md) | [49.4](/filings/0000950170-24-118973.md) | [48.9](/filings/0000950170-25-065665.md) | [49.8](/filings/0000950170-25-103982.md) | [49.7](/filings/0001193125-25-266879.md) | [49.3](/filings/0000718937-26-000023.md) | [49.5](/filings/0000718937-26-000037.md) | [50.5](/filings/0001193125-25-266879.md) | [50.9](/filings/0000718937-26-000023.md) | [51.5](/filings/0000718937-26-000037.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 50,143,984 at 2026-08-07, from the cover of the [10-Q filed 2026-08-12](/filings/0000718937-26-000037.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:22 ET. No prices; not investment advice.