STAAR Surgical Co (STAA) FY2026 Q2 Balance Sheet

STAAR Surgical Co (STAA) FY2026 Q2 Balance Sheet

Balance sheet as of 2026-07-03. The chart shows assets, liabilities and equity at that date.

Assets

475,205,000 US dollars

Current assets

342,353,000 US dollars

Non-current assets

132,852,000 US dollars

Liabilities

109,807,000 US dollars

Current liabilities

73,394,000 US dollars

Non-current liabilities

36,413,000 US dollars

Equity

365,398,000 US dollars

Cash and cash equivalents

148,579,000 US dollars

Accounts receivable trade, net of allowance for credit losses of $768 and $83 at July 3, 2026 and January 2, 2026, respectively

98,475,000 US dollars

Inventories, net

46,837,000 US dollars

Investments available for sale (amortized cost basis of $32,922 and $34,385 at July 3, 2026 and January 2, 2026, respectively)

32,910,000 US dollars

Prepayments, deposits and other current assets

15,552,000 US dollars

Property, plant and equipment, net

69,930,000 US dollars

Cloud-based software

31,318,000 US dollars

Operating lease right-of-use assets, net

27,505,000 US dollars

Goodwill

1,786,000 US dollars

Other assets

1,226,000 US dollars

Deferred income taxes

1,087,000 US dollars

Other current liabilities

37,542,000 US dollars

Allowance for sales returns

16,200,000 US dollars

Accounts payable

13,476,000 US dollars

Obligations under operating leases

6,176,000 US dollars

Obligations under operating leases

29,765,000 US dollars

Pension liability

6,515,000 US dollars

Deferred rent

89,000 US dollars

Asset retirement obligations

44,000 US dollars

Additional paid-in capital

513,081,000 US dollars

Common stock, $0.01 par value; 60,000 shares authorized: 50,499 shares issued and 50,123 shares outstanding at July 3, 2026 and 49,779 shares issued and 49,403 outstanding at January 2, 2026

505,000 US dollars

Accumulated deficit

negative 134,760,000 US dollars

Accumulated other comprehensive loss

negative 6,967,000 US dollars

Treasury stock, 376 and 376 shares at July 3, 2026 and January 2, 2026, respectively

negative 6,461,000 US dollars

Gross equity (calculated)

513,586,000 US dollars. Net equity plus the magnitudes of its negative contributions equals gross positive equity. The negative contributions enter this reconciliation as add-backs; their filed signs stay negative.

Chart connections

• Assets equal liabilities plus consolidated equity. Consolidated equity includes noncontrolling interests when reported.
• Treasury shares and other negative equity contributions reduce equity.