# STAAR Surgical Co (STAA) FY2026 Q2 Balance Sheet

- Company: STAAR Surgical Co (STAA)
- Period: As of 2026-07-03
- Filing: Q2 FY2026 10-Q, filed 2026-08-12, accession number 0000718937-26-000037
- Page: https://plicit.ai/financials/staa/fy2026-q2-balance-sheet
- Chart image: https://plicit.ai/charts/staa-fy2026-q2-balance-sheet-sankey.png

## Chart details

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.