STAAR Surgical Co (STAA) FY2026 YTD Q2 Statement of Cash Flows
2026-01-03 to 2026-07-03
Statement of Cash Flows
2026-01-03 to 2026-07-03
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Chart details
STAAR Surgical Co cash flow reconciliation, Jan 3, 2026 through Jul 3, 2026
Cash flows for Jan 3, 2026 through Jul 3, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Jan 2, 2026. Ending cash: Jul 3, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.
- Beginning cash on Jan 2, 2026
- 153,150,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- negative 2,005,000 US dollars. Net cash used.
- Net income (loss)
- 13,264,000 US dollars
- Depreciation of property, plant, and equipment
- 4,497,000 US dollars
- Amortization of cloud-based software
- 1,053,000 US dollars
- Non-cash operating lease expense
- 1,773,000 US dollars
- Accretion/Amortization of investments available for sale
- negative 255,000 US dollars
- Loss on disposal of property and equipment
- 1,000 US dollars
- Deferred income taxes
- 3,134,000 US dollars
- Change in net pension liability
- 47,000 US dollars
- Stock-based compensation expense
- 11,383,000 US dollars
- Cloud-based software
- negative 5,046,000 US dollars
- Provision for sales returns and credit losses
- 6,694,000 US dollars
- Inventory provision
- 1,776,000 US dollars
- Prepayments, deposits, and other assets
- 5,443,000 US dollars
- Accounts receivable
- negative 49,230,000 US dollars
- Inventories
- 6,840,000 US dollars
- Accounts payable
- 1,737,000 US dollars
- Other current and non-current liabilities
- negative 5,116,000 US dollars
- Investing activities
- 781,000 US dollars. Net cash provided.
- Acquisition of property and equipment
- negative 937,000 US dollars
- Purchase of investments available for sale
- negative 32,747,000 US dollars
- Proceeds from maturity of investments available for sale
- 32,515,000 US dollars
- Proceeds from sale of investments available for sale
- 1,950,000 US dollars
- Financing activities
- negative 3,195,000 US dollars. Net cash used.
- Repurchase of employee common stock for taxes withheld
- negative 4,608,000 US dollars
- Proceeds from the exercise of stock options
- 1,405,000 US dollars
- Proceeds from vested restricted and performance stock units
- 8,000 US dollars
- Operating adjustment reconciliation
- 59,647,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
- financing gross reconciliation
- 4,608,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- investing gross reconciliation
- 34,465,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- Exchange-rate effect
- negative 152,000 US dollars
- Ending cash on Jul 3, 2026
- 148,579,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 153,931,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- negative 4,571,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- −0.15×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
- Operating cash flow
- negative 2,005,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 937,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- negative 2,942,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.
Chart connections
- Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
- Financing contributions meet at a reconciliation junction before connecting to the net cash total.
- Investing contributions meet at a reconciliation junction before connecting to the net cash total.
- Operating reconciliation adjustments are not all independent cash receipts.
- Net income or operating cash is negative. The full signed reconciliation is retained: losses remain deductions, and any negative operating-cash total enters the junction from the cash pool. No positive direct-income connection is implied.
- Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
- The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
- Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: negative 2,005,000 US dollars minus 937,000 US dollars equals negative 2,942,000 US dollars.
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