# STAAR Surgical Co (STAA) FY2026 YTD Q2 P&L / Income Statement

- Company: STAAR Surgical Co (STAA)
- Period: 2026-01-03 to 2026-07-03
- Filing: Q2 FY2026 10-Q, filed 2026-08-12, accession number 0000718937-26-000037
- Page: https://plicit.ai/financials/staa/fy2026-ytd-q2-income-statement
- Chart image: https://plicit.ai/charts/staa-fy2026-ytd-q2-income-statement-sankey.png

## Chart details: Revenue by Geography by Geographic Distribution

Income statement for 2026-01-03 through 2026-07-03. View: Geographical by Geographic Distribution. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Net sales**: 187,057,000 US dollars
- **Cost of sales**: 48,471,000 US dollars
- **Gross profit**: 138,586,000 US dollars
- **Operating expenses (calculated)**: 120,506,000 US dollars
- **Operating income (loss)**: 18,080,000 US dollars
- **Total other income, net**: 1,162,000 US dollars
- **Income (loss) before income taxes**: 19,242,000 US dollars
- **Provision (benefit) for income taxes**: 5,978,000 US dollars
- **Net income (loss)**: 13,264,000 US dollars
- **CHINA - Geographic Distribution, Foreign**: 99,783,000 US dollars
- **JAPAN - Geographic Distribution, Foreign**: 23,406,000 US dollars
- **KOREA, REPUBLIC OF - Geographic Distribution, Foreign**: 12,272,000 US dollars
- **Other than China and Japan - Geographic Distribution, Foreign**: 38,874,000 US dollars
- **Undisclosed (calculated)**: 12,722,000 US dollars
- **Total selling, general and administrative expenses**: 120,506,000 US dollars

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.

## Chart details: Revenue by Sales Category

- Page: https://plicit.ai/financials/staa/fy2026-ytd-q2-income-statement/revenue-by-sales-category
- Chart image: https://plicit.ai/charts/staa-fy2026-ytd-q2-revenue-by-sales-category-sankey.png

Income statement for 2026-01-03 through 2026-07-03. View: Sales Category. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Net sales**: 187,057,000 US dollars
- **Cost of sales**: 48,471,000 US dollars
- **Gross profit**: 138,586,000 US dollars
- **Operating expenses (calculated)**: 120,506,000 US dollars
- **Operating income (loss)**: 18,080,000 US dollars
- **Total other income, net**: 1,162,000 US dollars
- **Income (loss) before income taxes**: 19,242,000 US dollars
- **Provision (benefit) for income taxes**: 5,978,000 US dollars
- **Net income (loss)**: 13,264,000 US dollars
- **Non Consignment Sales**: 156,412,000 US dollars
- **Consignment Sales**: 30,645,000 US dollars
- **Total selling, general and administrative expenses**: 120,506,000 US dollars

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.

## Chart details: Revenue by Geographic Distribution

- Page: https://plicit.ai/financials/staa/fy2026-ytd-q2-income-statement/revenue-by-geographic-distribution
- Chart image: https://plicit.ai/charts/staa-fy2026-ytd-q2-revenue-by-geographic-distribution-sankey.png

Income statement for 2026-01-03 through 2026-07-03. View: Geographic Distribution. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Net sales**: 187,057,000 US dollars
- **Cost of sales**: 48,471,000 US dollars
- **Gross profit**: 138,586,000 US dollars
- **Operating expenses (calculated)**: 120,506,000 US dollars
- **Operating income (loss)**: 18,080,000 US dollars
- **Total other income, net**: 1,162,000 US dollars
- **Income (loss) before income taxes**: 19,242,000 US dollars
- **Provision (benefit) for income taxes**: 5,978,000 US dollars
- **Net income (loss)**: 13,264,000 US dollars
- **Geographic Distribution, Domestic**: 12,722,000 US dollars
- **Geographic Distribution, Foreign**: 174,335,000 US dollars
- **Total selling, general and administrative expenses**: 120,506,000 US dollars

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.