STAAR Surgical Company (STAA) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 | Q2'21 |
|---|
| Total Current Assets | 312.4M | 311.55M | 321.21M | 292.79M | 326.5M | 367.94M | 397.11M | 383.82M | 365.71M | 365.27M | 347.07M | 328M | 312.87M | 311.72M | 296.91M | 296.46M | 273.9M | 271.41M | 263.94M | 248.12M |
| Cash & Short-Term Investments | 163.89M | 187.54M | 192.66M | 189.88M | 222.76M | 230.49M | 235.96M | 235.2M | 245.15M | 220.73M | 188.11M | 192.01M | 203.85M | 211.64M | 211.33M | 202.49M | 193.07M | 199.71M | 196.25M | 173.08M |
| Cash Only | 131.86M | 153.15M | 176.16M | 167.13M | 173.11M | 144.16M | 164M | 192.78M | 224.02M | 183.04M | 127.43M | 94.69M | 89.97M | 86.48M | 129.24M | 202.49M | 193.07M | 199.71M | 196.25M | 173.08M |
| Short-Term Investments | 32.02M | 34.39M | 16.5M | 22.75M | 49.65M | 86.33M | 71.95M | 42.42M | 21.13M | 37.69M | 60.68M | 97.31M | 113.88M | 125.16M | 82.09M | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 85.69M | 54.61M | 63.57M | 37.08M | 42.7M | 79.26M | 107.99M | 95.7M | 67.69M | 97.98M | 115.33M | 99.12M | 69.04M | 65.97M | 57.68M | 65.54M | 49.72M | 46.56M | 43.53M | 50.06M |
| Days Sales Outstanding | 68.26 | 100.18 | 48.34 | 81.9 | 130.29 | 174.06 | 104.62 | 75.09 | 97.45 | 127.25 | 121.5 | 82.89 | 83.55 | 87.85 | 73.72 | 64.66 | 69.31 | 69.48 | 72.98 | 62.54 |
| Inventory | 49.78M | 55.5M | 53.3M | 53.11M | 48.14M | 43.3M | 40.36M | 39.28M | 38.58M | 35.13M | 31.06M | 25.48M | 27.81M | 24.16M | 19.93M | 18.09M | 18.45M | 17.27M | 16.52M | 15.59M |
| Days Inventory Outstanding | 184.25 | 379.17 | 287.22 | 399.87 | 285.3 | 220.02 | 180.26 | 172.04 | 205.49 | 193.7 | 154.33 | 112.36 | 148.1 | 140.69 | 111 | 96.5 | 116.64 | 109.75 | 111.94 | 111.91 |
| Other Current Assets | 13.03M | 8.04M | 2.11M | 1.91M | 291K | 980K | 1.18M | 474K | 444K | 762K | 932K | 668K | 536K | 811K | 424K | 381K | 1.69M | 636K | 1.69M | 1.12M |
| Total Non-Current Assets | 138.72M | 150.07M | 135.15M | 144.99M | 130.87M | 141.58M | 140.48M | 128.93M | 126.82M | 123.42M | 124.45M | 112.65M | 106.03M | 107.09M | 97.77M | 79.57M | 77.28M | 74.37M | 60.66M | 46.32M |
| Property, Plant & Equipment | 100.31M | 102.93M | 103.94M | 107.44M | 106M | 121.78M | 119.55M | 112.58M | 107.08M | 101.41M | 98.1M | 87.71M | 84.94M | 81.53M | 77.93M | 73.6M | 71.14M | 67.73M | 54.32M | 39.92M |
| Fixed Asset Turnover | 0.92x | 0.56x | 0.90x | 0.42x | 0.37x | 0.41x | 0.76x | 0.90x | 0.74x | 0.76x | 0.86x | 1.07x | 0.88x | 0.80x | 1.00x | 1.12x | 0.91x | 0.97x | 1.24x | 1.66x |
| Goodwill | 1.79M | 1.79M | 1.79M | 1.79M | 1.79M | 1.79M | 1.79M | 1.79M | 1.79M | 1.79M | 1.79M | 1.79M | 1.79M | 1.79M | 1.79M | 1.79M | 1.79M | 1.79M | 1.79M | 1.79M |
| Intangible Assets | 0 | 30.7M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 165K | 173K | 171K | 184K | 203K | 218K | 232K | 239K |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 265K | 6.96M | 11.7M | 13.63M | 17.52M | 13.45M | 13.9M | 13.36M | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 35.54M | 1.35M | 27.45M | 23.87M | 19.07M | 17.23M | 13.82M | 9.22M | 5.86M | 3.34M | 2.38M | 954K | 956K | 957K | 808K | 786K | 817K | 822K | 625K | 658K |
| Total Assets | 451.12M | 461.62M | 456.36M | 437.78M | 457.36M | 509.52M | 537.59M | 512.75M | 492.54M | 488.69M | 471.52M | 440.65M | 418.9M | 418.82M | 394.68M | 376.02M | 351.18M | 345.78M | 324.61M | 294.44M |
| Asset Turnover | 0.20x | 0.13x | 0.21x | 0.10x | 0.09x | 0.09x | 0.17x | 0.20x | 0.16x | 0.16x | 0.18x | 0.21x | 0.18x | 0.16x | 0.20x | 0.22x | 0.18x | 0.18x | 0.19x | 0.22x |
| Asset Growth % | -1.37% | -9.4% | -15.11% | -14.62% | -7.14% | 4.26% | 14.01% | 16.36% | 17.58% | 16.68% | 19.47% | 17.19% | 19.29% | 21.12% | 21.59% | 27.71% | 32.12% | 34.33% | 38.31% | 35.04% |
| Total Current Liabilities | 60.99M | 68.5M | 61.64M | 59.23M | 68.36M | 70.31M | 66.34M | 66.17M | 62.67M | 65.04M | 56.77M | 54.19M | 47.06M | 51.72M | 45.32M | 46.51M | 41.18M | 48.8M | 46.8M | 41.8M |
| Accounts Payable | 8.7M | 11.57M | 9.18M | 12.35M | 11.46M | 16.7M | 14.69M | 19.06M | 16.56M | 13.56M | 8.79M | 11.44M | 9.1M | 11.58M | 7.57M | 12.72M | 13.42M | 8.7M | 9.09M | 7.58M |
| Days Payables Outstanding | 35.47 | 72.33 | 58.1 | 94.03 | 87.88 | 82.57 | 76.39 | 78.7 | 83.96 | 65.39 | 55.21 | 43.31 | 58.93 | 61.08 | 59.22 | 69.03 | 72.22 | 57.78 | 58.12 | 53.27 |
| Short-Term Debt | 6.1M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.28M | 1.28M |
| Deferred Revenue (Current) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Current Liabilities | 46.2M | 49.75M | 30.7M | 21.66M | 26.15M | 24.28M | 25.62M | 22.76M | 19.94M | 21.43M | 23.47M | 19.86M | 19.02M | 21.74M | 19.71M | 16.55M | 14.33M | 22.41M | 15.81M | 13.44M |
| Current Ratio | 5.12x | 4.55x | 5.21x | 4.94x | 4.78x | 5.23x | 5.99x | 5.80x | 5.84x | 5.62x | 6.11x | 6.05x | 6.65x | 6.03x | 6.55x | 6.37x | 6.65x | 5.56x | 5.64x | 5.94x |
| Quick Ratio | 4.31x | 3.74x | 4.35x | 4.05x | 4.07x | 4.62x | 5.38x | 5.21x | 5.22x | 5.08x | 5.57x | 5.58x | 6.06x | 5.56x | 6.11x | 5.98x | 6.20x | 5.21x | 5.29x | 5.56x |
| Cash Conversion Cycle | 217.03 | 407.02 | 277.46 | 387.74 | 327.72 | 311.51 | 208.48 | 168.43 | 218.98 | 255.57 | 220.63 | 151.94 | 172.72 | 167.46 | 125.51 | 92.13 | 113.73 | 121.44 | 126.8 | 121.18 |
| Total Non-Current Liabilities | 37.76M | 48.93M | 40.95M | 41.98M | 39.04M | 41.88M | 43.13M | 37.47M | 37.07M | 37.7M | 36.15M | 32.76M | 32.92M | 30.99M | 29.22M | 30.2M | 33.68M | 38.42M | 28.7M | 18.02M |
| Long-Term Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Capital Lease Obligations | 31.19M | 32.48M | 33.8M | 35.42M | 33.12M | 34.81M | 35.38M | 31.5M | 31.13M | 31.47M | 31.73M | 28.31M | 28.2M | 27.35M | 26.28M | 27.18M | 28.1M | 28.65M | 19.46M | 8.68M |
| Deferred Tax Liabilities | 0 | 9.94M | 0 | 0 | 0 | 297K | 1.06M | 1.06M | 1.07M | 1.08M | 1.29M | 1.29M | 1.37M | 1.49M | 1.55M | 1.04M | 811K | 811K | 222K | 222K |
| Other Non-Current Liabilities | 6.48M | 6.42M | 7.14M | 6.56M | 5.92M | 6.78M | 6.69M | 4.92M | 4.87M | 5.16M | 3.13M | 3.15M | 3.35M | 2.15M | 1.39M | 1.99M | 4.77M | 8.96M | 9.02M | 9.11M |
| Total Liabilities | 98.75M | 117.44M | 102.58M | 101.21M | 107.39M | 112.19M | 109.47M | 103.64M | 99.75M | 102.74M | 92.93M | 86.95M | 79.98M | 82.71M | 74.54M | 76.72M | 74.86M | 87.22M | 75.5M | 59.82M |
| Total Debt | 37.29M | 38.35M | 39.12M | 40.52M | 36.68M | 38.74M | 40M | 36.27M | 35.7M | 35.83M | 35.89M | 32.49M | 31.91M | 31.04M | 29.93M | 31.05M | 31.86M | 32.06M | 23.44M | 12.81M |
| Net Debt | -94.57M | -114.8M | -137.04M | -126.61M | -136.44M | -105.42M | -124M | -156.5M | -188.33M | -147.2M | -91.54M | -62.21M | -58.06M | -55.44M | -99.32M | -171.44M | -161.21M | -167.65M | -172.81M | -160.27M |
| Debt / Equity | 0.11x | 0.11x | 0.11x | 0.12x | 0.10x | 0.10x | 0.09x | 0.09x | 0.09x | 0.09x | 0.09x | 0.09x | 0.09x | 0.09x | 0.09x | 0.10x | 0.12x | 0.12x | 0.09x | 0.05x |
| Debt / EBITDA | 1.90x | - | 1.91x | - | - | - | 5.38x | 2.70x | - | 3.08x | 4.70x | 3.23x | 8.14x | 13.21x | 2.02x | 1.72x | 2.43x | 3.84x | 2.67x | 1.11x |
| Net Debt / EBITDA | -4.82x | - | -6.69x | - | - | - | -16.67x | -11.66x | - | -12.67x | -11.98x | -6.19x | -14.81x | -23.59x | -6.72x | -9.49x | -12.29x | -20.10x | -19.72x | -13.88x |
| Interest Coverage | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 2018.83x | 2325.67x | 340.74x | 2129.80x |
| Total Equity | 352.37M | 344.18M | 353.78M | 336.57M | 349.97M | 397.33M | 428.12M | 409.1M | 392.79M | 385.95M | 378.6M | 353.7M | 338.92M | 336.11M | 320.13M | 299.31M | 276.32M | 258.56M | 249.11M | 234.62M |
| Equity Growth % | 0.68% | -13.38% | -17.36% | -17.73% | -10.9% | 2.95% | 13.08% | 15.66% | 15.89% | 14.83% | 18.26% | 18.17% | 22.66% | 29.99% | 28.51% | 27.57% | 29.01% | 31.1% | 33.65% | 34.32% |
| Book Value per Share | 6.92 | 6.94 | 7.14 | 6.80 | 7.09 | 8.07 | 8.61 | 8.21 | 8.03 | 7.84 | 7.67 | 7.14 | 6.85 | 6.81 | 6.46 | 6.08 | 5.61 | 5.23 | 5.02 | 4.74 |
| Total Shareholders' Equity | 352.37M | 344.18M | 353.78M | 336.57M | 349.97M | 397.33M | 428.12M | 409.1M | 392.79M | 385.95M | 378.6M | 353.7M | 338.92M | 336.11M | 320.13M | 299.31M | 276.32M | 258.56M | 249.11M | 234.62M |
| Common Stock | 502K | 498K | 497K | 495K | 495K | 493K | 493K | 492K | 491K | 488K | 488K | 485K | 483K | 482K | 482K | 480K | 478K | 477K | 476K | 474K |
| Retained Earnings | -142.82M | -148.02M | -129.72M | -138.6M | -121.79M | -67.58M | -33.35M | -43.33M | -50.71M | -47.37M | -55.12M | -63.86M | -69.92M | -68.72M | -78.49M | -88.75M | -101.79M | -111.39M | -116.31M | -122.33M |
| Treasury Stock | -6.46M | -6.46M | -6.46M | -4.48M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | -6.78M | -6.51M | -6.53M | -5.64M | -5.6M | -7.03M | -5.6M | -5.46M | -4.71M | -4.11M | -2.89M | -2.52M | -937K | 156K | -310K | 249K | -1.06M | -4.05M | -3.63M | -3.84M |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |