| Cash Flow | 2026-04-03 | 2026-01-02 | 2025-09-26 | 2025-06-27 |
|---|---|---|---|---|
| Net income (loss) | 5,206 | -18,309 | 8,884 | -71,023 |
| Depreciation of property, plant, and equipment | 2,107 | 2,007 | 2,000 | 4,312 |
| Amortization of cloud-based software | 104 | 409 | NaN | NaN |
| Non-cash operating lease expense | 857 | 905 | 799 | 1,866 |
| Impairment of fixed assets and operating lease right-of-use assets | NaN | 811 | 0 | 14,593 |
| Gain on fixed asset recovery | NaN | 1,458 | NaN | NaN |
| Accretion/amortization of investments available for sale | -232 | -143 | 84 | -139 |
| Deferred income taxes | 2,810 | -2,198 | 9,906 | -10,624 |
| Change in net pension liability | 31 | -292 | 45 | -2 |
| Loss on disposal of property and equipment | NaN | -51 | -23 | NaN |
| Stock-based compensation expense | 4,823 | 8,613 | 8,158 | 13,817 |
| Change in asset retirement obligation | NaN | 4 | NaN | NaN |
| Provision for sales returns and credit losses | 3,712 | 2,689 | 2,793 | -1,818 |
| Inventory provision | 1,575 | 2,073 | 762 | 2,499 |
| Other current liabilities and non-currnet liabilities | NaN | 629 | 2,244 | -7,430 |
| Accounts receivable | 31,921 | -9,830 | 25,855 | -43,859 |
| Inventories | -4,088 | 4,532 | 1,244 | 11,205 |
| Prepayments, deposits, and other assets | -353 | -8,357 | 3,445 | 6,264 |
| Cloud-based software | 3,668 | 15,764 | NaN | NaN |
| Accounts payable | -2,957 | 2,404 | -2,487 | -5,424 |
| Other current and non-current liabilities | -8,583 | NaN | NaN | NaN |
| Net cash used in operating activities | -21,695 | -3,914 | 2,667 | -32,983 |
| Acquisition of property and equipment | 443 | 1,677 | 883 | 3,260 |
| Purchase of investments available for sale | 4,519 | 48,899 | 11,773 | 14,691 |
| Proceeds from maturity of investments available for sale | 5,459 | 31,161 | 15,424 | 77,560 |
| Proceeds from sale of investments available for sale | 1,650 | 0 | 2,515 | 862 |
| Net cash provided by investing activities | 2,147 | -19,415 | 5,283 | 60,471 |
| Repayment of finance lease obligations | NaN | 0 | 0 | 42 |
| Repurchase of common stock | NaN | 0 | 1,982 | 4,479 |
| Repurchase of employee common stock for taxes withheld | 1,867 | 164 | 0 | 1,356 |
| Proceeds from the exercise of stock options | 170 | 114 | 2,964 | 387 |
| Proceeds from vested restricted and performance stock units | 4 | 0 | 1 | 2 |
| Net cash used in financing activities | -1,693 | -50 | 983 | -5,488 |
| Effect of exchange rate changes on cash and cash equivalents | -45 | 374 | 91 | 972 |
| Increase (decrease) in cash and cash equivalents | -21,286 | -23,005 | 9,024 | 22,972 |
| Cash and cash equivalents, at beginning of the year | 153,150 | 176,155 | 144,159 | NaN |
| Cash and cash equivalents, at end of the period | 131,864 | 153,150 | 176,155 | NaN |
STAAR SURGICAL CO (STAA)
STAAR SURGICAL CO (STAA)