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STAAR Surgical Reports 33% Third Quarter Revenue Growth
Date:10/28/2008

taar - 4,000

Other assets 1,028 620

Total assets $55,661 $54,179

Accounts payable $6,363 $4,823

Deferred income taxes - current 105 102

Obligations under capital leases -

current 896 822

Line of credit 1,880 -

Other current liabilities 6,932 5,541

Total current liabilities 16,176 11,288

Notes payable - long-term, net of

discount 4,346 4,166

Obligations under capital leases -

long-term 1,184 1,311

Deferred income taxes - long-term 690 570

Other long-term liabilities 1,715 619

Total liabilities 24,111 17,954

Series A redeemable convertible

preferred stock 6,764 -

Stockholders' equity - net 24,786 36,225

Total liabilities, convertible

preferred stock and equity $55,661 $54,179

STAAR Surgical Company

Condensed Consolidated Statements of Cash Flows

(in 000's)

Unaudited

Nine Months Ended

September 26, September 28,

2008 2007

Cash flows from operating activities:

Net loss $(13,735) $(11,708)

Adjustments to reconcile net loss

to net cash used in operating

activities:

Depreciation of property, plant

and equipment 2,055 1,463

Amortization of intangibles 62
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SOURCE STAAR Surgical Company
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