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

$18,112 $2,910 $15,202

Cost of Sales 7,654 830 6,824

Gross Profit 10,458 2,080 8,378

Gross Profit Margin 57.7% 71.5% 55.1%

General and Administrative 3,480 930 2,550

Marketing and Selling 6,514 811 5,703

Research and Development 1,890 490 1,400

Loss on Settlement of Preexisting

Distribution Arrangement - - -

Total Selling, General, and

Administrative 11,884 2,231 9,653

Operating Loss (1,426) (151) (1,275)

Other Income (Expense) (585) (4) (581)

Loss Before Income Taxes (2,011) (155) (1,856)

Income Taxes 239 10 229

Net Loss $(2,250) $(165) $(2,085)

Loss Per Share $(0.08) $(0.01) $(0.07)

2008 vs. 2007

Q3 As Reported Ex-Japan

Statement of Operations 2007 $ % $ %

Change Change Change Change

Sales $13,629 $4,483 33% $1,573 12%

Cost of Sales 6,859 795 12% (35) -1%

Gross Profit 6,770 3,688 54% 1,608 24%

Gross Profit Margin 49.7% 8.1% 16% 5.4% 11%

General and Administrative 2,868 612 21% (318) -11%

Marketing and Selling 5,775 739
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SOURCE STAAR Surgical Company
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