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

5)

Income Taxes 893 - 893

Net Loss $(13,735) $(6,147) $(7,588)

Loss Per Share $(0.47) $(0.21) $(0.26)

2008 vs. 2007

9 Months As Reported Ex-Japan

Statement of Operations 2007 $ % $ %

Change Change Change Change

Sales $43,478 $13,259 30% $4,206 10%

Cost of Sales 22,176 4,814 22% 547 2%

Gross Profit 21,302 8,445 40% 3,659 17%

Gross Profit Margin 49.0% 3.4% 7% 3.4% 7%

General and Administrative 9,581 1,860 19% (739) -8%

Marketing and Selling 17,223 3,404 20% 471 3%

Research and Development 4,987 978 20% (549) -11%

Loss on Settlement of Preexisting

Distribution Arrangement - 3,850 - - -

Total Selling, General, and

Administrative 31,791 10,092 32% (817) -3%

Operating Loss (10,489) (1,647) 16% 4,476 -43%

Other Income (Expense) (880) 174 -20% 198 -23%

Loss Before Income Taxes (11,369) (1,473) 13% 4,674 -41%

Income Taxes 339 554 163% 554 163%

Net Loss $(11,708) $(2,027) 17% $4,120 -35%

Loss Per Share $(0.42) $(0.05) 11% $0.16 -38%

9 Months 2008

Cash Flow As Reported Japan Ex-Japan

Cash Use
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SOURCE STAAR Surgical Company
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