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STAAR Surgical Reports Solid First Quarter Progress
Date:5/6/2008

13,412 11,024 21.7%

Refractive

ICL/TICL 4,279 3,642 17.5%

Other Refractive 96 78 23.1%

Total Refractive 4,375 3,720 17.6%

Glaucoma 173 173 0.0%

Total Sales $17,960 $14,917 20.4%

STAAR Surgical Company

Condensed Consolidated Balance Sheet

(in 000's)

Unaudited

March 28, December 28,

2008 2007

Cash, cash equivalents, and short-

term investments - restricted $10,639 $11,045

Accounts receivable trade, net 9,229 6,898

Inventories 15,870 12,741

Prepaids, deposits, and other current

assets 2,754 1,610

Total current assets 38,492 32,294

Property, plant, and equipment, net 6,916 5,772

Intangible assets, net 8,544 3,959

Goodwill, net 7,534 7,534

Advance payment for acquisition of

Canon Staar - 4,000

Other assets 1,053 620

Total assets $62,539 $54,179

Accounts payable $8,973 $4,823

Deferred income taxes - current 102 102

Other current liabiliti
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SOURCE STAAR Surgical Company
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