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STAAR Surgical Reports Third Quarter Results
Date:10/30/2007

densed Consolidated Balance Sheet

(in 000's)

Unaudited

September 28, December 29,

2007 2006

Cash and cash equivalents $14,196 $7,758

Short-term investments-restricted $150 $-

Accounts receivable, net 5,961 6,524

Inventories, net 13,789 12,939

Prepaids, deposits, and other current assets 2,614 1,923

Total current assets 36,710 29,144

Investment in joint venture - 397

Property, plant, and equipment, net 5,598 5,846

Patents and licenses, net 4,079 4,439

Goodwill, net 7,534 7,534

Long-term investments-restricted - 150

Other assets 256 260

Total assets $54,177 $47,770

Notes payable-Line of Credit $- $1,802

Accounts payable 4,572 5,055

Other current liabilities 9,074 8,074

Total current liabilities 13,646 14,931

Other-long term liabilities 1,305 1,079

Warrant Obligation 102 -

Total liabilities 15,053 16,010

Stockholders' equity - net 39,124 31,760

Total liabilities, warrant obligation

and equity $54,177 $47,770

STAAR Surgical Company

Condensed Consolidated Statements of Cash Fl
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SOURCE STAAR Surgical Company
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