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STAAR Surgical Reports 19% Revenue Growth Second Quarter
Date:8/2/2011

aids, deposits, and other current assets1,7541,715   Total current assets32,77529,986Property, plant, and equipment, net3,4193,732Intangible assets, net3,2963,672Goodwill1,7861,786Deferred income taxes202202Other assets1,1661,207   Total assets$  42,644$
40,585LIABILITIES AND STOCKHOLDERS' EQUITYCurrent liabilities:Line of credit$
2,480$
2,460Accounts payable3,4523,717Deferred income taxes326326Obligations under capital leases 393431Other current liabilities5,7376,513   Total current liabilities12,38813,447Obligations under capital leases 1,3411,403Deferred income taxes606488Other long-term liabilities2,7612,820Total liabilities17,09618,158Stockholders' equity:Common stock355351Additional paid-in capital154,108152,014Accumulated other comprehensive income1,9622,100Accumulated deficit(130,877)(132,038)   Total stockholders' equity25,54822,427Total liabilities and stockholders' equity$  42,644$
40,585STAAR Surgical CompanyCondensed Consolidated Statements of Operations(In 000's except for per share data)Three Months EndedSix Months Ended% ofJuly 1,% ofJuly 2Change% ofJuly 1,% ofJuly 2ChangeSales2011Sales2010Amount%Sales2011Sales2010Amount%Net sales100.0%

$
,269100.0%

$
3,639$
2,63019.3%100.0%

$
31,118100.0%

$
27,417$
3,70113.5%Cost of sales33.2%

5,40836.4%

4,9604489.0%34.2%

10,62836.1%

9,9097197.3%Gross profit66.8%

10,86163.6%

8,6792,18225.1%65.8%

20,49063.9%

17,5082,98217.0%Selling, general and administrative expenses:  General and administrative25.2%

4,09824.0%

3,26883025.4%24.5%

7,62824.3%

6,65797114.6%  Marketing and selling25.8%

4,20030.3%

4,134661.6%27.8%

8,65929.1%

7,9656948.7%  Research and development8.6%

1,39310.1%

1,376171.2%9.1%

2,82510.6%

2,909(84)-2.9%  Other general and administrative expenses0.0%

-5.1%
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SOURCE STAAR Surgical Company
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