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STAAR Surgical Reports Second Quarter 2012 Financial Results
Date:8/1/2012

t June 29, 2012 compared with $16.4 million at March 30, 2012 and $16.7 million at December 30, 2011.  The Company generated $1.7 million in cash from operating activities during the second quarter. 

Conference CallThe Company will host a conference call and video webcast today, August 1, 2012 at 4:30 p.m. Eastern / 1:30 p.m. Pacific to discuss the Company's second quarter 2012 financial results and recent corporate developments. The dial-in number for the conference call is 800-762-8779 for domestic participants and 480-629-9645 for international participants.

The Company will also be using slides to illustrate its second quarter 2012 results and operational progress.  The slides and live webcast of the call can be accessed from the investor relations section of the STAAR website at www.staar.com.Use of Non-GAAP Financial MeasuresThis press release includes supplemental non-GAAP financial information, which STAAR believes investors will find helpful in understanding its operating performance.  "Adjusted Net Income" excludes the following items that are included in "Net Income" as calculated in accordance with U.S. generally accepted accounting principles ("GAAP"):
manufacturing consolidation expenses, gain or loss on foreign currency transactions, the fair value adjustment of outstanding warrants issued in 2007, and stock-based compensation expenses. 

We believe that "Adjusted Net Income" is useful to investors in gauging the outcome of the key drivers of our business performance:  our ability to increase sales revenue and our ability to increase profit margin by improving the mix of high value products while reducing the costs over which we have control. 

We have excluded manufacturing consolidation expenses because these are non-recurring expenses and their inclusion may mask underlying trends in our business performance. 

We have excluded
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SOURCE STAAR Surgical Company
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