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STAAR Surgical Reports Strong First Quarter 2013 Financial Results
Date:5/1/2013

131,981)(132,453)Total stockholders' equity32,64931,742Total liabilities and stockholders' equity$  52,658$
54,759 STAAR Surgical CompanyCondensed Consolidated Statements of Operations(In 000's except for per share data)Three Months Ended% ofMarch 29,% ofMarch 30,ChangeSales2013Sales2012Amount%Net sales100.0%

$   18,001100.0%

$   15,509$   2,49216.1%Cost of sales29.7%

5,34729.7%

4,607(740)16.1%Gross profit70.3%

12,65470.3%

10,9021,75216.1%Selling, general and administrative expenses:  General and administrative22.0%

3,95824.8%

3,860982.5%  Marketing and selling29.4%

5,28630.1%

4,66362313.4%  Research and development7.6%

1,36610.0%

1,546(180)-11.6%  Medical device tax0.3%

590.0%

0590.0%Selling, general, and administrative expenses59.4%

10,66964.9%

10,0696006.0%  Other general and administrative expenses5.0%

9013.6%

55534662.3%Total selling, general and administrative expenses64.4%

11,57068.5%

10,6249468.9%Operating income6.0%

1,0841.8%

278806289.9%Other income (expense):  Interest income0.2%

350.0%

-35#DIV/0!  Interest expense-0.5%

(83)-0.6%

(95)12-12.6%  (Loss) Gain on foreign currency transactions-1.9%

(341)0.4%

67(408)-609.0%  Other income (expense), net0.5%

901.4%

214(124)-57.9%Total other income (expense), net-1.7%

(299)1.2%

186(485)-260.8%Income before provision for income taxes4.3%

7853.0%

46432169.2%Provision for income taxes1.7%

3141.5%

2328235.3%Net income2.6%

$
4711.5%

$
232$
239103.0%Net Income per share-basic$
.01$
.01Net Income per share-diluted$
.01$
.01Weighted average shares outstanding - basic36,42736,071Weighted average
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SOURCE STAAR Surgical Company
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