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STAAR Surgical Reports Strong Second Quarter Financial Results
Date:7/31/2013

$  17,21127.2%IOLs

32.3%

5,863

42.5%

6,774-13.4%33.8%

12,211

41.8%

13,132-7.0%  Total core products

94.3%

17,124

96.5%

15,38011.3%94.3%

34,103

96.5%

30,34312.4%  Non-core productsOther

5.7%

1,040

3.5%

56285.1%5.7%

2,062

3.5%

1,10886.1%Total Sales

100.0%

$  18,164

100.0%

$  15,94213.9%100.0%

$  36,165

100.0%

$  31,45115.0% 

 STAAR Surgical CompanyReconciliation of Non-GAAP Financial Measure(in 000's)UnauditedThree Months EndedSix Months EndedJune 28,June 29,June 28,June 29,2013201220132012Net income (loss) - (as reported)$
278

$   (491)$
749

$   (259)Less:  Manufacturing consolidation expenses613

6971,514

$  1,252  Spain distribution transition cost-

173442

$
73  Foreign currency impact(77)

249264

$
82  Fair value adjustment of warrants-

(222)(27)

$   (207)  Stock-based compensation expense985

7942,019

$  1,481Net income - (adjusted)$  1,799

$  1,200$  4,961

$  2,622Net income (loss) per share, basic - (as reported)$   0.01

$  (0.01)$   0.02

$  (0.01)  Manufacturing consolidation expenses$   0.02

$   0.02$   0.04

$   0.03  Spain distribution transition cost$
-

$   0.00$   0.01

$   0.00  Foreign currency impact$  (0.00)

$   0.01$   0.01

$   0.01  Fair value adjustment of warrants$
-

$  (0.01)$  (0.00)

$  (0.01)  Stock-based compensation expense$ &#
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SOURCE STAAR Surgical Company
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