Company: STAA
Filing Date: 2025-09-16
Form Type: DEFM14A
Source: 0001193125-25-204396
Chunk: 99

Company: STAAR SURGICAL CO
Filing Date: 2025-09-16
Form: DEFM14A
Chunk 99
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AR’s
independent auditors, nor any other independent accountants, have compiled, examined, or performed any procedures with respect to the financial projections contained herein, nor have they expressed any opinion or any other form of assurance on such
information or its achievability, and they assume no responsibility for, and disclaim any association with, the financial projections. A summary of the financial projections is included in this proxy statement only because they were made available
to the Board, Citi or Alcon, as applicable, as described in this proxy statement, and are not included in this proxy statement to influence a STAAR stockholder’s decision whether to vote to adopt the

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Merger Agreement or for any other purpose. The inclusion of the financial projections in this proxy statement does not constitute an admission or representation by STAAR that the information
contained therein is material information nor should the inclusion be regarded as an indication that STAAR or anyone else then considered, or now considers, such summaries to be necessarily predictive of actual future events, and this information
should not be relied upon as such. In light of the foregoing, STAAR’s stockholders are cautioned not to place undue reliance thereon. The prospective financial information has been prepared by, and is the responsibility of, our management. BDO
USA, P.C. has not audited, reviewed, examined, compiled, nor applied agreed-upon procedures with respect to this prospective financial information. Accordingly, BDO USA, P.C. does not express an opinion or any
other form of assurance with respect thereto. The report of BDO USA, P.C. incorporated by reference in this proxy statement relates to STAAR’s Annual Report on Form 10-K for the year ended
December 27, 2024 and does not extend to the prospective financial information, and should not be read to do so.

In the view of
STAAR’s management, the Projections reflect management’s best and most current available estimates and judgments regarding STAAR’s risk-adjusted likely future financial performance on a standalone basis as of the time they were
prepared. While presented with numerical specificity, the financial projections are based upon a variety of estimates and assumptions that are inherently uncertain. Some or all of the estimates and assumptions that have been made in connection with
the preparation of the financial projections may have changed since the dates that the financial projections were prepared. None of STAAR or any of its affiliates, advisors or other representatives assumes any responsibility for the validity,
reasonableness, accuracy