Company: STAA
Filing Date: 2025-09-16
Form Type: DEFM14A
Source: 0001193125-25-204396
Chunk: 88

Company: STAAR SURGICAL CO
Filing Date: 2025-09-16
Form: DEFM14A
Chunk 88
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 prices and trading volumes of STAAR common stock; certain historical and projected earnings and other operating data of STAAR; and the capitalization and financial condition of STAAR; and |

| • |     | considered, to the extent publicly available, the financial terms of certain other transactions which Citi                                                                                                                                                
 considered relevant in evaluating the Merger and analyzed certain financial, stock market and other publicly available information relating to the businesses of certain other companies whose operations Citi considered relevant in evaluating those of 
 STAAR.                                                                                                                                                                                                                                                    |

-53-

In addition to the foregoing, Citi conducted such other analyses and examinations and
considered such other information and financial, economic and market criteria as Citi deemed appropriate in arriving at its opinion. The issuance of Citi’s opinion had been authorized by Citi’s fairness opinion committee.

In rendering its opinion, Citi assumed and relied, without independent verification, upon the accuracy and completeness of all financial and
other information and data publicly available or provided to or otherwise reviewed by or discussed with Citi and upon the assurances of the management of STAAR that they were not aware of any relevant information that has been omitted or that
remained undisclosed to Citi. With respect to financial forecasts and other information and data relating to STAAR provided to or otherwise reviewed by or discussed with Citi, Citi was advised by the management of STAAR, and Citi assumed, with the
Board’s consent, that such forecasts and other information and data were reasonably prepared in good faith on bases reflecting the best currently available estimates and judgments of the management of STAAR as to, and are a reasonable basis
upon which to evaluate, the future financial performance of STAAR. Citi also assumed, with the Board’s consent, that the financial results reflected in such financial forecasts and other information and data utilized in its analyses would be
realized in the amounts and at the times projected. Citi expressed no view or opinion as to any financial and other information or data (or any underlying assumptions on which any such financial and other information or data are based) provided to
or otherwise reviewed by or discussed with Citi.

Citi assumed, with the Board’s consent, that the Merger would be consummated in
accordance with the terms, conditions and agreements set forth in the Merger Agreement, and in compliance with all applicable laws, documents and other requirements, without waiver, modification or amendment of any material term, condition or
agreement and that, in the course of obtaining the necessary governmental