Company: STAA
Filing Date: 2025-10-30
Form Type: DEFA14A
Source: 0001193125-25-258558
Chunk: 26

Company: STAAR SURGICAL CO
Filing Date: 2025-10-30
Form: DEFA14A
Chunk 26
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 the following selected companies and the companies listed in the table below, which are collectively referred to as the “selected companies” : .

| • |     | SI-BONE, Inc. |

| • |     | AtriCure, Inc. |

| • |     | Carl Zeiss Meditec AG |

| • |     | Tandem Diabetes Care, Inc. |

| • |     | RxSight, Inc. |

Although none of the selected companies listed aboveis directly comparable to STAAR, the companies included were chosen because they have operations that, for purposes of Citi’s analysis and based on its experience and professional judgment, may be considered generally relevant in evaluating those of STAAR based on business sector participation, operational characteristics and financial metrics. The quantitative information used in this analysis, to the extent that it is based on market data, was based on market data as of August 1, 2025. For each of the selected companies, and for STAAR for reference, Citi calculated and reviewed, among other information, enterprise value as a multiple of 2026 estimated revenue (such multiple, “EV / 2026E Revenue”). Financial data of the selected companies were based on Wall Street research analysts’ estimates and other publicly available information. With respect to the multiples calculated for STAAR for reference, the financial data of STAAR was based on Wall Street research analysts’ estimates, other publicly available information and information provided by STAAR management. The overall low to high EV / 2026E Revenue multiples, on a fully diluted basis, observed for the selected companies were 0.7x to 3.1x (with a median of 1.9x). The results of this review were as follows:

| Selected Company           |     | Enterprise Value 
 ($ in millions)  |       |     | EV /2026E 
 Revenue   |      |
|:---------------------------|:----|:-----------------|------:|:----|:----------|:-----|
| SI-BONE, Inc.              |     | $                |   700 |     |           | 3.1x |
| AtriCure, Inc.             |     | $                | 1,742 |     |           | 2.9x |
| Carl Zeiss Meditec AG      |     | $                | 5,323 |     |           | 1.9x |
| Tandem Diabetes Care, Inc. |     | $