Company: STAA
Filing Date: 2025-08-29
Form Type: PREM14A
Source: 0001193125-25-192889
Chunk: 100

Company: STAAR SURGICAL CO
Filing Date: 2025-08-29
Form: PREM14A
Chunk 100
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ger if the disclosure is
included in a document such as this proxy statement. In addition, reconciliations of non-GAAP financial measures were not relied upon by the Board in connection with its evaluation of the Merger or by Citi for
purposes of its financial analyses and opinion. Accordingly, STAAR has not provided a reconciliation of the non-GAAP financial measures included in the financial projections to the most directly comparable
GAAP financial measures. Non-GAAP financial

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measures should not be considered in isolation from, or as a substitute for, financial information calculated and presented in accordance with GAAP, and non-GAAPfinancial measures as used by STAAR may not be comparable to similarly titled amounts used by other companies. Accordingly, these non-GAAPfinancial measures should be considered together with, and not as an alternative to, financial measures calculated and presented in accordance with GAAP. The financial projections include Adjusted EBITDA (burdened by stock-based compensation expense (“SBC”)), Adjusted EBITDA (unburdened by SBC) and Adjusted EBITDA Margin, each of which is a non-GAAPfinancial measure. Certain supplemental information with respect to the calculation of these non-GAAPfinancial measures is included in the footnotes to the tables for the financial projections. STAAR believes that its presentation of these non-GAAPmeasures provides useful supplemental information to investors and management regarding STAAR’s financial condition and results of operations. Other firms may calculate non-GAAPmeasures differently than STAAR, which limits comparability between companies. Non-GAAPmeasures are not in accordance with, nor a substitute for, GAAP. Projections Subject to the foregoing qualifications, the following table presents a summary of the Projections:

| ($ in millions)                |     | 2025E |     |   |     | 2026E |      |   |     | 2027E |      |   |     | 2028E |      |   |     | 2029E |      |   |     | 2030E |      |   |
|:-------------------------------|:----|:------|----:|:--|:----|:------|-----:|:--|:----|:------|-----:|:--|:----|:------|-----:|:--|:----|:------|-----:|:--|:----|:------|-----:|:--|
| Net Sales