Company: STAA
Filing Date: 2025-02-21
Form Type: 10-K
Source: 0000950170-25-024813
Chunk: 173

Company: STAAR SURGICAL CO
Filing Date: 2025-02-21
Form: 10-K
Item: Item 8
Chunk 173
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, 2023 and December 30, 2022
     
    F-5

    Consolidated Statements of Comprehensive Income (Loss) for the years ended December 27, 2024, December 29, 2023 and December 30, 2022
     
    F-6

    Consolidated Statements of Stockholders’ Equity for the years ended December 27, 2024, December 29, 2023 and December 30, 2022
     
    F-7

    Consolidated Statements of Cash Flows for the years ended December 27, 2024, December 29, 2023 and December 30, 2022
     
    F-8

    Notes to Consolidated Financial Statements
     
    F-9

    Schedule II Valuation and Qualifying Accounts and Reserves
     
    F-40

F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Shareholders and Board of Directors

STAAR Surgical Company 

Lake Forest, California

Opinion on the Consolidated Financial StatementsWe have audited the accompanying consolidated balance sheets of STAAR Surgical Company (the “Company”) as of December 27, 2024 and December 29, 2023, the related consolidated statements of operations, comprehensive income (loss), stockholders’ equity, and cash flows for each of the three fiscal years in the period ended December 27, 2024, and the related notes and financial statement schedule listed in the accompanying index (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company at December 27, 2024 and December 29, 2023, and the results of its operations and its cash flows for each of the three fiscal years in the period ended December 27, 2024, in conformity with accounting principles generally accepted in the United States of America.We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”), the Company's internal control over financial reporting as of December 27, 2024, based on criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) and our report dated February 21, 2025 expressed an unqualified opinion thereon.

Basis for Opinion

These consolidated financial statements are the responsibility of