Company: STAA
Filing Date: 2025-08-29
Form Type: PREM14A
Source: 0001193125-25-192889
Chunk: 287

Company: STAAR SURGICAL CO
Filing Date: 2025-08-29
Form: PREM14A
Chunk 287
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Ultimate Parent. “” means Alcon Inc., a corporation (société anonyme) organized under
the laws of Switzerland.

Voting Company Debt. “” is defined in
of the Agreement.

WARN. “” is defined in
of the Agreement.

Willful Breach. “” is defined in
of the Agreement.

Window Shop End Time. “” means
11:59 p.m. (New York time) on September 19, 2025.

A-A-14

Annex B

388 Greenwich Street

New York, NY 10013

August 4, 2025

The
Board of Directors

STAAR Surgical Company

25510
Commercentre Drive

Lake Forest, CA 92630

Members of the
Board:

You have requested our opinion as to the fairness, from a financial point of view, to the holders of the common stock of STAAR Surgical Company
(the “Company”) of the Merger Consideration (as defined below) to be received by such holders pursuant to the terms and subject to the conditions set forth in an Agreement and Plan of Merger (the “Merger Agreement”) proposed
to be entered into by and among Alcon Research, LLC (“Parent”), Rascasse Merger Sub, Inc., a wholly-owned subsidiary of Parent (“Merger Sub”), and the Company. As more fully described in the Merger Agreement, (i) Merger
Sub will be merged with and into the Company (the “Merger”), with the Company surviving the Merger as a wholly-owned subsidiary of Parent, and (ii) each issued and outstanding share of the common stock, par value $0.01 per share, of
the Company (“Company Common Stock”) (other than Excluded Shares and Dissenting Shares (each as defined in the Merger Agreement)) will be converted into the right to receive $28.00 in cash (the “Merger Consideration”),
without interest. The terms and conditions of the Merger are more fully set forth in the Merger Agreement.

In arriving at our opinion, we reviewed a
draft, dated August 4, 2025, of the Merger Agreement and held discussions with certain senior officers, directors and other representatives and advisors of the Company concerning the business, operations and prospects of the Company. We
reviewed certain publicly available business and financial information relating to the Company provided to or discussed with us by the management of the Company, including certain financial forecasts and other information and