Company: STAA
Filing Date: 2025-09-16
Form Type: DEFM14A
Source: 0001193125-25-204396
Chunk: 101

Company: STAAR SURGICAL CO
Filing Date: 2025-09-16
Form: DEFM14A
Chunk 101
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and should not be relied upon as such. Neither STAAR nor its affiliates nor advisors nor any other person has made any representation to any of STAAR’s stockholders or any other person regarding STAAR’s actual

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performance compared to the results included in the financial projections, nor has STAAR made any representation to Alcon or its affiliates, in the Merger Agreement or otherwise, concerning the financial projections. The financial projections should be evaluated, if at all, in conjunction with the historical financial statements and other information contained in STAAR’s public filings with the SEC. For more information about STAAR’s actual results and historical financial information, see “ Where You Can Find More Information.” The financial projections contain certain non-GAAPfinancial measures and were not prepared with a view toward compliance with GAAP or published guidelines of the SEC. The SEC rules that would otherwise require a reconciliation of a non-GAAPfinancial measure to the most directly comparable financial measure calculated and presented in accordance with GAAP do not apply to non-GAAPfinancial measures included in a disclosure relating to a proposed business combination such as the Merger if the disclosure is included in a document such as this proxy statement. In addition, reconciliations of non-GAAPfinancial 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-GAAPfinancial measures included in the financial projections to the most directly comparable GAAP financial measures. Non-GAAPfinancial 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.