Company: STAA
Filing Date: 2025-09-16
Form Type: DEFM14A
Source: 0001193125-25-204396
Chunk: 91

Company: STAAR SURGICAL CO
Filing Date: 2025-09-16
Form: DEFM14A
Chunk 91
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 text of each summary as the tables alone do not constitute a complete description of the financial analyses. Considering the data in the tables below without considering the full narrative description of the financial analyses, including the methodologies and assumptions underlying the financial analyses, could create a misleading or incomplete view of such financial analyses. Future results may be different from those described and such differences may be material.Approximate implied equity value per share reference ranges derived from the financial analyses described below and other per share ranges presented for reference purposes only were rounded to the nearest $0.05, except with respect to the 52-weektrading range analysis.Financial data utilized for STAAR in the financial analysesdescribed below, to the extent based on financial forecasts and estimates of management, were based on certain financial forecastsand other information and data relating to STAAR provided to or discussed with Citi by the management of STAAR, and approved for Citi’s use by the Board (see the “Projections,” as further summarized in the section entitled “— Certain Unaudited Prospective Financial Information”). Selected Public Companies Analyses Citi reviewed certain publicly available financial and stock market information of STAAR and the following selected companies, 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 above is 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 -55-

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’