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STAA · 10-Q filed August 12, 2026

STAA earnings analysis

What we found in STAA's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

STAAR reported $93.5 million of revenue, ahead of the $90.6 million consensus estimate, with gross margin of 74.5% and operating margin of 10.8%. EPS improved to $0.16 but missed the $0.19 estimate, producing a mixed quarter despite strong China-driven growth. Management indicated strong year-over-year growth is expected in Q3 excluding the $25.9 million one-time Q3 2025 order and is planning for growth in Q4, but provided no formal numeric guidance.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Revenue beat estimates
Revenue was $93.5 million, up approximately 112.5% from $44.0 million in Q2 2025 but down approximately 0.5% from $94.0 million in Q1 2026; revenue exceeded the $90.6 million consensus estimate by approximately $2.9 million.
Margins improved
Gross margin was 74.5%, up 0.9 percentage points from 73.6% in Q1 2026 and 0.5 points from 74.0% in Q2 2025. Operating margin improved to 10.8% from 8.5% sequentially and negative 67.6% year over year.
EPS turned higher but missed
GAAP diluted EPS was $0.16, up from $0.10 in Q1 2026 and $(0.34) in Q2 2025, but below the $0.19 consensus estimate by $0.03.
China drove growth
China revenue was $52.3 million and was identified as the principal driver of the year-over-year revenue increase.
Near-term growth outlook remains positive
Management expects strong year-over-year Q3 growth even excluding the $25.9 million one-time order in Q3 2025, and is planning for year-over-year growth in Q4.
Controls remained effective
Disclosure controls were assessed as effective as of July 3, 2026, and there were no changes in internal control over financial reporting that materially affected or were reasonably likely to materially affect controls during the quarter.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

China concentration
China revenue was $52.3 million, representing a substantial concentration of quarterly sales and increasing exposure to China demand, regulatory, and geopolitical conditions.
Difficult comparison distortion
The company’s Q3 comparison excludes a $25.9 million one-time Q3 2025 order, making reported year-over-year growth sensitive to the treatment of that order and potentially masking underlying demand trends.
No updated risk-factor disclosure
The filing states that no material changes in market risk occurred during the six months ended July 3, 2026; however, the company remains exposed to the market and operating risks described in the January 2, 2026 Form 10-K.
Product and regulatory claims
The company is involved in legal proceedings, claims, regulatory actions, and product-liability or medical-device-quality matters in the ordinary course; although no known claim is expected to materially affect results, unexpected outcomes could cause significant financial harm.
The numbers

What they reported.

What the company itself reported, taken out of the document.

What survived to operating profit
Of every $100 of revenue Cost of sales $25 Operating expenses $64 Left as operating profit $11
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$0.16
Gross margin
74.5%
Operating margin
10.8%
Segment
China revenue: $52.3 million, a primary driver of year-over-year growth
Segment
Other segment revenue: not disclosed in the provided filing extract
Guidance

What they said about what is next.

No formal numeric EPS or revenue guidance was provided. Management expects strong year-over-year growth in Q3 excluding the $25.9 million one-time Q3 2025 order and is planning for year-over-year growth in Q4.

How we read the filing overall

The filing reads about the same as the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-Q · May 13, 2026
STAAR Surgical reported a robust Q1 2026 with net sales of $93.5 million, a significant 119.6% increase year-over-year, indicating a strong recovery. The company achieved net income of $5.2 million or $0.10 per diluted…
10-K · March 3, 2026
STAAR Surgical describes a focused, product-led strategy centered on its EVO family of Implantable Collamer Lenses (ICLs) and reports that for the fiscal year ended January 2, 2026 approximately 100% of net sales were…
10-Q · November 5, 2025
STAAR reported Q3 net sales of $94,732,000, up from $88,590,000 in the year-ago quarter, with gross margin expanding to 82.2% and operating income rising to $18,490,000. Diluted EPS was $0.18 (vs. $0.20 a year ago) and…
10-Q · August 6, 2025
STAAR reported Q2 net sales of $44,320,000 and GAAP diluted loss per share of $0.34, with an operating loss of $29,964,000 (74.0% gross margin). Results improved versus the prior quarter (revenue +$1.32M, EPS improved…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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