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Staar Surgical STAA Deferred Rent Credit

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Other financials

Income statement

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Revenue$93.5M+120%
Gross profit$68.9M+146%
Operating income$8.0M+114%
Net income$5.2M+110%
EPS (diluted)$0.10+109%

Balance sheet

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Cash & equivalents$131.9M-23.8%
Total debt$37.3M+1.7%
Total equity$352.4M+0.7%
Total assets$451.1M-1.4%

Cash flow

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Operating cash flow-$21.7M-278%
CapEx$443.0K-69.8%
Free cash flow-$22.1M-207%

Valuation

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Market cap$1.25B-7.5%
Enterprise value$1.16B-5.7%
P/S4.3×-1.7×

Profitability

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Gross margin76.9%+2.9pp
Operating margin-9.1%-3.5pp
Net margin-7.2%-3.0pp
FCF margin-19.6%+55.9pp

Returns & leverage

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Return on equity-6%-2.4pp
Debt / equity0.1×0.0×
Current ratio5.1×+0.3×

Where this comes from

Reported directly by Staar Surgical in its filing.

Tagged under the XBRL concept us-gaap:DeferredRentCreditNoncurrent.

The source filing: Staar Surgical’s 10-Q, filed May 13, 2026.

Filed
May 13, 2026, 4:06 PM EDT
Fiscal quarter
Q1 FY2026
Calendar quarter
Q2 2026
Accession
0000718937-26-000023
Line itemApril 3, 2026January 2, 2026
Total current liabilities60,99468,504
Obligations under operating leases31,18932,481
Asset retirement obligations4445
Deferred rent8989
Pension liability6,4366,375
Total liabilities98,752107,494
Commitments and contingencies (Note 12)
Stockholders’ equity:

ITEM 1. FINANCIAL STATEMENTS

FAQ

What is Staar Surgical's deferred rent credit?
Staar Surgical (STAA) reported deferred rent credit of $89K in Q1 2026.
What does deferred rent credit mean?
This liability arises when actual cash rent payments differ from the straight-line rent expense recognized in the income statement over the life of a lease. It occurs when lease agreements include scheduled rent increases, requiring the company to smooth the expense over the entire term. This metric provides insight into the company's long-term fixed cost obligations and lease accounting practices.

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