Company Overview - STAAR Surgical Company (NASDAQ:STAA) specializes in phakic intraocular lenses (IOLs) with its EVO family of Implantable Collamer® Lenses (EVO ICL™) for vision correction [1] - The company is based in Lake Forest, California, and is known for its commitment to transparency with investors [1] - STAAR competes in the medical device industry, focusing on innovative vision correction solutions [1] Financial Performance - On October 29, 2025, STAAR reported earnings per share (EPS) of $0.17, slightly below the estimated $0.18 [2] - The company generated revenue of $94.7 million, surpassing the estimated $89.4 million, reflecting strong sales performance [2] Valuation Metrics - The price-to-sales ratio of about 6 indicates that investors are willing to pay $6 for every dollar of sales, showing confidence in the company's revenue potential [3] - The enterprise value to sales ratio is approximately 5.43, reflecting STAAR's valuation relative to its revenue [3] - The enterprise value to operating cash flow ratio is around -42.74, indicating difficulties in generating positive cash flow from operations [3] - STAAR maintains a low debt-to-equity ratio of about 0.12, suggesting a relatively low level of debt compared to its equity [3] Liquidity Position - STAAR's current ratio is approximately 4.94, indicating strong liquidity and the company's ability to cover its short-term liabilities [4] - This strong liquidity position provides a buffer for the company as it continues to focus on its core business of vision correction solutions [4]