XML 42 R32.htm IDEA: XBRL DOCUMENT v3.21.2

Stockholders' Equity (Tables)

6 Months Ended

Jul. 02, 2021

Stockholders Equity Note [Abstract]

Schedule of Compensation Cost

The cost that has been charged against income for stock-based compensation is set forth below (in thousands):

		Three Months Ended								Six Months Ended
		July 2, 2021				July 3, 2020				July 2, 2021				July 3, 2020
Employee stock options		$	2,784			$	2,505			$	5,256			$	4,737
Restricted stock			232				76				398				154
Restricted stock units			811				274				1,348				823
Performance stock units			108				—				201				—
Nonemployee stock options			57				63				119				125
Total stock-based compensation expense		$	3,992			$	2,918			$	7,322			$	5,839

Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs

The Company recorded stock-based compensation costs in the following categories (in thousands):

		Three Months Ended								Six Months Ended
		July 2, 2021				July 3, 2020				July 2, 2021				July 3, 2020
Cost of sales		$	54			$	30			$	89			$	52
General and administrative			1,815				1,209				3,254				2,294
Selling and marketing			953				812				1,786				1,867
Research and development			1,170				867				2,193				1,626
Total stock-based compensation expense, net			3,992				2,918				7,322				5,839
Amounts capitalized as part of inventory			390				291				699				560
Total stock-based compensation expense, gross		$	4,382			$	3,209			$	8,021			$	6,399

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions

The risk-free rate is based on the U.S. Treasury yield curve corresponding to the expected term at the time of the grant.

		Three Months Ended								Six Months Ended
		July 2, 2021				July 3, 2020				July 2, 2021				July 3, 2020
Expected dividend yield			0	%			0	%			0	%			0	%
Expected volatility			53	%			53	%			53	%			53	%
Risk-free interest rate			0.83	%			0.31	%			0.84	%			0.53	%
Expected term (in years)			5.38				5.72				5.38				5.72

Schedule of Share-based Compensation, Stock Options, Activity

A summary of stock option activity under the Plan for six months ended July 2, 2021is presented below:

		Stock Options (in 000’s)				Minimum Exercise Price				Maximum Exercise Price
Outstanding at January 1, 2021			3,418
Granted			258
Exercised			(906	)
Forfeited or expired			(23	)
Outstanding at July 2, 2021			2,747			$	5.34			$	154.96
Exercisable at July 2, 2021			1,928

Schedule of Share-based Compensation, Restricted Stock, RSUs and PSUs Activity

A summary of restricted stock, RSUs and PSUs activity under the Plan for the six months ended July 2, 2021 is presented below (shares in thousands):

		Restricted Stock				RSUs				PSUs
Unvested at January 1, 2021			11				122				15
Granted			3				48				—
Vested			(11	)			(34	)			—
Forfeited or expired			—				—				—
Unvested at July 2, 2021			3				136				15

X

- Definition

Tabular disclosure of compensation cost that has been charged against income.

+ References

No definition available.

+ Details

Name:	staa_ScheduleOfCompensationCostTableTextBlock
Namespace Prefix:	staa_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of share based compensation restricted stock and restricted stock units activity and performance stock units.

+ References

No definition available.

+ Details

Name:	staa_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityAndPerformanceStockUnitsTableTextBlock
Namespace Prefix:	staa_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 14.F)
-URI http://asc.fasb.org/extlink&oid=115993241&loc=d3e301413-122809

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901

+ Details

Name:	us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(1)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (f)(2)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_StockholdersEquityNoteAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration