XML 46 R37.htm IDEA: XBRL DOCUMENT
v3.25.2

Stockholders' Equity (Tables) | 6 Months Ended
--- | ---
Jun. 27, 2025
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 |
|  | June 27, 2025 |  |  | June 28, 2024 |  |  | June 27, 2025 |  |  | June 28, 2024 |
Employee stock options |  | $ | 1,640 |  |  | $ | 3,518 |  |  | $ | 4,045 |  |  | $ | 6,691 |
Restricted stock |  |  | 145 |  |  |  | 170 |  |  |  | 302 |  |  |  | 198 |
RSUs |  |  | 3,345 |  |  |  | 3,053 |  |  |  | 6,308 |  |  |  | 5,343 |
PSUs |  |  | 2,211 |  |  |  | 2,119 |  |  |  | 2,607 |  |  |  | 2,804 |
Nonemployee stock options |  |  | 208 |  |  |  | 151 |  |  |  | 302 |  |  |  | 292 |
Nonemployee RSUs |  |  | 253 |  |  |  | 31 |  |  |  | 253 |  |  |  | 53 |
Total stock-based compensation expense |  | $ | 7,802 |  |  | $ | 9,042 |  |  | $ | 13,817 |  |  | $ | 15,381 |
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 |
|  | June 27, 2025 |  |  | June 28, 2024 |  |  | June 27, 2025 |  |  | June 28, 2024 |
Cost of sales |  | $ | 90 |  |  | $ | 363 |  |  | $ | 380 |  |  | $ | 661 |
General and administrative |  |  | 4,643 |  |  |  | 4,981 |  |  |  | 7,326 |  |  |  | 8,056 |
Selling and marketing |  |  | 1,309 |  |  |  | 1,319 |  |  |  | 2,586 |  |  |  | 2,529 |
Research and development |  |  | 1,760 |  |  |  | 2,379 |  |  |  | 3,525 |  |  |  | 4,135 |
Total stock-based compensation expense, net |  |  | 7,802 |  |  |  | 9,042 |  |  |  | 13,817 |  |  |  | 15,381 |
Amounts capitalized as part of inventory |  |  | 192 |  |  |  | 440 |  |  |  | 504 |  |  |  | 777 |
Total stock-based compensation expense, gross |  | $ | 7,994 |  |  | $ | 9,482 |  |  | $ | 14,321 |  |  | $ | 16,158 |
Schedule of Unrecognized Compensation Cost, Non-Vested Stock-Based Compensation Arrangements | As of June 27, 2025, total unrecognized compensation cost related to non-vested stock-based compensation arrangements were as follows (in thousands):
|  | June 27, 2025 |
Stock options |  | $ | 9,026 |
RSUs and PSUs |  |  | 40,468 |
Total unrecognized stock-based compensation cost |  | $ | 49,494 |
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 |
|  | June 27, 2025 |  |  | June 28, 2024 |  |  | June 27, 2025 |  |  | June 28, 2024 |
Expected dividend yield |  |  | 0 | % |  |  | 0 | % |  |  | 0 | % |  |  | 0 | %
Expected volatility |  |  | 60 | % |  |  | 59 | % |  |  | 60 | % |  |  | 59 | %
Risk-free interest rate |  |  | 4.03 | % |  |  | 4.45 | % |  |  | 4.09 | % |  |  | 4.19 | %
Expected term (in years) |  |  | 5.05 |  |  |  | 5.29 |  |  |  | 5.05 |  |  |  | 5.29 |
Schedule of Share-based Compensation, Stock Options, Activity | A summary of stock option activity under the Equity Plan for the six months ended June 27, 2025 is presented below:
|  | Stock Options (in 000’s) |  |  | Weighted- Average Exercise Price |  |  | Weighted- Average Remaining Contractual Term (years) |  |  | Aggregate Intrinsic Value (in 000’s) |
Outstanding at December 27, 2024 |  |  | 2,808 |  |  | $ | 45.72 |  |  |  |  |  |  |
Granted |  |  | 112 |  |  |  | 17.53 |  |  |  |  |  |  |
Exercised |  |  | (53 | ) |  |  | 7.23 |  |  |  |  |  |  |
Forfeited or expired |  |  | (433 | ) |  |  | 47.71 |  |  |  |  |  |  |
Outstanding at June 27, 2025 |  |  | 2,434 |  |  | $ | 44.87 |  |  |  | 5.04 |  |  | $ | 1,238 |
Exercisable at June 27, 2025 |  |  | 1,928 |  |  | $ | 47.18 |  |  |  | 4.07 |  |  | $ | 1,200 |
Schedule of Share-based Compensation, Restricted Stock, RSU and PSU Activity | A summary of restricted stock, RSU and PSU activity under the Equity Plan for the six months ended June 27, 2025 is presented below (shares in thousands):
|  | Restricted Stock |  |  | RSUs |  |  | PSUs |
Unvested at December 27, 2024 |  |  | 16 |  |  |  | 695 |  |  |  | 406 |
Granted |  |  | — |  |  |  | 1,234 |  |  |  | 849 |
Vested |  |  | (16 | ) |  |  | (248 | ) |  |  | (20 | )
Forfeited or expired |  |  | — |  |  |  | (151 | ) |  |  | (417 | )
Unvested at June 27, 2025 |  |  | — |  |  |  | 1,530 |  |  |  | 818 |

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: | dtr-types: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: | dtr-types: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 -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types: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 -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -SubTopic 10 -Topic 718 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (e) -SubTopic 10 -Topic 718 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types: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 -Topic 718 -SubTopic 10 -Subparagraph (f)(2) -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of cost not yet recognized and weighted-average period over which cost is expected to be recognized for nonvested award under share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Subparagraph (i) -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfUnrecognizedCompensationCostNonvestedAwardsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types: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