XML 32 R23.htm IDEA: XBRL DOCUMENT
v3.25.2

Disaggregation of Sales, Geographic Sales and Product Sales | 6 Months Ended
--- | ---
Jun. 27, 2025
Segment Reporting [Abstract] |
Disaggregation of Sales, Geographic Sales and Product Sales | Note 14 — Disaggregation of Sales, Geographic Sales and Product Sales 100% of the Company’s sales are generated from the ophthalmic surgical product segment and the chief operating decision maker makes operating decisions and allocates resources based upon the consolidated operating results, and therefore the Company operates as one operating segment for financial reporting purposes. The Company’s principal products are implantable Collamer lenses (“ICLs”) used in refractive surgery. Historically the Company marketed and sold cataract intraocular lenses (“IOLs”) and related injectors and injector parts. The Company phased out sales of such products in fiscal 2023, and no longer intends to sell any such products. The composition of the Company’s net sales is primarily related to ICL sales. ICL sales include normal recurring sales adjustments such as sales return allowances. In the following tables, sales are disaggregated by category and sales by geographic market data. The Company maintains finished goods inventory at different sites in the United States, Switzerland and Japan, and from time to time, consigns or ships finished goods inventory to surgeons, hospitals, and distributors in advance of anticipated demand. The Company maintains title and risk of loss on consigned inventory and generally does not recognize revenue for consignment inventory until the Company is notified that the lenses have been implanted. The following table disaggregates the Company’s consignment sales (in thousands): The following breaks down sales into the following categories (in thousands):
|  | Three Months Ended |  |  | Six Months Ended |
|  | June 27, 2025 |  |  | June 28, 2024 |  |  | June 27, 2025 |  |  | June 28, 2024 |
Non-consignment sales |  | $ | 37,525 |  |  | $ | 94,775 |  |  | $ | 75,376 |  |  | $ | 166,539 |
Consignment sales |  |  | 6,795 |  |  |  | 4,230 |  |  |  | 11,533 |  |  |  | 9,822 |
Total net sales |  | $ | 44,320 |  |  | $ | 99,005 |  |  | $ | 86,909 |  |  | $ | 176,361 |
In April 2025, in order to mitigate potential financial exposure from tariffs imposed by China, the Company negotiated and implemented consignment agreements with its two distributors in China and delivered consigned inventory to its distributors. During the quarter ended June 27, 2025, the Company delivered additional consigned inventory to its distributors in China. As consigned inventory in China is purchased by the Company’s distributors, revenue associated with such consigned inventory will be recorded as consignment sales. The Company markets and sells its products in over 75 countries and conducts its manufacturing in the United States. Sales are attributed to countries based on location of customers. During 2025, the Company separately presented Korea as the sales exceeded 10% of total sales and the presentation of immaterial amounts related to normal recurring sales adjustments previously presented in foreign other sales are presented in the countries these normal recurring sales adjustments are attributable to. Prior period amounts have been conformed to current presentation in the following table. The composition of the Company’s net sales to unaffiliated customers was as follows (in thousands):
|  | Three Months Ended |  |  | Six Months Ended |
|  | June 27, 2025 |  |  | June 28, 2024 |  |  | June 27, 2025 |  |  | June 28, 2024 |
Domestic |  | $ | 5,635 |  |  | $ | 5,399 |  |  | $ | 11,094 |  |  | $ | 10,334 |
Foreign: |  |  |  |  |  |  |  |  |  |  |  |
China |  |  | 5,299 |  |  |  | 63,519 |  |  |  | 4,422 |  |  |  | 101,996 |
Japan |  |  | 10,915 |  |  |  | 9,887 |  |  |  | 22,310 |  |  |  | 20,344 |
Korea |  |  | 4,293 |  |  |  | 3,924 |  |  |  | 11,815 |  |  |  | 10,660 |
Other(1) |  |  | 18,178 |  |  |  | 16,276 |  |  |  | 37,268 |  |  |  | 33,027 |
Total foreign sales |  |  | 38,685 |  |  |  | 93,606 |  |  |  | 75,815 |  |  |  | 166,027 |
Total net sales |  | $ | 44,320 |  |  | $ | 99,005 |  |  | $ | 86,909 |  |  | $ | 176,361 |
(1) No other location individually exceeds 10% of the total sales. The Company’s China distributors accounted for an aggregate of 12% and 64% of net sales for the three months ended June 27, 2025 and June 28, 2024, respectively. The Company’s Korea distributor accounted for an aggregate of 14% of net sales for the six months ended June 27, 2025 and the Company’s China distributors accounted for an aggregate of 58% of net sales for the six months ended June 28, 2024. As of December 27, 2024, the Company’s China distributors accounted for an aggregate of 58% of consolidated trade receivables.

X
- Definition Disaggregation of sales, geographic sales and product sales. + References No definition available. + Details
Name: | staa_DisaggregationOfSalesGeographicSalesAndProductSalesDisclosureTextBlock
Namespace Prefix: | staa_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_SegmentReportingAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration