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Disaggregation of Sales, Geographic Sales and Product Sales | 9 Months Ended
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Sep. 26, 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):
|  | Three Months Ended |  |  | Nine Months Ended |
|  | September 26, 2025 |  |  | September 27, 2024 |  |  | September 26, 2025 |  |  | September 27, 2024 |
Non-consignment sales |  | $ | 62,995 |  |  | $ | 83,703 |  |  | $ | 138,371 |  |  | $ | 250,242 |
Consignment sales |  |  | 31,737 |  |  |  | 4,887 |  |  |  | 43,270 |  |  |  | 14,709 |
Total net sales |  | $ | 94,732 |  |  | $ | 88,590 |  |  | $ | 181,641 |  |  | $ | 264,951 |
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 quarters ended June 27, 2025 and September 26, 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. China consignment sales for the three and nine months ended September 26, 2025 were $27,969,000 and $30,754,000, respectively. 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 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 |  |  | Nine Months Ended |
|  | September 26, 2025 |  |  | September 27, 2024 |  |  | September 26, 2025 |  |  | September 27, 2024 |
Domestic |  | $ | 5,632 |  |  | $ | 4,681 |  |  | $ | 16,726 |  |  | $ | 15,015 |
Foreign: |  |  |  |  |  |  |  |  |  |  |  |
China |  |  | 55,833 |  |  |  | 52,468 |  |  |  | 60,255 |  |  |  | 154,464 |
Japan |  |  | 11,226 |  |  |  | 10,534 |  |  |  | 33,536 |  |  |  | 30,878 |
Other(1) |  |  | 22,041 |  |  |  | 20,907 |  |  |  | 71,124 |  |  |  | 64,594 |
Total foreign sales |  |  | 89,100 |  |  |  | 83,909 |  |  |  | 164,915 |  |  |  | 249,936 |
Total net sales |  | $ | 94,732 |  |  | $ | 88,590 |  |  | $ | 181,641 |  |  | $ | 264,951 |
(1) No other location individually exceeds 10% of the total sales. Note 14 — Disaggregation of Sales, Geographic Sales and Product Sales (Continued) The Company’s China distributors accounted for an aggregate of 59% and 59% of net sales for the three months ended September 26, 2025 and September 27, 2024, respectively, and 33% and 58% of net sales for the nine months ended September 26, 2025 and September 27, 2024, respectively. As of September 26, 2025 and December 27, 2024, the Company’s China distributors accounted for an aggregate of 38% and 58%, respectively, of consolidated trade receivables.

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