納斯達克：STAA 2024年第三季度
2024年10月30日盈利報告展示 附件99.2

第02屆STAAR Surgical第三季2024年度網絡獲利研討會，今日演講者投資者關係負責人PATRICk WILLIAMS和TOm FRINZI董事會主席、總裁和CEO致富金融(臨時代碼)財務長http://investors.staar.com Brian Moore副總裁，投資者關係和企業發展康妮約翰遜董事，投資者關係和高效管理Niko Liu, CFA董事，投資者關係和企業發展-亞洲+1 626.303.7902investorrelations@staar.com

所有非歷史事實的敘述均屬前瞻性陳述，包括以下任何內容：任何財務預測、預期的財務結果、估計和展望（包括淨銷售額、調整後EBITDA和每股調整後EBITDA等相關信息）、2024年及以後管理層的計劃、戰略和目標或實現該計劃的展望，對於銷售額、營業收入、利潤率、開支或收益的期望，以及任何前述之下的假設陳述，包括與預期財務表現有關的即將到來的季度、2024會計年度及以後的相關假設陳述。可能導致實際結果與前瞻性陳述指示不符的重要因素包括與全球經濟環境相關的風險和不確定性，以及該公司於2023年12月29日結束的年度報告中在「風險因素」標題下所設定的因素，該報告已交予證券交易委員會，並可在該公司網站的「投資者信息」部分（網址：www.staar.com）中的「SEC提交」標題下查閱。我們不對更新或修訂任何財務預測或前瞻性陳述有任何意圖或義務，原因是新信息或事件。這些敘述基於本次簡報日期的預期和假設，受許多風險和不確定性影響，可能導致實際結果與前瞻性陳述中描述的不同。風險和不確定性包括以下內容：全球經濟環境；COVID-19疫情的影響；監管機構酌情批准或拒絕現有、新的或改進的產品，或在批准前後要求採取額外措施，抑或採取強制執行行動；國際衝突、貿易糾紛及對來自亞洲的需求高度依賴；以及外科醫師和病人採用新產品和流程的意願。我們擬利用我們的網站披露重要的未公開信息，並遵守Regulation FD下的披露義務。這類披露將包含在我們的網站「投資者關係」部分中。因此，投資者應該監控我們網站的這些部分，並跟進我們的簡報、SEC提交、公開會議呼叫和網絡直播。前瞻性陳述03

非GAAP 財務信息 為補充按照美國通用會計原則（GAAP）準備的公司財務指標，本陳述及隨附的表格包含某些非GAAP財務指標，包括調整後的EBITDA。管理層在評估公司業務表現時使用這些非GAAP財務指標，並認為投資者將會發現這些指標對評估公司業務表現、現金流量生成以及分析核心業務運作和基礎業務趨勢的期間對期間的財務表現有所幫助。非GAAP 財務指標是作為財務表現準備的措施之外的，而非替代或優於按照GAAP準備的財務表現。EBITDA是一個非GAAP財務指標，通過將利息收入和支出、所得稅費用、折舊和攤銷加到凈利潤中計算出來。在計算調整後的EBITDA和調整後的每股稀釋EBITDA時，公司進一步調整了股份報酬費用。由於股份報酬費用是一個非現金費用，根據授予的時機、規模和性質可以在很大程度上變化，公司認為排除股份報酬費用可以幫助投資者對比公司業務結果與其他同行公司，因為（i）在任何特定期間的這種費用金額可能不會直接與我們的業務運作的基礎表現相關，且（ii）由於新股份授予的時間，包括與招聘相關的誘因授予，這種費用可能會在期間間很大程度地變化。此外，公司認為將股份報酬費用從調整後的EBITDA和調整後的每股稀釋EBITDA中排除有助於管理層和投資者對比公司業務表現與可能使用不同形式的員工酬勞或不同股份報酬價值評估方法的其他公司的業務表現。投資者應謹記股份報酬費用是提供給對所提供的營業結果作出貢獻並預計將對未來期間的營業結果作出貢獻的員工的關鍵激勵。投資者還應注意，此類費用將在未來重複發生。公司亦以恒定匯率基礎提交特定財務信息，旨在排除外幣波動的影響。公司在美國以外進行了相當一部分業務活動。它主要以美元、瑞士法郎、日幣和歐元收取銷售收入並支付費用。美元與美國以外貨幣之間的匯率可能大幅波動，且在以美元報告財務狀況時可能對公司的結果產生重大影響。為了比較公司在不考慮貨幣影響下的各期業務表現，公司會將應用於目前期間銷售或費用的平均匯率，即在前期適用的“恒定匯率”，也應用到目前期間。在這份陳述的附錄中，公司包含了調整後的EBITDA和調整後的每股稀釋EBITDA與凈利潤和每股稀釋凈收益最直接可比的GAAP財務指標的對賬資料。公司亦提供了前瞻性調整後的EBITDA和調整後的每股稀釋EBITDA與凈利潤和每股稀釋凈收益的對賬資料。這代表前瞻性信息，實際結果可能有所不同。請參見陳述中前瞻性敘述部分所涉及的風險和假設。04

STAAR Surgical + EVO ICL 環球第三季度 2024年營收報告會議 05

增強商業焦點和投資正在推動增長。第三季度，我們實現了雙位數的銷售增長，儘管該季度下半年宏觀經濟環境有所放緩，特別是在中國。STAAR已經做好了應對目前市場動態的準備，我們相信這些都是暫時的。展望未來，我們對中國財政政策最近的變化和宣布的刺激措施感到鼓舞，將繼續密切關注對我們近期至中期增長前景的潛在影響。我們對客戶參與和市場拓展的關注持續產生穩固的成果，幫助推動行業領先的增長和市場份額增加。隨著我們的外科醫生客戶進行更多的EVO手術，他們越來越多地使用我們的科技進行中度近視治療，這彰顯了EVO ICL作為-6D及以上視光度的治療選擇，擴大了我們的總市場。 ＂- Tom Frinzi 董事長、總裁兼首席執行官 06 STAAR / Q3業績反映持續市場接受和份額增加 2024年第三季度 Q3’24 GAAP 淨銷售額 $34000萬- $34500萬2024財政年度淨銷售前景 維持之前的預期* 截至2024年9月27日的現金及現金等價物 10% Q3'24全球ICL銷售增長 12% 歐洲、亞太 9% 外科醫師信心下降D顯曲線創新 14% 美洲 $23600萬我們最近在客戶教育、創新工具和全面實踐支持方面的投資，以及我們低視光度策略的推進，也擴大了我們的總市場。* 2024年8月7日之前的預期為淨銷售額$34000萬 至 $34500萬和調整後的EBITDA約為$4200萬或每股$0.80。$88.6百萬

07 STAAR / Surgeon and HCP Professional Education Activities Third Quarter 2024 EVO ICL Experience Center Lake Forest, CASeptember 2024 ESCRS 42nd Annual Congress of the European Society of Cataract and Refractive Surgeons Barcelona, SpainSeptember 2024 >80 ICL Papers Presentations EVO ICL as the choice for -6D and above.

08 STAAR / Accelerating ICL Sales Growth in Third Quarter Third Quarter 2024 Notes:
(1) Americas includes the United States, Canada and Latin American countries(2) EMEA includes Spain, Germany, United Kingdom, European, Middle East and Africa distributors (3) APAC includes China, Japan, South Korea, India and the rest of Asia Pacific distributors(4) ICL sales do not include IOL, injector or other sales. Americas EMEA APAC GLOBAL ($ Millions) UNAUDITED U.S. ICL sales up 16% in Q3’24, significantly outpacing the market Signed three additional “Fast Lane” Highway 93 agreements; the eight Fast Lane customers with at least one full quarter of sales delivered 61% ICL sales growth in Q3’24 U.S. refractive procedures, predominantly laser vision correction, declined 18% in Q3’24.5 Growth driven primarily by the Middle East and European distributor markets
Energized by the outperformance of our EMEA region this year; continue to benefit from our investments in this important market EMEA laser vision correction procedures were flat to down 5% in Q3’24.6 ICL Sales Growth Y/Y +14% +12% +9% +10% China ICL sales up 7% in Q3’24; unit growth was positive; early quarter momentum tapered
Japan ICL sales up 15%; consistent double-digit unit growth in 32 of last 35 quarters
South Korea ICL sales up 11% bolstered by country’s first ICL-only clinic China laser vision correction procedures declined 10-15% in Q3’24.6 10% global ICL sales growth reflects pricing power and 6% global ICL unit growth. Consistent with our August 7, 2024, commentary, we continue to expect the benefit from price to be approximately +3 points for FY24, i.e., sales growth to be 3 points higher than unit growth. Achieved double-digit sales growth against a softening macroeconomic environment in the second half of the quarter, particularly in China, which compares to generally down refractive procedures for the overall market in Q3’24 and YTD, globally. (5) Refractive Surgery Council(6) Company estimates

09 STAAR / Income Statement Third Quarter 2024 PATRICK WILLIAMS Chief Financial Officer Q3’24 net sales of $88.6M
Net sales increased $8.3M or 10%; ICL sales increased $8.0M
Constant Currency net sales of $88.9M increased 10% Q3’24 Gross profit of $68.5M or 77.3% of net sales
Gross profit margin declined 190 bps Y/Y
Y/Y gross margin change primarily due to higher CPUs Gross profit margin now expected to be ~79% for fiscal 2024 Dollars in millions Dollars in millions Net Sales Gross Profit

10 STAAR / Income Statement Operating Expenses For Q4’24, we continue to expect G&A expense to be approximately $24M For Q4’24, we now expect Selling and Marketing expense to be approximately $32M Third Quarter 2024 Research & Development $26.6M Yr Ago
$28.8M Q2’24 Selling & Marketing $19.3M Yr Ago
$23.6M Q2’24 $14.5M 71% General & Administrative $62.8M $26.6M $21.7M vs. $11.5M Yr Ago
$14.1M Q2’24 vs. vs. Q3’24 Total Operating Expenses For Q4’24 we continue to expect R&D expense to be approximately $15M

Dollars in millions, except per share amounts GAAP Net Income Continued net income growth in the quarter Per share - Diluted Dollars in millions, except per share amounts Adjusted EBITDA 11 STAAR / Income Statement Continued cash generation in the quarter Per share - Diluted Third Quarter 2024

STAAR / Strong Balance Sheet and Cash Flows $236.0M Cash, Cash Equivalents & Investments as of September 27, 2024 ~ $30M FY 2024 CapEx Outlook ~ $42M FY 2024 Adjusted EBITDA Outlook No Debt as of September 27, 2024 12

STAAR / Sales Outlook Outlook Fiscal 2024 EVO ICL Sales Outlook and Global Diversity 13 $340M -$345M Fiscal 2024 Net Sales Outlook Maintained NEW PRIOR APAC China approx. 2% GrowthAll Other Countries Flat 5% EMEA 10% AMERICAS U.S. Growth of 20% for Fiscal 2024 17% APAC China approx. 10% GrowthAll Other Countries Flat 7% EMEA 6% AMERICAS U.S. Growth of 25% for Fiscal 2024 15% Chair of the Board, President and CEO TOM FRINZI

STAAR / Executing Against Our Strategic Priorities Strategic Priorities Growth Accelerators Pace of EVO ICL Adoption Down Diopter Curve is Accelerating Surgeon Confidence in Measurement and Lens Size Selection Own -6D and Above Refractive Vision Correction New Product Innovation 14 AI-Based Protocols for Measurement and Size Selection 01 01 U.S. Head-to-Head Study Harmonizing Label Indications 02 02 03 03 -20D -19D -18D -17D -16D -15D -14D -13D -12D -11D -10D -9D -8D -7D -6D -5D -4D -3D A diopter is a unit of measurement of the refractive power of a lens. 8.9 FISCAL 2022 8.7 FISCAL 2023 8.2 FISCAL 2024 YTD

Q&A STAAR SURGICAL
THIRD QUARTER 2024 EARNINGS WEBCAST 15

Reconciliation of Non-GAAP Financial Measures STAAR Surgical 16 Additional 2024 Outlook Details Net Income to Adjusted EBITDA (in 000's except for per share data) Unaudited Provision for Income Tax is expected to be $0.3M in 4Q’24 Depreciation of approximately $1.5M in 4Q’24 Expect Other Income to be approximately $1.5M in 4Q’24 Expect stock-based compensation to be approximately $8M in 4Q’24 In order to reconcile Adjusted EBITDA from Net Income for our fiscal 2024 profitability Outlook, we are providing the following line item details as of October 30, 2024: (1) Adjusted EBITDA per diluted share may not add due to rounding.
(2) 2024 Outlook lines items are all approximations and assumes breakeven Net Income. Q1-23 Q2-23 Q3-23 Q4-23 2023 Q1-24 Q2-24 Q3-24 2024 Outlook (2) Net income (as reported) $2,710 $6,064 $4,817 $7,756 $21,347 $(3,339) $7,379 $9,980 $3,800 Provision (benefit) for income taxes $2,009 $2,428 $1,929 $5,983 $12,349 $1,128 $2,955 $3,179 $7,600 Other (income) expense, net $(1,919) $105 $(451) $(3,334) $(5,599) $(70) $1,564 $(7,477) $(7,500) Depreciation $1,113 $1,285 $1,345 $1,368 $5,111 $1,237 $1,522 $1,757 $6,000 Other $7 $34 $15 $30 $86 - $26 $1,642 $1,700 Stock-based compensation $6,065 $8,423 $8,846 $182 $23,516 $6,339 $9,042 $7,160 $30,200 Adjusted EBITDA $9,985 $18,339 $16,501 $11,985 $56,810 $5,295 $22,488 $16,241 $41,800 Adjusted EBITDA as a % of Revenue 13.6% 19.9% 20.6% 15.7% 17.6% 6.8% 22.7% 18.3% 12.2% Net income per share, diluted- (as reported) $0.05 $0.12 $0.10 $0.16 $0.43 $(0.07) $0.15 $0.20 $0.07 Provision (benefit) for income taxes $0.04 $0.05 $0.04 $0.12 $0.25 $0.02 $0.06 $0.06 $0.15 Other (income) expense, net $(0.04) - $(0.01) $(0.07) $(0.11) - $0.03 $(0.15) $(0.14) Depreciation $0.02 $0.03 $0.03 $0.03 $0.10 $0.03 $0.03 $0.04 $0.12 Other - - - - - - - $0.03 $0.03 Stock-based compensation $0.12 $0.17 $0.18 - $0.48 $0.13 $0.18 $0.14 $0.58 Adjusted EBITDA per share, diluted(1) $0.20 $0.37 $0.33 $0.24 $1.15 $ 0.11 $ 0.45 $ 0.33 $0.80 Weighted average shares outstanding - Diluted 49,500 49,516 49,370 49,242 49,427 48,907 49,811 49,737 52,000 Other $1.6M non-cash write off related to former EVO Experience Center

ICL Sales by Geography Notes:
(1) Americas includes the United States, Canada and Latin American countries
(2) EMEA includes Spain, Germany, United Kingdom, European, Middle East and Africa distributors (3) APAC includes China, Japan, South Korea, India and the rest of Asia Pacific distributors
(4) ICL Sales by country includes countries representing more than 5% of total ICL sales in the most recently completed fiscal year
(5) ICL sales do not include IOL, injector or other sales. (IN 000’S) UNAUDITED ICL Sales by Region(5) ICL Sales by Country(4,5) 2021 2021 2022 2022 2023 2023 Sep 27, 2024 Sep 27, 2024 Jun 30, 2023 Jun 30, 2023 Sep 29, 2023 Sep 29, 2023 Dec 29, 2023 Dec 29, 2023 Mar 29, 2024 Mar 29, 2024 Jun 28, 2024 Jun 28, 2024 Americas(1)
EMEA(2)
APAC (3)
Global ICL Sales
Global ICL Sales Growth
Americas ICL Sales Growth
EMEA ICL Sales Growth
APAC ICL Sales Growth
Global ICL Unit Growth China
Growth $14,054
$37,343
$161,508
$212,905
51%
59%
45%
51%
48% $107,130
50%
$28,688
56%
$15,173
36%
$9,478
58% $20,114
$36,715
$212,883
$269,712
27%
43%
(2%)
32%
33% $147,967
38%
$32,623
14%
$17,940
18%
$15,070
59% $22,233
$39,318
$257,876
$319,427
18%
11%
7%
21%
19% $185,404
25%
$36,352
11%
$19,853
11%
$17,168
14% $6,187
$10,333 $72,581
$89,101
10%
14%
12%
9%
6% $51,719
7%
$10,490
15%
$5,434
11%
$4,823
16% $5,954
$9,782
$77,376
$93,112
19%
12%
(11%)
26%
21% $61,288
33%
$8,563
13%
$3,316
(15)%
$4,446
10% $5,449
$9,253
$66,367
$81,069
13%
5%
14%
13%
14% $48,262
14%
$9,091
12%
$4,886
1%
$4,162
6% $6,260
$11,299
$59,592
$77,151
9%
12%
11%
9%
2% $38,460
10%
$10,227
11%
$6,725
1%
$5,039
15% $5,264
$10,103
$59,254
$74,621
22%
(8%)
18%
26%
19% $40,813
30%
$9,495
16%
$4,996
39%
$4,164
(8)% $6,794
$10,727
$81,844
$99,365
7%
14%
10%
6%
3% $63,345
3%
$9,735
14%
$3,973
20%
$5,541
25% FISCAL YEAR FISCAL YEAR THREE MONTHS ENDED THREE MONTHS ENDED Japan
Growth South Korea
Growth United States
Growth 17