{"schema_version":"secwatch.filing_event.v1","accession":"0000718937-26-000022","form_type":"8-K","ticker":"STAA","cik":"0000718937","company_name":"STAAR SURGICAL CO","filed_at":"2026-05-13T20:02:18+00:00","discovered_at":"2026-05-13T20:03:00.785430+00:00","generated_at":"2026-05-13T22:21:14.590441+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"STAAR Surgical Q1 net sales up 119.6% to $93.5M; returns to profitability with GAAP EPS $0.10","bullets":["Record Q1 net sales of $93.5M, up 119.6% YoY, driven by China recovery and U.S. growth.","GAAP net income $5.2M ($0.10 diluted EPS) vs net loss of $54.2M ($1.10 loss) a year ago.","Adjusted EBITDA $24.4M ($0.48/share) vs adjusted EBITDA loss of $26.3M in prior year.","Gross margin improved to 73.6% from 65.8%; operating expenses down 18% YoY.","China distributor inventory normalized; EVO+ ICL launch early demand exceeded expectations."],"urls":{"canonical":"https://secwatch.observer/filing/0000718937-26-000022","json":"https://secwatch.observer/filing/0000718937-26-000022.json","markdown":"https://secwatch.observer/filing/0000718937-26-000022.md","text":"https://secwatch.observer/filing/0000718937-26-000022.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/718937/000071893726000022/0000718937-26-000022-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/718937/000071893726000022/staa-20260512.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-13T22:21:14.590441+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"f6b16fbae2282916cc7108833df0bfc47b568542","claim":"STAAR SURGICAL CO reported First Quarter 2026 results: revenue $93.5 million, net income $5.2 million, EPS $0.10.","evidence_excerpt":"STAAR Surgical Reports First Quarter 2026 Results; Issues Shareholder Letter Net Sales of $93.5 million, highest first quarter Net Sales in Company’s history, up 119.6% Y/Y Net Income of $5.2 million, with GAAP EPS of $0.10","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/718937/000071893726000022/0000718937-26-000022-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"First Quarter 2026"},{"label":"Revenue","value":"$93.5 million"},{"label":"Net income","value":"$5.2 million"},{"label":"EPS","value":"$0.10"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}