BUSINESS Sight Sciences Reports Third Quarter Results and Updates its Full Year 2024 Adjusted Operating Expense Guidance By Staff Monday, November 11, 2024 12:15 AM MENLO PARK, Calif.—Sight Sciences, Inc. (Nasdaq: SGHT), an eyecare technology company, has reported financial results for the third quarter ended September 30, 2024, and updated its adjusted operating expenses guidance for full year 2024. Revenue for the third quarter of 2024 was $20.2 million, an increase of 1 percent compared with the same period in the prior year. Net loss was $11.1 million in the third quarter of 2024, compared with $13.0 million in the prior-year period.Surgical glaucoma revenue was $18.6 million, an increase of 1 percent compared with the same period in the prior year. This increase was primarily driven by higher account utilization, which increased by 3 percent compared with the same period in the prior year. Dry eye revenue was $1.5 million, a decrease of 4 percent from the same period in the prior year, but ahead of expectations for segment revenue during the period, according to the announcement."In the third quarter, our surgical glaucoma (segment) revenue improved slightly but our recovery did not meet our growth expectations, while our dry eye (segment) revenue outperformed our expectations ahead of our price increase, which was a testament to the importance of TearCare in the treatment paradigm for dry eye patients,” said Paul Badawi, co-founder and chief executive officer of Sight Sciences.He added, “We also remain focused on establishing equitable market access for TearCare and are working toward positive coverage policies and payment schedules in 2025. We believe these developments help lay the foundation to establish Sight Sciences as a leading interventional eyecare company and position us for growth in 2025 and beyond.”Gross profit for the third quarter of 2024 was $16.9 million compared with $17.3 million in the same period in the prior year. Gross margin for the third quarter of 2024 was 84 percent, compared with 87 percent in the same period in the prior year, as expected due to higher overhead costs per unit in the current period as a result of lower production volumes in both segments. Surgical glaucoma gross margin in the third quarter of 2024 declined to 87 percent, compared with 89 percent in the same period in the prior year. Dry eye gross margin in the third quarter of 2024 declined to 48 percent, from 57 percent in the same period in the prior year.Cash and cash equivalents totaled $118.6 million and total long-term debt was $35.0 million as of September 30, 2024, compared with $118.2 million and $35.0 million as of June 30, 2024.Sight Sciences maintained its revenue guidance expectations for full year 2024 of approximately $81.0 million to $83.0 million. The company also revised its guidance expectations for adjusted operating expenses for full year 2024 to a range of approximately $104.0 million to $106.0 million from $107.0 million to $109.0 million previously reported, representing a decrease of approximately 4 percent to 6 percent compared with 2023.