SANTA ANA, Calif.--Advanced Medical Optics (NYSE: EYE) financial results for the second quarter of 2005 included net revenue for the second quarter of $227.1 million, compared to $168.7 million in the same period last year. The company also reported a net loss of $438.1 million, or ($9.53) per share, compared to a net loss of $112.5 million, or ($3.67) per share, in the same quarter one year ago.

The company said the loss in the year-ago quarter was due primarily to after tax charges of approximately $121.3 million, related principally to a recapitalization. This had the effect of reducing earnings per share by $3.17. The second-quarter 2004 net loss per share also excluded the effect of dilutive instruments that equated to $0.75 per share. Together, these had the effect of reducing the company’s second-quarter 2004 earnings per share by $3.92. The company also said it took a major step forward with the successful close of our acquisition of VISX, which positions AMO as the world leader in refractive surgery, while continuing to improve global competitiveness.