Shamir Optical Industry

Shamir Optical Industry Ltd. Reports Second Quarter 2008 Results

Thursday 21 August 2008

KIBBUTZ SHAMIR, Israel, Aug. 21 /PRNewswire-FirstCall/ -- Shamir Optical Industry Ltd. (NASDAQ: SHMR) ("Shamir"), a leading provider of innovative products and technology to the ophthalmic lens market, today announced unaudited financial results for the second quarter ended June 30, 2008.

For the quarter ended June 30, 2008, revenues increased by 25.4% to $37.1 million, compared to $29.6 million for the second quarter of 2007. Gross profit for the quarter increased by 28.9% to $20.1 million, or 54.3% of revenues, compared to gross profit of $15.6 million, or 52.8% of revenues for the same period last year.

For the quarter ended June 30, 2008, operating income increased by 21.1% to $3.3 million, or 8.8% of revenues, compared to operating income of $2.7 million, or 9.1% of revenues for the same period last year. Net income for the quarter increased by 29.8% to $2.6 million, or $0.16 per diluted share, compared to net income of $2.0 million for the comparable period in 2007.

Excluding the effects of non-cash stock-based compensation expenses, operating income was $3.5 million, or 9.5% of revenues, compared to operating income of $2.9 million, or 9.6% of revenues, for the same period of 2007.

Excluding the effects of non-cash stock-based compensation expenses, net income for the quarter increased 33% to $2.9 million, or $0.18 per diluted share, from $2.2 million for the comparable period in 2007.

The reconciliation of GAAP operating income and GAAP net income to non-GAAP operating income and non-GAAP net income is set forth below.

As of June 30, 2008, the Company had cash and cash equivalents, including short-term investments of $28.1 million.

Commenting on the results, Eyal Hayardeny, Chief Executive Officer of Shamir, said, "The second quarter delivered many positives; Europe generated improved operating results and the United States made significant inroads. We maintained financial discipline in our operating units and we continued to develop our global opportunities."

Mr. Hayardeny continued, "Progress continued toward advancing our European distribution network as we purchased the remaining 49% of Altra Trading GmbH, through which we hold our European operations. We are confident this purchase will enable us to efficiently manage our European operations. Europe is an important market for Shamir and we are committed to increasing our footprint in this geography and will continue to make appropriate investments in leadership, marketing and sales."

Mr. Hayardeny concluded, "In terms of our overall strategy, we continue to invest for long-term growth, while closely monitoring operational expenses. Our positive performance thus far this year, combined with our commitment to growth and operations position us to achieve the goals we have set forth for Shamir. Based on our results through the first six month of 2008, we reconfirm our previously announced forecasts of estimate for growth in the range of 10%-16%, based on the December 2007 exchange rates and excluding the results of our Mexican operation."

Conference Call:

Shamir has scheduled a conference call for 9:00 a.m. today to discuss second quarter results. To participate in the call, please dial 888-562-3356 (U.S. and Canada) or 973-582-2700 (International). The conference ID for this event is 58931251. For those unable to participate there will be replay available from 12:00 p.m. EDT on August 21, 2008 through 11:59 p.m. EDT, August 28, 2008. Please call: 800-642-1687 (U.S. and Canada) 706-645-9291 (International). The ID code for the replay is 58931251.

The call will be available as a live, listen-only webcast at http://www.kcsa.com/. Please go to the KCSA website at least 15 minutes prior to the scheduled start time to register, download and install any necessary audio software. A 30-day archive of the webcast will be available approximately 2 hours after the conclusion of the live call.

About non-GAAP financial measures

This press release includes non-GAAP financial measures -- non-GAAP operating income and non-GAAP net income -- that exclude certain charges. The presentation of this financial information is not intended to be considered in isolation or as a substitute for the financial information prepared and presented in accordance with GAAP. Management of Shamir believes that non-GAAP operating income and non-GAAP net income provides meaningful supplemental information because these numbers, which exclude the effect of non-cash stock-based compensation expenses, reflect our core operational results and are used by management internally to review Shamir's financial results.

About Shamir

Shamir is a leading provider of innovative products and technology to the spectacle lens market. Utilizing its proprietary technology, the company develops, designs, manufactures, and markets progressive lenses to sell to the ophthalmic market. In addition, Shamir utilizes its technology to provide design services to optical lens manufacturers under service and royalty agreements. Progressive lenses are used to treat presbyopia, a vision condition where the eye loses its ability to focus on close objects. Progressive lenses combine several optical strengths into a single lens to provide a gradual and seamless transition from near to intermediate, to distant vision. Shamir differentiates its products from its competitors' primarily through lens design. Shamir's leading lenses are marketed under a variety of trade names, including Shamir Genesisâ„¢, Shamir Piccoloâ„¢, Shamir Officeâ„¢, Shamir Nanoâ„¢, Shamir Autographâ„¢ and Shamir Smartâ„¢. Shamir believes that it has one of the world's preeminent research and development teams for progressive lenses, molds, and complementary technologies and tools. Shamir developed software dedicated to the design of progressive lenses. This software is based on Shamir's proprietary mathematical algorithms that optimize designs of progressive lenses for a variety of activities and environments. Shamir also has created software tools specifically designed for research and development and production requirements, including Eye Point Technology software, which simulates human vision.

Safe Harbor Statement

Statements concerning Shamir's business outlook or future economic performance; product introductions and plans and objectives related thereto; and assumptions made or expectations as to any future events, conditions, performance or other matters, are "forward-looking statements" as that term is defined under U.S. federal securities laws. Forward-looking statements are subject to various risks, uncertainties and other factors that could cause actual results to differ materially from those stated in such statements. These risks, uncertainties and factors include, but are not limited to: The conflicts in the region; the effects of competition in our industry, and changes in our relationships with optical laboratories, distributors, research and development partners and other third parties; the effects of the international expansion of our operations and our ability to manage our growth, including our ability to manage potential future acquisitions; the effect of global economic conditions in general and conditions in Shamir's industry and target markets in particular; shifts in supply and demand; market acceptance of new products and continuing products' demand; the impact of competitive products and pricing on Shamir's and its customers' products and markets; timely product and technology development/upgrades and the ability to manage changes in market conditions as needed; interest rate fluctuations; and other factors detailed in Shamir's filings with the Securities and Exchange Commission. Shamir assumes no obligation to update the information in this release.

  SHAMIR OPTICAL INDUSTRY LTD.
  Consolidated Balance Sheets
  (US dollars in thousands, except share     As of Dec. 31,   As of June 30,
   and per share data)                       --------------   --------------
                                                  2007             2008
                                             --------------   --------------
                                                                (Unaudited)
  CURRENT ASSETS:
  Cash and cash equivalents                         $18,953          $21,614
  Short-term investment                              14,375            6,437
  Trade receivables (1)                              30,719           35,485
  Other receivables and prepaid expenses              7,523           10,209
  Inventory                                          27,972           32,718
                                             --------------   --------------
    TOTAL CURRENT ASSETS                             99,542          106,463

  LONG-TERM INVESTMENTS:
  Severance pay fund                                  3,089            3,715
  Long-term receivables                               1,299            1,085
  Investments in affiliates                           4,437            1,503
                                             --------------   --------------
    TOTAL LONG-TERM INVESTMENTS                       8,825            6,303

  PROPERTY, PLANT AND EQUIPMENT, NET                 39,170           43,044
  OTHER ASSETS                                        5,412            7,237
  GOODWILL                                            7,542           10,630
                                             --------------   --------------
    TOTAL ASSETS                                   $160,491         $173,677
                                             ==============   ==============

  CURRENT LIABILITIES:
  Short-term bank credit and loans                  $15,950          $18,204
  Current maturities of long-term loans               7,689           13,350
  Trade payables                                     10,852           14,891
  Accrued expenses and other liabilities             12,735           12,908
                                             --------------   --------------
    TOTAL CURRENT LIABILITIES                        47,226           59,353

  LONG-TERM LIABILITIES:
  Long-term loans                                    17,491           14,279
  Capital leases                                      4,303            4,264
  Accrued severance pay                               3,337            4,322
  Other long-term liabilities                           753              625
  Deferred income taxes                               1,358            2,088
                                             --------------   --------------
    TOTAL LONG-TERM LIABILITIES                      27,242           25,578

  MINORITY INTERESTS                                    800            1,114
                                             --------------   --------------

  SHAREHOLDERS' EQUITY:
  Share capital
  Common shares of NIS 0.01 par value
   Authorized: 100,000,000 shares at
   December 31, 2007 and June 30, 2008;
   Issued and outstanding: 16,423,740
   shares at December 31, 2007 and
   June 30, 2008                                         37               37
  Additional paid-in capital                         66,629           67,177
  Accumulated other comprehensive income              1,628            1,976
  Retained earnings                                  16,929           18,442
                                             --------------   --------------
    TOTAL SHAREHOLDERS' EQUITY                       85,223           87,632
                                             --------------   --------------
    TOTAL LIABILITIES AND SHAREHOLDERS'
     EQUITY                                        $160,491         $173,677
                                             ==============   ==============

  (1)  Net of allowance for doubtful accounts of $ 2,140 and $ 2,184 as of
       December 31, 2007 and June 30, 2008, respectively.



  SHAMIR OPTICAL INDUSTRY LTD.
  Consolidated Statements of Income
  (US dollars in thousands, except per share data)

                             Three Months Ended         Six Months Ended
                                   June 30,                  June 30,
                          ------------------------  ------------------------
                              2007         2008         2007        2008
                          -----------  -----------  -----------  -----------
                          (Unaudited)  (Unaudited)  (Unaudited)  (Unaudited)
  Revenues, net             $29,551      $37,055      $58,889      $75,053
  Cost of revenues           13,948       16,949       27,875       34,174
                          -----------  -----------  -----------  -----------
  Gross profit               15,603       20,106       31,014       40,879

  Operating Expenses:
    Research and
     development costs          632          865        1,262       1,739
    Selling and marketing
     expenses                 9,200       11,388       17,508      23,055
    General and
     administrative
     expenses                 3,078        4,593        6,210       8,575
                          -----------  -----------  -----------  ----------
  Total operating expenses   12,910       16,846       24,980      33,369
                          -----------  -----------  -----------  ----------
  Operating income            2,693        3,260        6,034       7,510

  Financial expenses and
   other, net                   100          426          158         500
                          -----------  -----------  -----------  ----------
  Income before taxes on
   income                     2,593        2,834        5,876       7,010
  Taxes on income             1,043          127        2,075       1,684
                          -----------  -----------  -----------  ----------
  Income after taxes on
   income                     1,550        2,707        3,801       5,326

  Equity in losses
   (earnings) of
   affiliates, net              (26)         (15)           3         (25)
  Minority interest in
   earnings (losses) of
   subsidiaries                (444)         101         (532)       (162)
                          -----------  -----------  -----------  ----------
  Net income                 $2,020       $2,621       $4,330      $5,513
                          ===========  ===========  ===========  ==========
  Net earnings per share:
       Basic                  $0.12        $0.16        $0.27       $0.34
                          ===========  ===========  ===========  ==========
       Diluted                $0.12        $0.16        $0.26       $0.33
                          ===========  ===========  ===========  ==========

  Number of shares:
       Basic                 16,257       16,424       16,257      16,424
       Dilutive              16,548       16,532       16,545      16,535




  SHAMIR OPTICAL INDUSTRY LTD.
  Reconciliation of Non-GAAP Operating Income and  Net Income
  (US dollars in thousands, except per share data)

                             Three Months Ended         Six Months Ended
                                   June 30,                  June 30,
                          ------------------------  ------------------------
                              2007         2008         2007        2008
                          -----------  -----------  -----------  -----------
                          (Unaudited)  (Unaudited)  (Unaudited)  (Unaudited)
  Operating income           $2,693       $3,260       $6,034       $7,510

  Non-GAAP adjustment:
    Stock based
     compensation              (157)        (274)        (493)        (548)
                          -----------  -----------  -----------  -----------
  Non-GAAP operating
   income                    $2,850       $3,534       $6,527       $8,058
                          ===========  ===========  ===========  ===========

  Net income                 $2,020       $2,621       $4,330       $5,513

  Non-GAAP adjustment:
    Stock based
     compensation, net         (157)        (274)        (493)        (548)
                          -----------  -----------  -----------  -----------
  Non-GAAP net income        $2,177       $2,895       $4,823       $6,061
                          ===========  ===========  ===========  ===========
  Net earnings per share:
    Basic                     $0.13        $0.18        $0.30        $0.37
                          ===========  ===========  ===========  ===========
    Diluted                   $0.13        $0.18        $0.29        $0.37
                          ===========  ===========  ===========  ===========
  Number of shares:
    Basic                    16,257       16,424       16,257       16,424
    Dilutive                 16,548       16,532       16,545       16,535

SOURCE: Shamir Optical Industry Ltd.

CONTACT: Investor Relations, Roni Gavrielov, of KM-KCSA Investor
Relations, +972-3-516-7620, roni@km-ir.co.il, or Jeffrey Goldberger,
+1-212-896-1249, jgoldberger@kcsa.com, or Marybeth Csaby, +1-212-896-1236,
mcsaby@kcsa.com, both of KCSA Strategic Communications for Shamir Optical
Industry Ltd.

Web site: http://www.shamir.co.il/
http://www.kcsa.com/