Shamir Optical Industry

Shamir Optical Industry Ltd. Reports Third Quarter 2008 Results

Wednesday 26 November 2008

KIBBUTZ SHAMIR, Israel, Nov. 26 /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 third quarter ended September 30, 2008.

For the quarter ended September 30, 2008, revenues increased by 16.8% to $36.1 million, compared to $30.9 million for the third quarter of 2007. Gross profit for the quarter increased by 17.5% to $19.0 million, or 52.7% of revenues, compared to gross profit of $16.2 million, or 52.3% of revenues for the same period last year.

For the quarter ended September 30, 2008, operating income was $2.9 million, or 8.2% of revenues, compared to operating income of $3.2 million, or 10.2% of revenues for the same period last year. Net income for the quarter was $2.2 million, or $0.13 per diluted share, compared to net income of $2.3 million for the comparable period in 2007. For the quarter, operating and net income were negatively impacted by approximately $0.4 million due to a one time compensation payment to the Company's former CEO.

Excluding the effects of non-cash stock-based compensation expenses, amortization of intangible assets and one-time compensation to the Company's former CEO, non-GAAP operating income was $3.8 million, or 10.4% of revenues, compared to non-GAAP operating income of $3.7 million, or 11.9% of revenues, for the same period of 2007.

Excluding the effects of non-cash stock-based compensation expenses, amortization of intangible assets and one-time compensation to the former CEO, net of tax, non-GAAP net income for the quarter increased 4.1% to $2.9 million, or $0.18 per diluted share, from $2.8 million for the comparable period in 2007.

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

As of September 30, 2008, the Company had cash and cash equivalents, including short-term investments of $25.1 million.

Commenting on the results, Eyal Hayardeny, Chief Executive Officer of Shamir, said, "Shamir preformed well in the third quarter, particularly in light of an increasingly difficult economic environment throughout the world. We executed solidly and continued to make important inroads in many of our operating markets, with the goal of advancing the recognition for Shamir-branded products. Concurrent with these efforts, we continue to stress the importance of strict cost controls, which has always been a main component of our operating philosophy, but has become increasingly important during these difficult economic times."

Mr. Hayardeny continued, "With Altra coming under full ownership and operational control of Shamir during the quarter, we further advanced our European distribution network. In addition, we are now in a position to exact greater operational and cost efficiencies throughout our European operations. With the team we currently have in place, we are confident that we can continue to expand our footprint throughout the region and in turn gain strong returns on this investment."

Mr. Hayardeny concluded, "With the widening of the economic difficulties throughout the world, it has become increasingly difficult to forecast our sales. With that said, we still believe we will be able to meet 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 11:00 a.m. ET today to discuss third 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 73332398. For those unable to participate there will be replay available from 12:00 p.m. ET on November 26, 2008 through 11:59 p.m. ET, December 3, 2008. Please call: 800-642-1687 (U.S. and Canada) 706-645-9291 (International). The ID code for the replay is 73332398.

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 amortization of intangible assets and one-time compensation to the former CEO, reflect our core operational results and are used by management internally to review Shamir's financial results. Shamir's management believes that amortization of intangible assets does not reflect our core operational and due to recent acquisitions these non-cash expenses becomes more material and should be excluded for non-GAAP measurement.

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.

  (Tables to follow)




  SHAMIR OPTICAL INDUSTRY LTD.

  Consolidated Balance Sheets
  (US dollars in thousands, except
   share and per share data)     As of December 31,   As of September 30,
                                       2007                  2008
                                                          (Unaudited)

  CURRENT ASSETS:
  Cash and cash equivalents           $18,953             $21,786
  Short-term investment                14,375               3,338
  Trade receivables(1)                 30,719              34,699
  Other receivables and prepaid
   expenses                             7,523              11,130
  Inventory                            27,972              27,985
    TOTAL CURRENT ASSETS               99,542              98,938

  LONG-TERM INVESTMENTS:
  Severance pay fund                    3,089               3,623
  Long-term receivables                 1,299               1,073
  Investments in affiliates             4,437               1,495
    TOTAL LONG-TERM INVESTMENTS         8,825               6,191

  PROPERTY, PLANT AND EQUIPMENT, NET   39,170              41,536
  OTHER ASSETS                          5,412               6,945
  GOODWILL                              7,542               9,455
    TOTAL ASSETS                     $160,491            $163,065

  CURRENT LIABILITIES:
  Short-term bank credit and loans    $15,950             $13,860
  Current maturities of long-term
   loans                                7,689              12,837
  Trade payables                       10,852              10,937
  Accrued expenses and other
   liabilities                         12,735              12,619
    TOTAL CURRENT LIABILITIES          47,226              50,253

  LONG-TERM LIABILITIES:
  Long-term loans                      17,491              11,906
  Capital leases                        4,303               4,190
  Accrued severance pay                 3,337               4,284
  Other long-term liabilities             753                 789
  Deferred income taxes                 1,358               2,199
    TOTAL LONG-TERM LIABILITIES        27,242              23,368

  MINORITY INTERESTS                      800               1,322

  SHAREHOLDERS' EQUITY:
  Share capital
  Common shares of NIS 0.01 par value
    Authorized: 100,000,000 shares
    at December 31, 2007 and September
    30, 2008; Issued and outstanding:
    16,423,740 shares at December 31,
    2007 and September 30, 2008            37                  37
  Additional paid-in capital           66,629              67,222
  Accumulated other comprehensive
   income                               1,628                 215
  Retained earnings                    16,929              20,648
    TOTAL SHAREHOLDERS' EQUITY         85,223              88,122
    TOTAL LIABILITIES AND
     SHAREHOLDERS' EQUITY            $160,491            $163,065

  (1) Net of allowance for doubtful accounts of $ 2,140 and $2,256 as of December 31, 2007 and September 30, 2008, respectively.



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

                             Three Months Ended      Nine Months Ended
                                September 30,          September 30,
                              2007        2008       2007         2008
                          (Unaudited) (Unaudited) (Unaudited) (Unaudited)

  Revenues, net             $30,934     $36,118    $89,823     $111,171
  Cost of revenues           14,747      17,098     42,622       51,272
  Gross profit               16,187      19,020     47,201       59,899

  Operating Expenses:
       Research and
        development costs       639         868      1,901        2,607
       Selling and marketing
        expenses              8,961      10,472     26,469       33,527
       General and
        administrative
        expenses              3,418       4,733      9,628       13,308
  Total operating expenses   13,018      16,073     37,998       49,442
  Operating income            3,169       2,947      9,203       10,457

  Financial expenses (income)
   and other, net               (25)        369        133          869
  Income before taxes on
   income                     3,194       2,578      9,070        9,588
  Taxes on income             1,277         379      3,352        2,063
  Income after taxes on
   income                     1,917       2,199      5,718        7,525

  Equity in losses (earnings)
   of affiliates, net            16          11         19          (14)
  Minority interest in losses
   of subsidiaries             (402)        (18)      (934)        (180)
   Net income                $2,303      $2,206     $6,633       $7,719


  Net earnings per share:
          Basic               $0.14       $0.13      $0.41        $0.47
          Diluted             $0.14       $0.13      $0.40        $0.47


  Number of shares:
          Basic              16,418      16,424     16,311       16,424
          Dilutive           16,568      16,527     16,553       16,532




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

                            Three Months Ended        Nine Months Ended
                               September 30,            September 30,
                              2007       2008         2007        2008
                         (Unaudited) (Unaudited)  (Unaudited) (Unaudited)


  Operating income          $3,169      $2,947      $9,203      $10,457

  Non-GAAP adjustment:
    Stock based
     compensation             (248)        (45)       (741)        (593)
    Amortization of intangible
      assets                  (277)       (344)       (757)      (1,035)
    Compensation to former
     CEO                         -        (434)          -         (434)
  Non-GAAP operating
   income                   $3,694      $3,770     $10,701      $12,519



  Net income                $2,303      $2,206      $6,633       $7,719

  Non-GAAP adjustment:
    Stock based
     compensation             (248)        (45)       (741)        (593)
    Amortization of intangible
     assets, net              (228)       (265)       (616)        (820)
    Compensation to former
     CEO, net                    -        (378)          -         (378)
  Non-GAAP net income       $2,779      $2,894      $7,990       $9,510

  Net earnings per share:
     Basic                   $0.17       $0.18       $0.49        $0.58
     Diluted                 $0.17       $0.18       $0.48        $0.58

  Number of shares:
     Basic                  16,418      16,424      16,311       16,424
     Dilutive               16,568      16,527      16,553       16,532

SOURCE: Shamir Optical Industry Ltd.

CONTACT: Roni Gavrielov, 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