Shamir Optical Industry

Shamir Optical Industry Ltd. Reports First Quarter 2009 Results

Thursday 14 May 2009

KIBBUTZ SHAMIR, Israel, May 14 /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 first quarter ended March 31, 2009.

For the quarter ended March 31, 2009, revenues were $33.9 million, compared with revenues of $38.0 million for the same period in 2008. Approximately $2.4 million of the decrease in revenues related to a decrease in the value of the Euro versus the US dollar between the comparable quarters. Gross profit for the quarter was $17.9 million, or 52.6% of revenues, compared with gross profit of $20.8 million, or 54.7% of revenues for the same period last year.

For the quarter ended March 31, 2009, operating income was $3.9 million, or 11.4% of revenues, compared with operating income of $4.3 million, or 11.2% of revenues for the same period last year.

Net income for the quarter was $2.2 million, compared with net income of $2.6 million for the same period in 2008. Net income attributable to Shamir's shareholders was $0.13 per diluted share, compared with $0.17 per diluted share for the same period in 2008.

For the quarter ended March 31, 2009, excluding the effect of non-cash stock-based compensation expenses and amortization of intangible assets, operating income was $4.3 million, or 12.6% of revenues, compared with operating income of $4.8 million, or 12.7% of revenues, for the same period last year.

Excluding the effect of non-cash stock-based compensation expenses and amortization of intangible assets, net of tax, net income attributable to Shamir's shareholders for the quarter was $2.5 million, or $0.15 per diluted share, compared with net income of $3.4 million, or $0.21 per diluted share for the same period last year.

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 March 31, 2009, the Company had cash and cash equivalents, including short-term investments of $26.5 million.

Commenting on first quarter results, Eyal Hayardeny, chief executive officer of Shamir, said, "Shamir had a very good start in 2009. During the first quarter, we experienced favorable results, many of which reflect the changes we have instituted throughout our organization to effectuate improved sales and manufacturing capabilities."

Conference Call:

Shamir has scheduled a conference call for 10:00 a.m. ET today to discuss first 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 97394745. For those unable to participate there will be replay available from 1:00 p.m. ET on May 14, 2009 through 11:59 p.m. EDT, May 21, 2009. Please call: (800) 642-1687 (U.S. and Canada) (706) 645-9291 (International). The ID code for the replay is 97394745.

The call will be available as a live, listen-only webcast at 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 and amortization of intangible assets, 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 Genesis™, Shamir Piccolo™, Shamir Office™, Shamir Nano™ and Shamir Autograph™. 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 March 31,
                                             2008                2009
                                         (Unaudited)         (Unaudited)
    CURRENT ASSETS:
    Cash and cash equivalents              $18,276             $16,269
    Short-term investment                    7,187              10,185
    Trade receivables (1)                   30,331              33,254
    Other receivables and prepaid
     expenses                                8,469               8,787
    Inventory                               26,063              24,115
      TOTAL CURRENT ASSETS                  90,326              92,610

    LONG-TERM INVESTMENTS:
    Severance pay fund                       2,584               2,427
    Long-term receivables                      813                 791
    Investments in affiliates                2,085               2,108
      TOTAL LONG-TERM INVESTMENTS            5,482               5,326

    PROPERTY, PLANT AND EQUIPMENT, NET      38,617              36,433
    OTHER ASSETS                             5,902               5,441
    GOODWILL                                 9,169               9,226
      TOTAL ASSETS                        $149,496            $149,036

    CURRENT LIABILITIES:
    Short-term bank credit and loans       $11,597             $11,368
    Current maturities of long-term loans   10,403               7,227
    Trade payables                           8,876              11,479
    Accrued expenses and other liabilities  11,680              12,290
      TOTAL CURRENT LIABILITIES             42,556              42,364

    LONG-TERM LIABILITIES:
    Long-term loans                          9,800               9,010
    Capital leases                           3,393               2,993
    Accrued severance pay                    3,172               2,945
    Other long-term liabilities                634                 581
    Deferred income taxes                    1,922               1,665
      TOTAL LONG-TERM LIABILITIES           18,921              17,194

    EQUITY:
    Share capital
    Common shares of NIS 0.01 par value
     Authorized: 100,000,000 shares at
      December 31, 2008 and March 31,
      2009; Issued and outstanding:
      16,423,740 shares at December 31,
      2008 and March 31, 2009                   37                  37
    Additional paid-in capital              67,362              67,509
    Accumulated other comprehensive income  (2,637)             (3,454)
    Retained earnings                       22,007              24,129
     Total Shamir Optical Industry Ltd.
      Shareholders' equity                  86,769              88,221
    Non-controlling interests                1,250               1,257
      TOTAL EQUITY                          88,019              89,478
      TOTAL LIABILITIES AND EQUITY        $149,496            $149,036

    (1) Net of allowance for doubtful accounts of $2,159 and $2,099
        as of December 31, 2008 and March 31, 2009, respectively.

                                              Three Months Ended March 31,
                                                 2008 (1)          2009
                                              (Unaudited)      (Unaudited)
    Revenues, net                              $37,998           $33,920
    Cost of revenues                            17,225            16,065
    Gross profit                                20,773            17,855

    Operating Expenses:
        Research and development costs             874               741
        Selling and marketing expenses          11,667             9,865
        General and administrative expenses      3,982             3,380
     Total operating expenses                   16,523            13,986
     Operating income                            4,250             3,869

    Financial expenses and other, net               74               833
     Income before taxes on income               4,176             3,036
     Taxes on income                             1,557               867
     Income after taxes on income                2,619             2,169

    Equity in earnings of affiliates, net          (10)              (27)
    Net income                                   2,629            $2,196
    Net income (loss) attributable to
     non-controlling interests                    (263)               74
    Net income attributable to Shamir Optical
     Industry Ltd. Shareholders                 $2,892            $2,122


    Net earnings per share:
        Basic                                    $0.18             $0.13
        Diluted                                  $0.17             $0.13


    Number of shares:
         Basic                                  16,424            16,424
         Dilutive                               16,539            16,453


    (1) Amounts have been reclassified to reflect the implementation of
    SFAS No. 160, Non-controlling Interests in Consolidated Financial
    Statements, an amendment of ARB No. 151.

                                             Three Months Ended March 31,
                                                 2008              2009
                                             (Unaudited)       (Unaudited)

     Operating income                           $4,250            $3,869

     Non-GAAP adjustment:
       Stock based compensation                    274               147
       Amortization of intangible assets           319               244
     Non-GAAP operating income                  $4,843            $4,260


    Net income attributable to Shamir Optical
     Industry Ltd. Shareholders                 $2,892            $2,122

     Non-GAAP adjustment:
       Stock based compensation                    274               147
       Amortization of intangible assets, net      254               185
     Non-GAAP net income attributable to Shamir
      Optical Industry Ltd. Shareholders        $3,420            $2,454

     Net earnings per share:
        Basic                                    $0.21             $0.15
        Diluted                                  $0.21             $0.15

     Number of shares:
        Basic                                   16,424            16,424
        Dilutive                                16,539            16,453

SOURCE: Shamir Optical Industry Ltd.