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Shamir Optical Industry Ltd. Reports Third Quarter 2007 Results
Date:11/27/2007

bligation to update the information in this release.

Investor Relations Contacts:

Roni Gavrielov Jeffrey Goldberger/Marybeth Csaby

KM / KCSA Investor Relations KCSA Worldwide

+972-3-516-7620 212-896-1249/212-896-1236

roni@km-ir.co.il jgoldberger@kcsa.com / mcsaby@kcsa.com

(Tables to follow)

SHAMIR OPTICAL INDUSTRY LTD.

Consolidated Balance Sheets

(US dollars in thousands, except share and per share data)

As of As of

December 31, September 30,

------------- -------------

2006 2007

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(Unaudited)

CURRENT ASSETS:

Cash and cash equivalents $ 23,205 $19,019

Short-term investment 16,911 15,659

Trade receivables (1) 23,903 31,209

Other receivables and prepaid expenses 6,579 7,165

Inventory 27,898 26,119

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TOTAL CURRENT ASSETS 98,496 99,171

LONG-TERM INVESTMENTS:

Severance pay fund 2,542 3,040

Loan to a related party 1,297 20

Loan to others 240 -

Long-term recei
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SOURCE Shamir Optical Industry Ltd.
Copyright©2007 PR Newswire.
All rights reserved

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