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Shamir Optical Industry Ltd. Reports Fourth Quarter and Year-End 2007 Results
Date:3/6/2008

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

Net income $1,401 $1,568 $6,460 $8,201

======== ========= ========= =========

Net earnings per share:

Basic $0.09 $0.10 $0.40 $0.50

======== ========= ========= =========

Diluted $0.08 $0.09 $0.39 $0.50

======== ========= ========= =========

Number of shares:

Basic 16,257 16,424 16,257 16,339

Dilutive 16,546 16,548 16,548 16,552

SHAMIR OPTICAL INDUSTRY LTD.

Reconciliation of Non-GAAP Operating Income and Net Income

(US dollars in thousands, except per share data)

Three Months Ended Year Ended

December 31, December 31,

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

2006 2007 2006 2007

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

(Unaudited) (Unaudited) (Unaudited)

Operating income $1,266 $2,695 $7,086 $11,898

Non-GAAP adjustment:

Stock based compensation (321) (289) (1,426) (1,030)

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

Non-GAAP operating income $1,587 $2,984 $8,512 $12,928

=========== =========== ========= ===========

Net income

$1,401 $1,568 $6,460 $8,201

Non-GAAP adjustment:

Deferred taxes valuation

allowance net of<
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SOURCE Shamir Optical Industry Ltd.
Copyright©2008 PR Newswire.
All rights reserved

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