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

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 December 31,

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

2006 2007

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

(Unaudited)

CURRENT ASSETS:

Cash and cash equivalents $23,205 $18,953

Short-term investment 16,911 14,375

Trade receivables (1) 23,903 30,719

Other receivables and prepaid

expenses 6,579 7,579

Inventory 27,898 27,972


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SOURCE Shamir Optical Industry Ltd.
Copyright©2008 PR Newswire.
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