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

long-term liabilities - 753

Deferred income taxes 1,287 1,358

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TOTAL LONG-TERM LIABILITIES 26,414 27,242

MINORITY INTERESTS 2,223 800

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SHAREHOLDERS' EQUITY:

Share capital

Common shares of NIS 0.01 par value

Authorized: 100,000,000 shares at

December 31, 2006 and December 31,

2007; Issued and outstanding:

16,256,514 and 16,423,740 shares

at December 31, 2006 and

December 31, 2007, respectively 37 37

Additional paid-in capital 65,599 66,629

Accumulated other comprehensive income 958 1,628

Retained earnings 13,209 16,929

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TOTAL SHAREHOLDERS' EQUITY 79,803 85,223

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TOTAL LIABILITIES AND

SHAREHOLDERS' EQUITY $146,996 $160,491

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

(1) Net of allowance for doubtful accounts of $ 1,053 and $ 2,140 as

of December 31, 2006 and December 31, 2007, respectively.

SHAMIR OPTICAL INDUSTRY LTD.

Consolidated Statements of Income

(US dollars in thousands, except per share data)

Three Months Ended Year Ended

December 31, December 31,

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SOURCE Shamir Optical Industry Ltd.
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