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

2006 2007 2006 2007

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

(Unaudited) (Unaudited) (Unaudited)

Revenues, net $25,437 $30,596 $97,280 $120,419

Cost of revenues 12,105 13,234 44,038 55,856

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Gross profit 13,332 17,362 53,242 64,563

Operating Expenses:

Research and

development costs 632 663 2,372 2,564

Selling and marketing

expenses 8,462 10,083 32,798 36,552

General and

administrative expenses 2,972 3,921 10,986 13,549

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Total operating expenses 12,066 14,667 46,156 52,665

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

Financial expenses

(income) and other, net (111) 106 159 239

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

Income before taxes on

income 1,377 2,589 6,927 11,659

Taxes on income (84) 1,661 2,179 5,013

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Income after taxes on

income 1,461 928 4,748 6,646

Equity in losses (gains)

of affiliates, net 150 (65) 245 (46)

Minority interest in

losses of subsidiaries (90) (575) (1,957) (1,509)


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SOURCE Shamir Optical Industry Ltd.
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