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Shamir Optical Industry Ltd. Reports Second Quarter 2009 Results
Date:8/13/2009

3,393 2,846 Accrued severance pay 3,172 3,179 Other long-term liabilities 634 547 Deferred income taxes 1,922 1,754 ----- ----- TOTAL LONG-TERM LIABILITIES 18,921 15,596 EQUITY: Share capital Common shares of NIS 0.01 par value Authorized: 100,000,000 shares at December 31, 2008 and June 30, 2009; Issued and outstanding: 16,423,740 shares at December 31, 2008 and June 30, 2009 37 37 Additional paid-in capital 67,362 67,674 Accumulated other comprehensive income (2,637) (1,890) Retained earnings 22,007 27,825 ------ ------ Total Shamir Optical Industry Ltd. Shareholders' equity 86,769 93,646 Non-controlling interests 1,250 1,624 ----- ----- TOTAL EQUITY 88,019 95,270 ------ ------ TOTAL LIABILITIES AND EQUITY $149,496 $152,591 ======== ========

(1) Net of allowance for doubtful accounts of $ 2,159 and $ 2,451 as of December 31, 2008 and June 30, 2009, respectively.

    SHAMIR OPTICAL INDUSTRY LTD.
     Consolidated Statements of Income
     (US dollars in thousands,
      except  per share data)

                               Three Months Ended    
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SOURCE Shamir Optical Industry Ltd.
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