Shamir Optical Industry Ltd. Reports Second Quarter 20...( -- ...),Health

Date:8/13/2009

-- -- -- -- Net income 2,722 3,855 5,351 6,051 Net income (loss) attributable to non-controlling interests 101 159 (162) 233 --- --- ---- --- Net income attributable to Shamir Optical Industry Ltd. Shareholders $2,621 $3,696 $5,513 $5,818 ====== ====== ====== ====== Net earnings per share: Basic $0.16 $0.23 $0.34 $0.35 ===== ===== ===== ===== Diluted $0.16 $0.22 $0.33 $0.35 ===== ===== ===== ===== Number of shares: Basic 16,424 16,424 16,424 16,424 Dilutive 16,532 16,475 16,535 16,475

(1) Amounts have been reclassified to reflect the implementation of SFAS No. 160, Non-controlling Interests in Consolidated Financial Statements, an amendment of ARB No. 151.

    SHAMIR OPTICAL INDUSTRY LTD.
     Reconciliation of Non-GAAP
      Operating Income and  Net Income
     (US dollars in thousands,
      except  per share data)

                               Three Months Ended       Six Months Ended
                                    June 30,                 June 30,
                             ---------------------   ---------------------
                                2008       2009        2008         2009
                             ---------   ---------   ---------   ---------
                            (Unaudited) (Unaudited) (Unaudited) (Unaudited)
     Operating income           $3,260      $4,0
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SOURCE  Shamir Optical Industry Ltd.
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