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Shamir Optical Industry Ltd. Reports Third Quarter 2008 Results
Date:11/26/2008

ccumulated other comprehensive income 1,628 215 Retained earnings 16,929 20,648 TOTAL SHAREHOLDERS' EQUITY 85,223 88,122 TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $160,491 $163,065 (1) Net of allowance for doubtful accounts of $ 2,140 and $2,256 as of December 31, 2007 and September 30, 2008, respectively. SHAMIR OPTICAL INDUSTRY LTD. Consolidated Statements of Income (US dollars in thousands, except per share data) Three Months Ended Nine Months Ended September 30, September 30, 2007 2008 2007 2008 (Unaudited) (Unaudited) (Unaudited) (Unaudited) Revenues, net $30,934 $36,118 $89,823 $111,171 Cost of revenues 14,747 17,098 42,622 51,272 Gross profit 16,187 19,020 47,201 59,899 Operating Expenses: Research and development costs 639 868 1,901 2,607 Selling and marketing expenses 8,961 10,472 26,469 33,527 General and administrative expenses 3,418 4,733 9,628 13,308 Total operating expenses 13,018 16,073 37,998 49,442 Operating income 3,169 2,947 9,203 10,457 Financial expenses (income) and other, net (25) 369 133 869 Income before taxes on income 3,194 2,578 9,070 9,588 Taxes on income 1,277 379 3,352 2,063 Income after taxes on income 1,917 2,199
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