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Shamir Optical Industry Reports Fourth Quarter and Year-End 2009 Results
Date:3/11/2010

e been reclassified to reflect the implementation of SFAS No. 160, Non-controlling Interests in Consolidated Financial Statements, an amendment of ARB No. 51.

    
    
    SHAMIR OPTICAL INDUSTRY LTD.
    Reconciliation of Non-GAAP Operating Income and Net Income
    (US dollars in thousands, except  per share data)
    
                             Three Months Ended           Year Ended
                                 December 31,            December 31,
                                 ------------            ------------
                              2008        2009          2008        2009
                              ----        ----          ----        ----
                          (Unaudited) (Unaudited)   (Unaudited) (Unaudited)
    
     Operating income       $2,919      $4,542       $13,376     $17,328
    
    Non-GAAP adjustment:
     Stock based
      compensation             140          79           733         451
     Amortization of
       intangible assets       257         385         1,292       1,148
     Compensation to
      former Chief
      Executive Officers         -           -           434         303
                               ---         ---           ---         ---
    Non-GAAP operating
     income                 $3,316      $5,006       $15,835     $19,230
                            ======      ======       =======     =======
    
    
    Net income
     attributable to
     Shamir Optical
     Industry Ltd.
     Shareholders           $1,359      $3,344        $9,078     $12,788
    
    Non-GAAP adjustment:
     Stock based
      compensation             140          79           733         451
     Amortization of
      intangible assets,
      net                      202         284         1,022         863
     Accretion of
      redeemable non
       controlling
       interest                  -         (64)            -         (64)
     Compensation to
      former Chief
      Executive Offi
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SOURCE Shamir Optical Industries Ltd.
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Straight shafts with 6 mm tying platform. Wide serrated handle with polished finish. Overall length 4.3 inches. Overall length 4.3 inches....
Curved shafts and tips with 6.5 mm tying platform. Flat serrated handle with dull finish. Overall length 3.9 inches. Overall length 3.9 inches....
Angled 45 degree shafts 10 mm tying platform. Serrated handle with dull finish. Overall length 3.3 inches....
Angled 45 degree shafts 8 mm from tip to bend with 4 mm tying platform. Smooth handle with dull finish. Overall length 3.2 inches....
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