8. Sirona Dental Sy ( SIRO) manufactures a complete range of dental products, including CAD/CAM restoration systems, digital intra-oral, panoramic and 3D imaging systems, dental treatment centers and hand-pieces. Revenue growth in the second quarter was up 12.9% to $214.7 million. Year-over-year revenue growth for imaging systems was 21.4%, 16.1% for CAD/CAM, 3.4% for treatment centers, while it declined 1.3% for instruments. Revenue in the U.S. increased 2.9%, while revenue outside the U.S. improved 17.5% with strong growth in Germany, other European markets and the Asia-Pacific region. Gross profit was $115.7 million, up $16.4 million from the second quarter of 2010. Gross profit margin was 53.9%, up from 52.2% in the prior year due to lower amortization expenses. Net income for the second quarter of 2011 was $29.3 million versus $17.5 million in the prior year period. As of March 2011, cash and cash equivalents stood at $300.1 million, while net debt reduced to $82.1 million from $119 million a year earlier. Management has raised FY2011 guidance, estimating revenue to grow 13% to 16% versus 9% to 12% previously. Analysts estimate an upside of 27% in the next one year. The stock has 81% buy ratings and is trading at 15 times its estimated 2011 earnings.