ORBIT GAR ANT DRILLING INC. NOTES TO THE UNA UDITED PRO FORMA CONSOLID A TED ST A TEMENT OF EARNINGS AND COMPREHENSIVE INCOME (Continued) 5. DRIF T FINANCIAL INFORMA TION The column ‘‘Drift’’ on the unaudited pro forma consolidated statement of earnings and comprehensive income includes the operat ions of Phyl-Don Holdings and Management Ltd., Drift Exploration Drilling Inc. and Drift de Mexico S.A. De C.V . for the 9.5 months e nded April 16, 2007 which were derived as follows (before acquisition on April 16, 2007): Phyl-Don Drift Drift Holdings and Exploration de Mexico S.A . Management Ltd. Drilling Inc. De C.V . Drift 9.5 months 9.5 months 9.5 months 9.5 months ended April 16, ended April 16, ended April 16, ended April 16, 2007 2007 2007 2007 $ $$$ CONTR A CT REVENUE .................. 954,750 1,468,778 368,155 2,791,683 COST OF CONTR A CT REVENUE ........... 658,074 883,235 250,000 1,791,309 GROSS PROFIT ........................ 296,676 585,543 118,155 1,000,374 EXPENSES General and administrative ................ 620,354 50,383 — 670,737 Amortization of capital assets .............. 81,577 27,075 — 108,652 Gain on sale of capital assets ............... (40,000) — — (40,000) F oreign exchange gain ................... (64,442) — — (64,442) Interest and bank charges ................. 10,692 11,167 — 21,859 608,181 88,625 — 696,806 EARNINGS (LOSS) BEFORE THE FOLLOWING ITEMS ............................. (311,505) 496,918 118,155 303,568 OTHER REVENUE (EXPENSES) ............ 606,315 (606,315) — — EARNINGS (LOSS) BEFORE INCOME T A XES . . . 294,810 (109,397) 118,155 303,568 INCOME T A XES (RECO VER Y) ............. 73,702 (27,349) 29,539 75,892 NET EARNINGS (NET LOSS) .............. 221,108 (82,048) 88,616 227,676 F-59