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. FOR AGE ORBIT INC. FINANCIAL INFORMA TION The column ‘‘F orage Orbit Inc.’’ on the unaudited pro forma statement of earnings and comprehensive income for the 12 months en ded March 31, 2007 includes the operations of F orage Orbit Inc. (consolidated) for the 10 months ended January 31, 2007 which were determined as follows (before acquisition on January 31, 2007): F orage Orbit inc F orage Orbit inc F orage Orbit inc 10 months year ended 2 months ended ended January 31, March 31, January 31, 2007 2006 2007 $$$ (1) (2) (1) - (2) CONTR A CT REVENUE ............................. 30,495,394 4,579,711 25,915,683 COST OF CONTR A CT REVENUE ...................... 18,570,520 3,506,211 15,064,309 GROSS PROFIT ................................... 11,924,874 1,073,500 10,851,374 EXPENSES General and administrative ........................... 1,337,871 199,226 1,138,645 Amortization of capital assets ......................... 1,042,417 139,577 902,840 L oss on sale of capital assets .......................... 3 7 8 — 3 7 8 F oreign exchange gain .............................. (87,072) (45,938) (41,134) L oss (gain) on sale of long-term investments ................ (47,036) (133,762) 86,726 Interest on long-term debt ........................... 170,159 20,204 149,955 Interest and bank charges ............................ 128,432 6,844 121,588 2,545,149 186,151 2,358,998 EARNINGS BEFORE THE FOLLOWING ITEMS ............ 9,379,725 887,349 8,492,376 SHARE IN NET EARNINGS OF A COMP ANY SUBJECT TO A SIGNIFICANT INFL UENCE ......................... 64,802 64,802 — EARNINGS BEFORE INCOME T A XES ................... 9,444,527 952,151 8,492,376 INCOME T A XES .................................. 3,173,309 373,270 2,800,039 NET EARNINGS BEFORE NON-CONTROLLING INTEREST .... 6,271,218 578,881 5,692,337 NON-CONTROLLING INTEREST ....................... 132,692 — 132,692 NET EARNINGS .................................. 6,138,526 578,881 5,559,645 F-65