ORBIT GAR ANT DRILLING INC. NOTES TO THE UNA UDITED PRO FORMA CONSOLID A TED ST A TEMENT OF EARNINGS AND COMPREHENSIVE INCOME (Continued) 6. DRIF T FINANCIAL INFORMA TION The column ‘‘Drift’’ on the unaudited pro forma consolidated statement of earnings and comprehensive income for the 12 months ended March 31, 2007 includes the operations of Phyl-Don Holdings and Management Ltd., Drift Exploration Drilling Inc. and Drif t de Mexico S.A. De C.V . for the 12 months ended March 31, 2007 which were derived as follows (before acquisition on April 16, 2007) : Phyl-Don Holdings and Drift Exploration Drift de Drift Management Ltd. Drilling Inc. Mexico S.A . De C.V . 12 months 12 months ended 12 months ended 12 months ended ended March 31, March 31, March 31, March 31, 2007 2007 2007 2007 $$ $ $ CONTR A CT REVENUE ................. 1,239,685 1,749,135 315,561 3,304,381 COST OF CONTR A CT REVENUE .......... 1,017,210 1,057,200 150,000 2,224,410 GROSS PROFIT ....................... 222,475 691,935 165,561 1,079,971 EXPENSES General and administrative ............... 607,643 125,106 — 732,749 Amortization of capital assets ............. 119,903 33,564 — 153,467 Interest and bank charges ................ 33,774 3,256 — 37,030 761,320 161,926 — 923,246 EARNINGS (LOSS) BEFORE THE FOLLOWING ITEMS ............................ (538,845) 530,009 165,561 156,725 OTHER REVENUE (EXPENSES) ........... 456,315 (456,315) — — EARNINGS (LOSS) BEFORE INCOME T A XES . . (82,530) 73,694 165,561 156,725 INCOME T A XES ...................... 4,387 — 29,539 33,926 NET EARNINGS (NET LOSS) ............. (86,917) 73,694 136,022 122,799 F-66