INDEX TO FINANCIAL ST A TEMENTS P age A uditors’ Consent — F orage Orbit Inc. .............................................. F - 2 A uditors’ Consent — F orages Garant & F r ` eres Inc. ..................................... F - 3 A uditors’ Consent — O rbit Garant Drilling Inc. ........................................ F - 4 A udited Consolidated Financial Statements of Orbit Garant Drilling Inc. for the nine months ended June 30, 2007 and Unaudited Consolidated Interim Financial Statements of Orbit Garant for the three and nine month period ended March 31, 2008 and the three and six month period ended March 31, 2007 .............................................................. F - 5 A udited Consolidated Financial Statements of F orage Orbit Inc. for the years ended January 31, 2007 and January 31, 2006 ......................................................... F - 2 8 A udited Consolidated Financial Statements of F orages Garant & F r ` eres Inc., for the three months ended September 30, 2006 and for the years ended June 30, 2006 and June 30, 2005 ........... F-43 Unaudited P ro F orma Consolidated Statements of Earnings and Comprehensive Income of Orbit Garant Drilling Inc. for the twelve months ended June 30, 2007 .......................... F-56 Unaudited P ro F orma Consolidated Statements of Earnings and Comprehensive Income of Orbit Garant Drilling Inc. for the twelve months ended March 31, 2008, the twelve months ended March 31, 2007 and the three months ended March 31, 2007 ............................. F-60 F-1