O TTO M ARINE L IMITED - Microsoft Internet Explorer - SGX

OTTO MARINE LIMITED AND ITS SUBSIDIARIES
13. Earnings per Share
For illustrative purpose, the calculation of the basic earnings per share is based on the net profit
attributable to equity holders of the Company for each of the financial periods ended May 31, 2008 and
2007 over the pre-invitational share capital of 975,000,000 shares in issue as at the date of this report,
representing the pre-invitational share capital.
There were no diluted earnings per share for each of the financial periods ended May 31, 2008 and
2007 as there were no potential ordinary shares outstanding.
14. Commitments
During the five months financial period ended May 31, 2008, the Group has committed an
additional $7,588,000 for yard development and has entered into forward foreign exchange contracts to
buy Euro 20,000,000 and to sell US$29,451,000.
15. Business Segments
A business segment is a group of assets and operations engaged in providing products or services
that are subject to risks and returns that are different from those of other business segments.
Primary Segment — Business Segment
The Group is primarily engaged in the operating division of ship building, ship repair and
conversion, and chartering of vessels. The principal activities are as follows:
Ship building — Construction of small, medium and large offshore and other support vessels.
Ship repair and conversion — Servicing and conversion of wide range of vessels.
Ship chartering — Chartering of offshore support vessels.
Segment revenue and expenses are revenue and expenses reported in the condensed consolidated
financial statements that are either directly attributable to a segment or can be allocated on a reasonable
basis to a segment.
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