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* Q3 EPS C$0.57 vs loss/shr C$0.41 yr ago
* Revenue falls 14 pct
Feb 1 (Reuters) - North American Energy Partners Inc NOA.TO posted a third-quarter profit, partly helped by foreign exchange gains.
For the third quarter ended Dec. 31, the company posted net income of C$20.8 million, or 57 Canadian cents a share, compared with a net loss of C$14.7 million, or 41 Canadian cents a share, a year earlier.
Excluding items, the company earned 40 Canadian cents a share.
Analysts on average were expecting earnings of 18 Canadian cents a share, before special items, according to Thomson Reuters I/B/E/S.
Revenue fell 14 percent to C$222.7 million.
The company had a foreign exchange gain of C$5.4 million during the quarter, compared with a loss of C$32.5 million a year ago.
Shares of the company closed at C$7.28 Monday on the Toronto Stock Exchange. (Reporting by Koustav Samanta in Bangalore; Editing by Anne Pallivathuckal)