Seoul-listed Samsung booked a profit of KRW 10.9bn ($10.17m) in the first three months of the year, a swing from a KRW 272bn red number a year ago.
It came as Samsung recorded a 24% drop in revenue to KRW 2.61 trillion.
Its operating profit hit KRW 26.3bn, recovering from a KRW 363bn loss last time around.
Samsung, which today reported a revision to a drillship contract, has 102 ships and offshore units on its books, according to Clarksons.
