SINGAPORE - Neptune Orient Lines Ltd said it has not made any decision on a potential sale of the company, nor entered into any agreement, after media reports that Temasek Holdings had put the shipping company up for sale. Singapore state investor Temasek, which owns nearly 67 percent of Neptune, had hired a bank to seek buyers for the business that made a net loss in five of the past six years, sources told Reuters last week. “The company has a duty to consider its options to maximize shareholder value as part of its conduct of normal business,” Neptune Orient said in a statement late on Sunday. “The company has not made any decision with respect to, and has not entered into any agreement for, a potential sale of the company and there is no assurance that any agreement for the sale of the company will be entered into,” it said. The company advised investors to exercise caution when dealing in its shares and other securities.