Selected Historical Financial Information The summary presented below contains financial information of Orbit Garant that is derived from, and should be read in conjunction with, the historical, (consolidated) financial statements of Orbit Garant and Garant and the notes thereto, and with ‘‘Management’s Discussion and Analysis of F inancial Condition and R esults of Operations’’, that are included elsewhere in this prospectus . The financial statements have been prepared in accordance with Canadian generally accepted accounting principles. Orbit Garant Garant Three Three Nine T welve Months Months Months Months Ended Ended Ended Ended Y ear Ended June 30, March 31, March 31, June 30, June 30, 2008 2007 (1) 2007 (1) 2007 (1)(2) 2006 (3) 2005 (3) Contract revenue ............ $22,070,986 $13,127,435 $36,732,820 $43,214,099 $24,641,773 $28,003,588 Gross profit ................ 7,515,692 3,779,406 10,600,662 12,524,832 3,448,730 2,858,311 General and administrative expenses ................ 1,429,338 847,416 1,989,799 2,434,541 813,178 764,287 Earnings before income taxes and non-controlling interest (EBT) (4) 4,019,879 1,080,628 3,167,631 4,411,880 1,742,932 349,455 Net earnings for the period ..... 2,823,920 637,313 1,899,093 2,714,289 1,082,807 277,769 Earning per common share (basic and fully diluted) Basic .................... 0.11 0.03 0.11 10,827.07 2,777.69 Diluted ................... 0.11 0.03 0.10 60.83 11.72 T otal assets ................ 86,548,114 72,148,562 72,148,562 11,120,501 10,616,240 Net debt (5) ................. 30,404,202 27,279,864 27,279,864 4,205,526 4,871,544 Cash dividends declared per common share ............ 0.01 ————— W orking capital (6) ............ 9,002,379 4,498,119 4,498,119 1,539,415 377,781 Cash and cash equivalents ...... 299,660 (4,170,257) (1,494,525) (1,494,525) (320,136) (748,477) Notes: (1) R esults of Orbit Garant for the twelve and nine months ended June 30, 2007 include results of Orbit from the date of its acq uisition on January 31, 2007 and results of Drift from the date of its acquisition on April 16, 2007, and results of Orbit Garant for the t hree months ended March 31, 2007 include the results of Orbit from the date of its acquisition. (2) The figures in the table for the twelve months ended June 30, 2007 are based on the consolidated financial statements of Orb it Garant and Garant, the predecessor business, contained elsewhere in this prospectus and have been calculated by adding the figures of Orbit Garant for the nine months ended June 30, 2007 to the figures of Garant for the three months ended September 30, 2006. The resu lts of operations for this period are not necessarily indicative of the results of operations to be expected in any given fiscal year. (3) R epresents the financial results for Garant, the predecessor business, for the years ended June 30, 2006 and June 30, 2005 w hich do not include financial results of Orbit or Drift for such periods since they had not yet been acquired. (4) EBT is not a financial or earnings measure recognized by G A AP . Therefore it may not be comparable to similar measures presen ted by other issuers, including other issuers that operate in the same business as Orbit Garant, and it should not be construed as an alternative to net income, determined in accordance with G A AP , as an indicator of performance of the cash flows from operating, investing a nd financing activities or as a measure of the liquidity and funds from operations. See ‘‘Non-G A AP Measures’’. F or a reconciliatio n of EBT to net earnings see ‘‘R econciliations of Historical R esults to EBT , EBITD A and Normalized EBITD A ’’ in the ‘‘Selected Financial Information’’ section of this prospectus. (5) Net debt is calculated as the sum of bank overdraft, bank loan, obligations under capital leases (including current portion) , long term debt (including current portion) less cash and cash in trust. (6) W orking capital is calculated as current assets less current liabilities. 13