SELECTED FINANCIAL INFORMA TION Selected Unaudited P ro F orma Financial Information The following selected financial data sets out selected unaudited pro forma financial information for Orbit Garant that has been derived from, and should be read in conjunction with, Orbit Garant’s unaudited pro forma consolidated statements of earnings and comprehensive income for the twelve months ended June 30, 2007, March 31, 2007 and March 31, 2008, respectively, and the three months ended March 31, 2007, all included elsewhere in this prospectus. Nine Months Three months T welve month period ended (1) ended ended March 31, March 31, March 31, June 30, March 31, 2008 2007 (2) 2008 (2) 2007 2007 (1)(2) Contract revenue ..................... $ 57,502,957 $16,776,078 $75,623,037 $64,309,578 $61,271,453 Gross profit ......................... 20,079,924 4,904,884 25,535,582 21,241,594 20,271,734 General and administrative expenses ........ 3,543,319 1,064,907 4,520,304 3,967,039 3,579,356 Earnings before income taxes and non-controlling interest (EBT) (3) ......... 10,065,278 1,663,849 12,143,498 9,242,769 9,200,142 Net earnings for the period .............. 7,960,492 1,018,780 9,215,592 5,869,440 5,961,061 Notes: (1) Each of the pro forma statements of earnings and comprehensive income give effect to the acquisitions of Orbit and Drift as if they had been acquired at the beginning of these periods. (2) Orbit Garant has elected to provide additional financial information for the twelve months ended March 31, 2008 and the twel ve months ended March 31, 2007 in order to provide investors with pro forma financial information ending as of the date of its mos t recently completed interim financial period and the comparative period from fiscal 2007. Management believes such supplemental information is useful to investors in evaluating the performance of the Company and in determining whether to invest in Offered Shares. (3) 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 P ro F orma Financial R esults to EBT , EBITD A and Normalized EBITD A ’’ in the ‘‘Selected Financial Information’’ section of this prospectus. R econciliation of P ro F orma Financial R esults to EBT , EBITD A and Normalized EBITD A (3) Nine Months Three months T welve month period ended (1) ended ended March 31, March 31, March 31, June 30, March 31, 2008 2007 (2) 2008 (2) 2007 2007 (2) Net earnings ................... $ 7,960,492 $1,018,780 $ 9,215,592 $ 5,869,440 $ 5,961,061 A dd: Income taxes ............... 2,104,786 575,978 2,894,618 3,191,029 3,055,397 Non-controlling interest ....... 0 69,091 33,288 182,300 183,684 EBT and non-controlling interest (2) . . . $10,065,278 $1,663,849 $12,143,498 $ 9,242,769 $ 9,200,142 A dd: Amortization .............. 4,876,847 1,728,428 6,666,823 6,649,888 6,350,525 Interest on long-term debt and interest Bank charges ........ 1,480,692 457,278 1,937,264 1,345,417 1,039,744 EBITD A (3) .................... $16,422,817 $3,849,555 $20,747,585 $17,238,074 $16,590,411 A dd: Management fees (4) .......... 187,500 62,500 250,000 187,500 125,000 Integration fees (5) ........... 160,925 26,716 389,906 255,697 26,716 Extraordinary transaction fees (6) . 272,290 211,200 312,290 251,200 — Normalized EBITD A (3) ........... $17,043,532 $4,149,971 $21,699,781 $17,932,471 $16,742,127 Notes: (1) Each of the pro forma statements of earnings and comprehensive income give effect to the acquisitions of Orbit and Drift as if they had been acquired at the beginning of these periods. 41