R econciliation of P ro F orma Financial R esults to EBT EBITD A and Normalized EBITD A 3 T welve month period ended 1 March 31 2008 2 June 30 2007 March 31 2007 2 Net earnings 9215592 5869440 5961061 A dd Income taxes 2894618 3191029 3055397 Noncontrolling interest 33288 182300 183684 Earnings before income taxes and noncontrolling interest EBT 3 12143498 9242769 9200142 A dd Amortization 6666823 6649888 6350525 Interest on longterm debt and interest Bank charges 1937264 1345417 1039744 EBITD A 3 20747585 17238074 16590411 A dd Management fees 4 250000 187500 125000 Integration fees 5 389906 255697 26716 Extraordinary transaction fees 6 312290 251200 Normalized EBITD A 3 21699781 17932471 16742127 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 respective periods 2 Orbit Garant has elected to provide additional financial information for the twelve months ended March 31 2008 and March 31 2007 in order to provide investors with pro forma financial information ending as of the date of its most recently completed interim fi nancial 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 EBITD A and Normalized EBITD A are not financial or earnings measures recognized by G A AP Therefore they may not be comparable to similar measures presented by other issuers including other issuers that operate in the same business as Orbit G arant and they should not be construed as alternatives to net income determined in accordance with G A AP as indicators of performanc e of the cash flows from operating investing and financing activities or as measures of the liquidity and funds from operations Se e NonG A AP Measures 4 R epresents amounts related to management fees that will terminate on Closing 5 R epresents amounts related to the integration of the operations of Garant Orbit and Drift that will not be incurred on an ongoing basis 6 R epresents fees payable for legal and accounting advice and assistance with respect to strategic initiatives including a tr ansaction that did not proceed 12