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 Garants 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 12 Contract revenue 57502957 16776078 75623037 64309578 61271453 Gross profit 20079924 4904884 25535582 21241594 20271734 General and administrative expenses 3543319 1064907 4520304 3967039 3579356 Earnings before income taxes and noncontrolling interest EBT 3 10065278 1663849 12143498 9242769 9200142 Net earnings for the period 7960492 1018780 9215592 5869440 5961061 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 NonG 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 7960492 1018780 9215592 5869440 5961061 A dd Income taxes 2104786 575978 2894618 3191029 3055397 Noncontrolling interest 0 69091 33288 182300 183684 EBT and noncontrolling interest 2 10065278 1663849 12143498 9242769 9200142 A dd Amortization 4876847 1728428 6666823 6649888 6350525 Interest on longterm debt and interest Bank charges 1480692 457278 1937264 1345417 1039744 EBITD A 3 16422817 3849555 20747585 17238074 16590411 A dd Management fees 4 187500 62500 250000 187500 125000 Integration fees 5 160925 26716 389906 255697 26716 Extraordinary transaction fees 6 272290 211200 312290 251200 Normalized EBITD A 3 17043532 4149971 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 periods 41