Exhibit 99.3

UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION

On May 16, 2011, we completed the previously announced acquisition (the “Acquisition”) of a majority interest in W.E.T. Automotive Systems AG, a German company (“W.E.T.”) through our wholly-owned subsidiary, Amerigon Europe GmbH. A total of 2,316,175 shares, representing 76.19 percent of the outstanding voting stock of W.E.T., were tendered to Amerigon in response to Amerigon’s offer of €40 per share. An additional 2,093 shares were tendered at the same price on May 26, 2011 pursuant to an additional acceptance period of the tender offer. The total purchase price for the Acquisition was €92.7 million, or $130.7 million, in cash plus the assumption of €36.0 million in debt obligations less €12.1 million in cash acquired.

Prior to the Acquisition, Amerigon and W.E.T. were engaged in lawsuits concerning intellectual property (“the Lawsuits”). The Lawsuits were settled upon consummation of the Acquisition.

On March 30, 2011, we and Amerigon Europe entered into a credit facility with a syndicate of banks, including Bank of America, N.A., acting as Administrative Agent, Swing Line Lender and L/C Issuer (“Bank of America”), and Merrill Lynch, Pierce, Fenner & Smith Incorporated, acting as Sole Lead Arranger and Sole Book Manager (the “US Bank of America credit facility”) and W.E.T. and W.E.T. Automotive Systems Ltd. a Canadian corporation entered into a credit facility with the same syndicate of banks (the “W.E.T. Bank of America credit facility”). We refer to the US Bank of America credit facility and the W.E.T. Bank of America credit facility throughout this section of the Form 8-K collectively as the “Bank of America credit facility.” We used the borrowings under the US Bank of America credit facility to partially fund the Acquisition and to fund Amerigon’s ongoing operations. W.E.T. used borrowings under the W.E.T. Bank of America credit facility to refinance a portion of the long term debt obligations of W.E.T. and to fund W.E.T.’s ongoing operations.

On March 31, 2011, we borrowed $35 million of our term loan facility and approximately $19.0 million under our revolving credit facility and Amerigon Europe borrowed up to $33 million under its term loan facility in connection with the closing of the Acquisition. These along with $70.0 million in proceeds from our sale of our Series C Convertible Preferred stock were combined with $23.3 million of our cash reserves to fund a series of Escrow accounts that were established to provide the necessary financing for the Acquisition sufficient to cover the purchase of 100% of the capital stock of W.E.T. The tender offer resulted in our acquiring only 76.3% of W.E.T.’s capital stock. The excess amounts held in the escrow accounts totaling €35.2 million, or $49.7 million, was used to repay a portion of the US Bank of America credit facility, including, specifically, a portion of the Amerigon Europe term loan facility and a portion of the then outstanding revolving line of credit facility. Our term loan facility and Amerigon Europe’s term loan facility, both included in the US Bank of America credit facility, are subject to quarterly amortization of principal, with the remaining principal balance and any outstanding loans under the revolving credit facility to be repaid on the fifth anniversary of initial funding. Borrowings under the US Bank of America credit facility will bear interest based on the LIBOR rate plus a margin ranging from 2.50% to 3.25%. We and Amerigon Europe can also borrow at a base rate which is determined by the higher of (a) Bank of America’s prime rate, (b) Federal Funds rate plus 50 basis points, or (c) the LIBOR rate plus 100 basis points, plus a margin ranging from 1.50% to 2.25%. The margins are based on our consolidated leverage ratio (defined as the ratio of our and our subsidiaries’ total debt to EBITDA as defined in the US Bank of America credit facility and determined on a consolidated basis). The US Bank of America credit facility also provides for customary affirmative and negative covenants.

The accompanying unaudited pro forma condensed combined financial information combines the historical consolidated statements of operations of Amerigon, giving effect to the completion of the Acquisition, borrowings under the Bank of America credit facility and sale of our Series C Convertible Preferred Stock and the application of the net proceeds there from in each case as if they occurred on January 1, 2011, for income statement purposes, and March 31,

2011, for balance sheet purposes. The unaudited pro forma information should be read in conjunction with the accompanying notes to the Unaudited Pro Forma Condensed Combined Financial Information, the historical financial statements of Amerigon and W.E.T. and Amerigon’s Management’s Discussion and Analysis of Financial Condition and Results of Operations appearing on Form 10Q for the period ended March 31, 2011 and the Corporate Interim Report of W.E.T. filed on form 8-K on May 20, 2011.

The Acquisition has been treated as a purchase of W.E.T. by Amerigon, with Amerigon as the acquiring entity. The unaudited pro forma condensed combined financial information will differ from our final acquisition accounting for a number of reasons, including the fact that our purchase price allocation and estimates of fair value are preliminary and subject to change when our formal valuation and other studies are finalized. The differences that will occur between the preliminary estimates and the final acquisition accounting could have a material impact on the accompanying unaudited pro forma condensed combined financial information.

The unaudited pro forma condensed combined financial information is presented for informational purposes only. It has been prepared in accordance with the regulations of the SEC and is not necessarily indicative of what our financial position or results of operations actually would have been had we completed the Acquisition at the dates indicated, nor does it purport to project the future financial position or operating results of the combined company. The unaudited pro forma condensed combined statement of operations does not reflect any revenue or cost savings from synergies that may be achieved with respect to the combined companies.

The unaudited historical results of operations of W.E.T. for the three month period ended March 31, 2011, have been prepared in accordance with International Financial Accounting Standards (“IFRS”) as issued by the International Accounting Standard Board (“IASB”) and reconciled to U.S. GAAP for the purpose of such presentation. We have incurred certain non-recurring expenses in connection with the Acquisition and the execution of the Bank of America credit facility. These expenses were approximately $3.7 million and $4.2 million, respectively. In addition, we have incurred fees and expenses of approximately $5.9 million in connection with the sale of the Series C Convertible Preferred Stock. The acquisition expenses are reflected in the pro forma condensed combined balance sheet as of March 31, 2011, as an adjustment to cash and equity, but are not reflected in the pro forma condensed combined statements of earnings for the three month period ended March 31, 2011, as they are not expected to have a continuing impact on operations.

Unaudited Pro Forma Condensed Combined Balance Sheet

See accompanying notes to unaudited pro forma condensed combined financial information

Unaudited Pro Forma Condensed Combined Statement of Operations

See accompanying notes to unaudited pro forma condensed combined financial information

Notes to Unaudited Pro Forma Condensed Combined Financial Information for

Amerigon and W.E.T.

(in thousands, except per share data)

Note 1 – Description of Transaction

On May 16, 2011, we completed the previously announced acquisition (the “Acquisition”) of a majority interest in W.E.T. Automotive Systems AG, a German company (“W.E.T.”) through our wholly-owned subsidiary, Amerigon Europe GmbH. A total of 2,316,175 shares, representing 76.19 percent of the outstanding voting stock of W.E.T., were tendered to Amerigon in response to Amerigon’s offer of €40 per share. An additional 2,093 shares were tendered at the same price on May 26, 2011 pursuant to an additional acceptance period of the tender offer. The total purchase price for the Acquisition totaled €92.7 million, or $130.7 million, in cash plus the assumption of €36.0 million in debt obligations less €12.1 million in cash acquired.

Note 2 – Basis of Presentation

The unaudited pro forma financial information has been compiled from underlying unaudited financial statements of W.E.T. prepared in accordance with IFRS in accordance with IASB, reconciled to U.S. GAAP for the purpose of such presentation (see Note 4).

The unaudited pro forma condensed combined financial information combine the historical consolidated statements of operations of Amerigon, giving effect to (a) the completion of the Acquisition, incurrence of debt under the Bank of America credit facility and sale of our Series C Convertible Preferred Stock in each case as if they occurred on January 1, 2011 for income statement purposes and March 31, 2011 for balance sheet purposes. The unaudited pro forma information should be read in conjunction with the accompanying notes to the Unaudited Pro Forma Condensed Combined Financial Information, the historical financial statements of Amerigon and Management’s Discussion and Analysis of Financial Condition and Results of Operations appearing on Form 10-Q for the period ended March 31, 2011 and the Corporate Interim Report of W.E.T. filed on Form 8-K on May 20, 2011. The Acquisition will be treated as a purchase with Amerigon as the acquiring entity. The unaudited pro forma condensed combined financial information will differ from our final acquisition accounting for a number of reasons, including the fact that our estimates of purchase price allocation and fair value are preliminary and subject to change when our formal valuation and other studies are finalized. The differences that will occur between the preliminary estimates and the final acquisition accounting could have a material impact on the accompanying unaudited pro forma condensed combined financial information.

The unaudited pro forma condensed combined financial information is presented for informational purposes only. It has been prepared in accordance with the regulations of the SEC and is not necessarily indicative of what our financial position or results of operations actually would have been had we completed the Acquisition at the dates indicated, nor does it purport to project the future financial position or operating results of the combined company. The unaudited pro forma condensed combined statement of operations does not reflect any revenue or cost savings from synergies that may be achieved with respect to the combined companies.

For the pro forma condensed combined balances, the purchase price of approximately $131.6 million, net of cash acquired of $16.7 million, has been allocated to the fair values of assets and liabilities acquired as of March 31, 2011. The allocation of the purchase price is preliminary pending the completion of various analyses and the finalization of estimates. An appraisal will be performed to assist management in determining the fair value of acquired assets and liabilities, including identifiable intangible assets. The final purchase price allocation may result in a materially different allocation than that presented in this unaudited pro forma condensed combined financial information. Such allocation, in thousands is as follows:

Identifiable intangible assets.

Customer relationships, technology and product development costs will be amortized on a straight-line basis over an estimated average estimated life of 12, seven and four years, respectively.

Goodwill.

Approximately $32.1 million has been allocated to goodwill. Goodwill represents the excess of the purchase price over the fair value of the underlying net tangible and intangible assets. Goodwill will not be amortized but instead will be tested for impairment at least annually (more frequently if certain indicators are present). In the event that management determines that the value of goodwill has become impaired, an accounting charge for the amount of impairment during the fiscal quarter in which the determination is made will be recognized.

Note 3 – Accounting Policies

We are currently reviewing W.E.T.’s accounting policies. As a result of that review it may become necessary to adjust the combined entity’s financial statements to conform to those accounting policies that are determined to be more appropriate for the combined entity. The unaudited pro forma condensed combined financial information does not assume any differences in accounting policies.

Note 4 – Reconciliation of amounts for W.E.T. between IFRS and U.S. GAAP

The consolidated financial statements of W.E.T. have been prepared in accordance with IFRS as issued by the IASB which differs from U.S. GAAP in certain respects. A description of the relevant accounting principles which differ materially and the related adjustments we made to the W.E.T. amounts for purposes of preparing these unaudited pro forma condensed financial statements are as follows:

Capitalization of development costs

Under IFRS, development costs are capitalized on the balance sheet and amortized over their estimated useful life. Under U.S. GAAP these expenses are expensed as incurred. We eliminated the carrying value of development costs and the related deferred tax liability as of March 31, 2011 in the unaudited pro forma condensed combined balance sheet. We also eliminated development cost amortization expense, recorded an expense for development costs that had been capitalized and recorded a related deferred tax expense in the unaudited pro forma condensed combined statement of operations.

Reversal of Impairment Recognized in Prior Years

Under IFRS, impairment losses for assets other than goodwill are reversed during periods subsequent to the impairment if certain conditions are met. Reversals of impairment losses are not permitted under U.S. GAAP. During 2010, W.E.T. partially reversed an impairment loss related to customer relationships that had been recorded during 2008. We reversed this adjustment.

These adjustments are summarized as follows:

Note 5 – Pro Forma Adjustments

The following are the descriptions of the pro forma condensed combined balance sheet and statement of operations adjustments:

The adjustments reflect the elimination of W.E.T.’s goodwill, other identifiable intangible assets and equity in connection with the W.E.T. acquisition.

The LIBOR rate at July 15, 2011 was 0.25% and the EURIBOR rate at July 15, 2011 was 1.00%. An increase of 0.125% in the interest rates of our floating rate debt would increase our annual pro forma interest expense by approximately $103.

The proceeds from the offering, net of $5,925 in transaction expenses, totaled $64,075 and was allocated to the Preferred Shares and to the embedded derivatives. Upon consummation of the Acquisition, the no acquisition redemption premium and no acquisition warrants expired. The amount recorded for these derivatives resulted in a gain. This gain is reflected in the pro forma condensed combined balance sheet as of March 31, 2011 as an adjustment to total shareholders’ equity, but not reflected in the pro forma condensed combined statements of earnings for the three month period ended March 31, 2011, as it is not expected to have a continuing impact on operations.