STUDIO II BRANDS INC - FORM 8-K/A - EX-99


LEGEND SUN LIMITED

INDEX TO INTERIM STATEMENTS OF OPERATIONS AND CASHFLOW



		Page


Statement of Income and Comprehensive Income for the Period from March 30, 2009 (Date of Inception)
	to September 30, 2009	1


Statement of Cash Flows
	from March 30, 2009 (Date of Inception) to September 30, 2009	2-3


LEGEND SUN LIMITED
STATEMENT OF INCOME AND COMPREHENSIVE INCOME


		For the period from
		March 30, 2009
		(date of inception) to
		September 30, 2009

Revenue		$ 24,011
Cost of goods sold		(9,285)

Gross profit		14,726
Operating expenses		(43,308)

OPERATING LOSS BEFORE INCOME TAXES		(28,582)
Other income		20,718
LOSS BEFORE INCOME TAXES		(7,864)

INCOME TAXES EXPENSES		-
NET LOSS		$ (7,864)

Loss per common share
Basic and fully diluted		$ (7,864)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING		1


LEGEND SUN LIMITED
STATEMENT OF CASH FLOWS

		For the period from
		March 30, 2009
		(date of inception) to
		September 30, 2009

CASH FLOWS FROM OPERATING ACTIVITIES Net loss		$ (7,864)
Adjustments to reconcile net loss to net cash
used in operating activities:
Depreciation		4,276
Changes in operating assets and liabilities:
Other receivable		(1,604)
Inventories		(7,237)
Security deposits		(40,189)
Accounts payable		3,602
Other payable		32,017
NET CASH USED IN OPERATING ACTIVITIES		(16,999)

CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment		(129,714)
NET CASH USED IN INVESTING ACTIVITIES		(129,714)

CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from stockholder's loan		166,084
Cash received from issuance of common stock		1
NET CASH PROVIDED BY FINANCING ACTIVITIES		166,085

NET INCREASE IN CASH AND CASH EQUIVALENTS		19,372

CASH AND CASH EQUIVALENTS
Beginning of period		$ -
End of period		$ 19,372


Supplemental disclosures of cash flow information:

STUDIO II BRANDS INC - FORM 8-K/A - EX-99 - August 8, 2011