Exhibit 99.3

UNAUDITED PRO FORMA COMBINED FINANCIAL STATEMENTS

On April 26, 2012, Nuance Communications, Inc. (“Nuance”) acquired all of the outstanding capital stock of Transcend Services, Inc. (“Transcend”), pursuant to an Agreement and Plan of Merger (“Merger Agreement”) by and among Nuance, Townsend Merger Corporation (a wholly-owned subsidiary of Nuance), and Transcend. The aggregate consideration payable to the former stockholders of Transcend was $332.3 million, including $308.1 million for the shares tendered, together with $24.2 million for the remaining shares to be settled.

On October 6, 2011, Nuance Communications, Inc. acquired all of the outstanding capital stock of Swype, Inc. (“Swype”), pursuant to an Agreement and Plan of Merger (“Swype Merger Agreement”) by and among Nuance, Sonic Acquisition Corporation (a wholly-owned subsidiary of Nuance), the shareholders of Swype and Adrian Smith, as the representative of the Swype shareholders. The aggregate consideration payable to the former shareholders of Swype was $102.5 million, which consists of cash consideration of $77.5 million and a deferred acquisition payment of $25.0 million. The deferred acquisition payment is contingent upon the continued employment of certain key executives as specified in the Swype Merger Agreement, and is payable on the eighteen month anniversary of the closing date.

On June 16, 2011, Nuance Communications, Inc. acquired all of the outstanding capital stock of SVOX AG (“SVOX”), pursuant to a Share Purchase Agreement, as amended by and among Nuance, Ruetli Holding Corporation (a wholly-owned subsidiary of Nuance), the shareholders of SVOX and smac partners GmbH, as the shareholder representative. The aggregate consideration payable to the former stockholders of SVOX was € 87.0 million, which consists of cash consideration of € 57.0 million and a deferred acquisition payment of € 30.0 million. The deferred acquisition payment is payable in cash or shares of our common stock at our option; €8.3 million is due on June 16, 2012 and the remaining € 21.7 million is due on December 31, 2012.

On June 15, 2011, Nuance acquired Equitrac Corporation (“Equitrac”), pursuant to an Agreement and Plan of Merger (the “Equitrac Merger Agreement”), dated as of May 10, 2011, as amended, by and among Nuance, Ellipse Acquisition Corporation, a Florida corporation and a wholly owned subsidiary of Nuance (“Sub”), Equitrac, U.S. Bank National Association, as escrow agent and Cornerstone Equity Investors, LLC, as the representative of Equitrac’s stockholders, optionholders and warrant holders pursuant to which Sub will merge with and into Equitrac. The consideration consists of approximately $162.0 million in cash. Under the terms of the Equitrac Merger Agreement, approximately $34.3 million of the consideration was used to payoff existing bank debt.

The following unaudited pro forma combined financial information is shown as if Nuance, Equitrac, SVOX, Swype and Transcend had been combined as of October 1, 2010 for statement of operations purposes and as if Nuance and Transcend had been combined for balance sheet purposes as of March 31, 2012. Equitrac, SVOX, and Swype are included in our consolidated balance sheet as of March 31, 2012. The unaudited pro forma combined financial information of Nuance, Equitrac, SVOX, Swype, and Transcend is based on estimates and assumptions, which have been made solely for purposes of developing such pro forma information. The estimated pro forma adjustments arising from these completed acquisitions are derived from the preliminary purchase consideration and purchase price allocation and do not necessarily represent the final purchase price allocations.

The historical information for Equitrac for the period September 1, 2010 to May 31, 2011 has been derived from the unaudited financial information for the nine months ended May 31, 2011. The historical information for SVOX for the period July 1, 2010 to March 31, 2011 has been derived from the unaudited financial information for the nine month period ended March 31, 2011. The historical financial information of Swype for the period from October 1, 2010 to September 30, 2011 has been derived from the unaudited financial information for that period.

The historical information for Transcend for the period January 1, 2011 to December 31, 2011 has been derived from the audited consolidated financial statements for the year ended December 31, 2011. The historical financial information for Transcend for the period from October 1, 2011 to March 31, 2012 has been derived from the unaudited interim consolidated financial statements for the nine months ended September 30, 2011, the audited consolidated financial statements for the year ended December 31, 2011 and the unaudited interim condensed consolidated financial statements for the three month period ended March 31, 2012.

The unaudited pro forma combined financial statements do not include the historical or pro forma financial information for individually insignificant acquisitions, which were acquired by Nuance during fiscal 2011 prior to their acquisition. The financial statements for these acquired companies and pro forma financial information for the transactions are not included herein as the transactions were determined not to be “significant” in accordance with the calculations required by Rule 1-02(w) of Regulation S-X of the Securities Exchange Act of 1934, pro forma data is presented for illustrative purposes only and is not necessarily indicative of the operating results that would have occurred had the transactions been consummated as of October 1, 2010, nor is the data necessarily indicative of future operating results.

2

NUANCE COMMUNICATIONS, INC.

UNAUDITED PRO FORMA COMBINED STATEMENT OF OPERATIONS

For the Year Ended September 30, 2011

See accompanying Notes to Unaudited Pro Forma Combined Financial Statements.

3

NUANCE COMMUNICATIONS, INC.

UNAUDITED PRO FORMA COMBINED STATEMENT OF OPERATIONS

For the Six Months Ended March 31, 2012

See accompanying Notes to Unaudited Pro Forma Combined Financial Statements.

4

NUANCE COMMUNICATIONS, INC.

UNAUDITED PRO FORMA COMBINED BALANCE SHEET

As of March 31, 2012