Exhibit 99.3

Premier Healthcare Exchange,

Inc. and Subsidiaries

Consolidated Financial Statements

December 31, 2012 and 2011

Premier Healthcare Exchange, Inc. and Subsidiaries

Table of Contents

December 31, 2012 and 2011

Independent Auditors’ Report

Board of Directors of

Premier Healthcare Exchange, Inc. and Subsidiaries

Report on the Consolidated Financial Statements

We have audited the accompanying consolidated financial statements of Premier Healthcare Exchange, Inc. and Subsidiaries, which comprise the consolidated balance sheet as of December 31, 2012 and 2011, and the related consolidated statements of income, changes in stockholders’ equity, and cash flows for the years then ended, and the related notes to the financial statements.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.

Auditors’ Responsibility

Our responsibility is to express an opinion on these consolidated financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

1

Opinion

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Premier Healthcare Exchange, Inc. and Subsidiaries as of December 31, 2012 and 2011, and the results of their operations and their cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America.

New York, New York

March 29, 2013

2

Premier Healthcare Exchange, Inc. and Subsidiaries

Consolidated Balance Sheet

December 31, 2012 and 2011

See notes to consolidated financial statements

3

Premier Healthcare Exchange, Inc. and Subsidiares

Consolidated Statement of Income

Years Ended December 31, 2012 and 2011

See notes to consolidated financial statements

4

Premier Healthcare Exchange, Inc. and Subsidiaries

Consolidated Statement of Changes in Stockholders’ Equity

Years Ended December 31, 2012 and 2011

See notes to consolidated financial statements

5

Premier Healthcare Exchange, Inc. and Subsidiaries

Consolidated Statement of Cash Flows

Years Ended December 31, 2012 and 2011

See notes to consolidated financial statements

6

Premier Healthcare Exchange, Inc. and Subsidiaries

Consolidated Statement of Cash Flows

Years Ended December 31, 2012 and 2011

See notes to consolidated financial statements

7

Premier Healthcare Exchange, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

December 31, 2012 and 2011

1.              Nature of Operations

Premier Healthcare Exchange, Inc. (“PHX” or the “Company”) commenced operations during 2001, and is incorporated pursuant to the laws of the state of Delaware.

PHX offers solutions for healthcare organizations at every step of the claims process, from data entry to data analytics. PHX combines claim processing automation with professional services to deliver innovative, state-of-the-art, advanced cost management solutions for health plans.

PHX’s services include claims editing, clinical bill review and audit, proprietary and secondary network repricing, fee negotiations, Preferred Provider Organization (“PPO”) network management, and health benefits trend analysis and reporting.

PHX’s team is comprised of cost management analysts, medical professionals, and information technology specialists who understand the complexities of medical billing and coding, claims editing, data analytics, and PPO negotiations.

PHX’s healthcare organizations (the “Clients”) include Third Party Administrators (TPAs), various insurance carriers, unions, and Health Maintenance Organizations (HMOs). PHX has contracts with its Clients ranging from one to three years renewable for consecutive one-year terms thereafter unless terminated by written notice by either party. PHX continues to selectively expand its service offerings to provide its Clients with additional cost savings.

PHX also provides electronic payment services through its wholly owned subsidiary, Pay-Plus Solutions, Inc. (see below). These services aggregate payments to individual providers from multiple payers onto an electronic virtual payment card, which the provider accesses through its merchant processor. Payments can also be made as direct deposits to the provider’s account through the ACH. Providers can access their payment data through a secure website, as well as download payment data into their accounting or practice management systems.

On April 27, 2011, PHX formed a new wholly-owned subsidiary, Pay-Plus Solutions, Inc. (“Pay-Plus”), incorporated in the state of Delaware. Pay-Plus commenced production operations in 2012 and generated $923,170 of revenue for the year.

On October 1, 2012, PHX acquired the net operating assets of National Health Benefits Corporation (“NHBC”). The assets consisted of cash, client contracts, a proprietary operating system called ProPoint, network access contracts, accounts receivable, 29 employees and a leased facility in Scottsdale, Arizona. PHX assumed certain liabilities of the company, primarily trade payables. The net assets were transferred into in an existing inactive subsidiary, Premier Recovery Services, Inc., and the subsidiary was renamed Premier Healthcare Exchange West, Inc. (“PHX West”)

PHX evaluated subsequent events for recognition or disclosure through March 28, 2013, the date the consolidated financial statements were available to be issued.

8

Premier Healthcare Exchange, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

December 31, 2012 and 2011

2.              Summary of Significant Accounting Policies

Basis of Accounting

The Company prepares its consolidated financial statements in accordance with accounting principles generally accepted in the United State of America, which require the use of the accrual method of accounting. Under this accounting method, revenues are recognized when earned and expenses are recognized when incurred. Certain amounts in the prior periods presented have been reclassified to conform to the current period financial statement presentation. These reclassifications have no effect on previously reported net income.

Principles of Consolidation

The accompanying consolidated financial statements include the accounts of PHX and its wholly-owned subsidiaries, PHX West, Crossfire Technology Services, Inc., and Pay-Plus (collectively the “Company”). All significant intercompany transactions and balances have been eliminated in consolidation.

Use of Estimates

The preparation of the Company’s financial statements in conformity with accounting principles generally accepted in the United States of America (GAAP) requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Significant estimates include the determinations of the useful lives of assets, allowances for doubtful accounts and claim adjustments, goodwill and intangible asset valuations, ability to realize deferred tax assets, valuation assumptions in calculating share-based compensation, and valuation of financial instruments. These estimates may be adjusted as more current information becomes available, and any adjustment could have a significant impact on recorded amounts.

Cash and Cash Equivalents

Cash and cash equivalents consist primarily of unrestricted cash on deposit at financial institutions and brokerage firms. The Company considers all highly liquid investments purchased with an original maturity of three months or less at the time of purchase to be cash equivalents.

Trading Securities

The Company invests its excess cash balances in various bonds and mutual funds. Dividends from investments in municipal bonds are exempt from federal income tax. All investments are managed by professional investment advisors.

Investments in bonds and mutual funds are bought and held principally for the purpose of selling them in the near term and are classified as trading securities. Trading securities are measured at fair value in the accompanying consolidated balance sheet.

9

Premier Healthcare Exchange, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

December 31, 2012 and 2011

The Company uses the specific identification method in determining realized gains and losses recognized currently in other income (expense) in the accompanying consolidated statement of income. The unrealized gains and losses measured at each reporting period are also reflected in other income (expense) in the accompanying consolidated statement of income.

In 2012, the Company liquidated all of its trading securities and used the proceeds for the acquisition of NHBC. As excess cash balances are generated going forward, the Company intends to invest such cash in a similar manner.

Accounts Receivable

Accounts receivable are reported at net realizable value. Accounts are charged to the allowance for doubtful accounts or the allowance for claim adjustments when they are determined to be uncollectible based upon management’s assessment of individual accounts. It is the policy of the Company to review the outstanding accounts receivable as well as the bad debt write-offs and collections experienced in the past, economic factors, specific customer information, claim cancellations and current credit considerations to establish a provision for bad debts for potentially uncollectible amounts and a provision for claim adjustments with corresponding increases in the allowance for doubtful accounts and allowance for claim adjustments, respectively. Write-offs of accounts receivable in 2012 and 2011 were not material.

Property and Equipment

Property and equipment are recorded at cost, net of accumulated depreciation and amortization. Purchases of property and equipment and additions and betterments, which substantially extend the useful life, are capitalized at cost. Depreciation and amortization, including amortization of equipment under capital leases, are computed using straight-line and accelerated methods over the estimate useful lives. The Company also provides for amortization of leasehold improvements over the lives of the respective leases or service lives of the improvements, whichever is shorter.

Expenditures for repairs and maintenance are charged to income as incurred. When assets are retired or otherwise disposed of, the cost of the assets and the related accumulated depreciation are eliminated from the accounts. Any gain or loss on disposition is credited or charged to income.

Impairment of Long-Lived Assets

Long-lived assets, such as property and equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset with the estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated undiscounted future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the assets exceeds the fair value of the asset. Fair value is determined based on estimated discounted future cash flows expected to be generated by an asset. As of December 31, 2012 and 2011, the Company has determined that an impairment did not exist.

10

Premier Healthcare Exchange, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

December 31, 2012 and 2011

Long-lived assets will continue to be tested when events or circumstances indicate that an impairment or decline in value may have occurred. Upon completion of each review, there can be no assurance that a material charge will not be recorded.

Intangible Assets

Covenant Not To Compete

The intangible assets consist of a covenant not to compete valued at $25,000 obtained by PHX in the acquisition of Crossfire Technologies LLC in 2010, which is being amortized on the straight-line method over the life of the covenant, or five years. The annual amortization expense subsequent to December 31, 2012 will be $5,000 per year through 2014 and $2,917 in 2015. In addition, PHX obtained a non-compete agreement in the acquisition of NHBC in 2012 valued at $424,000, which is being amortized on the straight-line method over the life of the covenant, or 54 months. The annual amortization expense subsequent to December 31, 2012 will be $94,222 per year through 2016 and $23,556 in 2017.

Patent and Trademark

Costs such as application and registration fees and legal fees incurred in connection with obtaining approvals for patents and trademarks by the United States Patent and Trademarks office are also capitalized as intangible assets.

Patent and trademark costs once approved are amortized on a straight line basis over 5-20 years. The pending patent and trademark pertains to a Pay-Plus product. Management believes that its pending patent and trademark will be approved.

Web-Site Development Costs

The web-site development costs consist of:

A. $109,900 in web-site development costs incurred during 2011 for which work was completed in December 2011. The costs capitalized pertain to the actual web-site development stage which will be amortized over a three period commencing on January 1, 2012. The annual amortization expense subsequent to December 31, 2011 will be $36,633 per year through 2014. The other costs associated with the web-site development that were expensed in 2011 pertain to discovery, visual design, information and content migration costs.

B. $136,860 in web-site development costs incurred during 2012 for which work was completed in June 2012. The costs capitalized pertain to the actual web-site development stage which will be amortized over a three period commencing on July 1, 2012. The annual amortization expense subsequent to December 31, 2012 will be $ $46,287 in 2013 and 2014, and $23,143 in 2015.

Acquired Software

PHX acquired certain software and intellectual property in the acquisition of NHBC in 2012 valued at $916,000, which is being amortized using the straight-line method over its estimated useful life of 10 years. The annual amortization expense subsequent to December 31, 2012 will be $91,600 per year through 2022 and $68,700 in 2023.

11

Premier Healthcare Exchange, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

December 31, 2012 and 2011

Customer Base

PHX acquired approximately 60 client service agreements in the acquisition of NHBC in 2012 valued at $832,000, which is being amortized using the straight-line method over its estimated useful life of 20 years. The annual amortization expense subsequent to December 31, 2012 will be $41,600 per year through 2032 and $31,200 in 2033.

Goodwill

As a result of the acquisition of NHBC in 2012, PHX recorded Goodwill of $4,633,811. The value of the goodwill was based on an independent valuation. Goodwill is not amortized but is assigned to a specific reporting unit or asset class and tested for impairment at least annually or upon the occurrence of an event or when circumstances indicate that the reporting unit’s carrying amount of goodwill is greater than its fair value. As of December 31, 2012 PHX has determined that an impairment did not exist.

Fair Value of Financial Instruments

The carrying value of cash and cash equivalents, and accounts receivable approximates fair value because of the short-term maturity of those instruments. The carrying amount of the term loan approximates fair value because the debt is based on current rates at which the Company could borrow funds with similar remaining maturities. Fair value estimates are made at a specific point in time, based on relevant market information about the financial instruments when available. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

Deferred Rent

Operating leases, which provide for contractual lease payments that include rent-free periods or other lease incentives, are deferred and recorded as a reduction of rent expense in accordance with provisions of authoritative accounting guidance on accounting for leases. The excess of straight-line rent over contractual cash payments resulted in a deferred rent liability of $105,284 and $94,797 as of December 31, 2012 and 2011, respectively. The deferred rent liability is grouped in accounts payable and accrued expenses in the accompanying consolidated balance sheet.

Stock Options

Compensation costs related to share-based payment transactions, including employee restricted stock units, common stock purchase warrants and stock options, are recognized in expenses in the accompanying consolidated financial statements.

The Company obtains an independent third party valuation report of its common stock on an annual basis each year as of September 30. The valuation report is used to help determine the share based compensation expense for stock options granted during the year subsequent to each September 30.

12

Premier Healthcare Exchange, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

December 31, 2012 and 2011

Revenue Recognition

Net revenue consists of revenue that is recognized when the Company completes the service and review of a medical claim by utilizing its bill review and audit, claims editing, fee negotiation, and re-pricing services on new and existing claim files and determines that a savings opportunity exists. Net revenue also consists of transactional and service fees that are earned as the services are provided pursuant to various contractual arrangements. Interchange revenue from claim payments is recognized when the payment is made to the provider, either through an ACH direct deposit or by placing the payment value on a virtual electronic payment card. In accordance with GAAP relating to principal agent considerations under revenue recognition, revenue is recognized on a net, rather than a gross basis. Amounts invoiced and collected in advance of being earned are recorded as unearned revenue. The Company had no unearned revenue as of December 31, 2012 and 2011.

Advertising

The Company expenses advertising and promotional costs as incurred. Advertising and promotional expenses for 2012 and 2011 were $996,110 and $518,236, respectively.

Income Taxes

Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and net operating loss and tax carryforwards. Deferred income tax assets and liabilities are measured using enacted tax rates expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is provided if it is more likely than not that some portion or all of the deferred tax assets will not be realized.

The Company adopted the provisions of the Financial Accounting Standards Board (“FASB”) authoritative guidance which prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of uncertain tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. To the extent that the final tax outcome of these matters is different than the amounts recorded, such differences impact income tax expense in the period in which such determination is made. Interest and penalties, if any, related to accrued liabilities for potential tax assessments are included in income tax expense.

13

Premier Healthcare Exchange, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

December 31, 2012 and 2011

3.              Asset Purchase Agreement

On July 25, 2012, PHX entered into an agreement to purchase the net operating assets of NHBC from Medical Capital Holdings, Inc., the sole stockholder of NHBC. All of the MCH’s property was in receivership in a case styled “SEC v. Medical Capital Holdings, Inc. et al, United States District Court, Central District of California, Southern Division, Case No. SA CV09-0818 DOC (RNBx)”. Subsequent to the signing of the agreement, the Receiver conducted an over-bid process, and a final auction was held on September 10, 2012 in the United States District Court, Central District of California, Southern Division. As a result of PHX’s bid of $7,050,000 and acceptance of certain changes to the terms of the agreement, the court awarded the right to purchase the net assets to PHX. The transaction closed on October 1, 2012, at which time PHX paid the purchase price in full. The assets consisted of client contracts, a proprietary operating system called ProPoint, network access contracts, accounts receivable, 29 employees and a leased facility in Scottsdale, Arizona. PHX assumed certain liabilities of the company, primarily trade payables. The net assets were transferred into an existing inactive subsidiary, Premier Recovery Services, Inc., and the subsidiary was renamed Premier Healthcare Exchange West, Inc.

The acquisition of the assets of NHBC substantially increases the Company’s market share and revenue base, presents a material opportunity for administrative and marketing cost synergies, and is expected to generate significant future earnings and cash flow. In addition, a significant opportunity exists to cross-sell PHX claim editing, clinical bill review & audit, and claim payment services to the acquired client base.

The acquisition was accounted for as an acquisition of a business. The total purchase cost was allocated to the assets acquired, including intangible assets based on their fair values at the acquisition date.

The following table summarizes the allocation of the $7,050,000 purchase price utilizing the estimated fair values of the assets acquired on October 1, 2012:

14

Premier Healthcare Exchange, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

December 31, 2012 and 2011

4.              Fair Value Measurements

FASB Codification, Fair Value Measurements and Disclosures, provides the framework for measuring fair value. That framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The levels of the fair value hierarchy under the Guidance are described as follows: Level 1 — Fair value is based on unadjusted quoted prices in active markets that are accessible to the Company for identical assets. These generally provide the most reliable evidence and are used to measure fair value whenever available.

Level 2 — Fair value is based on significant inputs, other than Level 1 inputs, that are observable either directly or indirectly for substantially the full term of the asset through corroboration with observable market data. Level 2 inputs include quoted market prices in active markets for similar assets, quoted market prices in markets that are not active for identical or similar assets, and other observable inputs.

Level 3 — Fair value would be based on significant unobservable inputs. Examples of valuation methodologies that would result in Level 3 classification include option pricing models, discounted cash flows, and other similar techniques.

Following is a description of the valuation methodologies used for trading securities measured at fair value. There have been no changes in methodologies as of December 31, 2012 and 2011.

Mutual funds are valued at the net asset value (“NAV”) of shares held by the Company at year end and are valued at the closing price reported on the active market on which the fund is traded.

Bonds are valued using market price quotations (where observable) from recently executed transactions, as well as, bond spreads or credit default swap spreads, benchmark yields, monthly payment data, collateral performance and new issue data.

At December 31, 2012 and 2011, the Company did not have any assets whose fair value was measured using Level 3 inputs.

The preceding methods described above may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, while the Company believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different value measurement at the reporting date.

There were no transfers in or out of any level during the year ended December 31, 2012.

The following table presents the Company’s assets and liabilities that are measured at fair value on a recurring basis and are categorized using the fair value hierarchy.

15

Premier Healthcare Exchange, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

December 31, 2012 and 2011

In 2012, the Company liquidated all trading securities and had no such securities at December 31, 2012.

The following schedule summarizes the investment return included in other income (expense) for 2012 and 2011 on the consolidated statement of income:

5.              Property and Equipment

Property and equipment consists of the following at December 31, 2012 and 2011:

16

Premier Healthcare Exchange, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

December 31, 2012 and 2011

Depreciation and amortization expense was $406,691 and $285,261 for 2012 and 2011, respectively.

6.              Intangible Assets

Intangible assets consists of the following at December 31, 2012 and 2011:

Amortization expense was $121,299 and $5,000 for 2012 and 2011, respectively.

17

Premier Healthcare Exchange, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

December 31, 2012 and 2011

7.              Line of Credit

On October 13, 2011, the Company entered into a Loan and Security Agreement with Comerica Bank for a revolving line of credit up to $3,000,000, with the amount of available credit equal to 85% of qualified accounts receivable. Interest is charged at a variable rate equal to the bank’s Prime Rate plus 0.5%. There were no borrowings under this facility as of December 31, 2012 and 2011.

8.              Term Credit Facility

In connection with the acquisition of NHBC on October 1, 2012, the company secured a term credit facility in the amount of $3,500,000 with Comerica Bank. All of the proceeds from the facility were used for the purchase of NHBC. The loan has a term of 42 months, with interest only payments for the first six months, then an amortization of the principal over the final 36 months of the term. Interest is charged at the variable rate equal to the bank’s Prime Rate plus 0.5%, which as of December 31, 2012 was 3.75%. The loan may be pre-paid at any time without penalty.

The Company has granted Comerica Bank a continuing security interest in essentially all of its personal property, presently existing as well as created or acquired in the future, to secure prompt repayment of any borrowings and to ensure compliance with each of the covenants of the loan agreement.

9.              Capital Lease Obligations

The Company is obligated under capital lease arrangements, bearing interest at 7.2% to 11.3% per annum, for equipment acquired for use in the Company’s operations. The equipment secures the obligations. At December 31, 2012, the scheduled future minimum lease payments required and the present value of the net minimum lease payments are as follows:

Equipment purchased under these capital leases have a cost and accumulated depreciation of $222,104 and $213,890, respectively, at December 31, 2012. Such assets had depreciation expense for both 2012 and 2011 of $44,421.

18

Premier Healthcare Exchange, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

December 31, 2012 and 2011

10.       Accounts Payable and Accrued Expenses

Accounts payable and accrued expenses consist of:

11.  Cost of Services

The Company’s cost of services consists of the following:

12.  Litigation

The Company is subject to various legal proceedings and claims arising in the ordinary course of business. Management of the Company believes that the ultimate resolution of these matters will not have a material adverse effect upon the Company’s accompanying consolidated financial statements.

19

Premier Healthcare Exchange, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

December 31, 2012 and 2011

13.  Income Taxes

The provision for (benefit from) income taxes consists of the following:

The tax effect of the temporary differences that gave rise to deferred tax assets (liabilities) as of December 31, 2012 and 2011 are as follows: