Exhibit 99.2

Unaudited Pro Forma Consolidated Financial Statements

(Introductory Note)

The unaudited pro forma consolidated balance sheet as of December 31, 2016 for iOra Software Limited. (“iOra”) and BTHC X Inc. (“BTHC”), and the unaudited pro forma consolidated statements of operations for 2016 and 2015, give effect to transactions between iOra and BTHC occurring in connection with the Contribution Agreement that was executed on December 31, 2016 and closed on February 13, 2017, and are based on the historical financial statements of iOra, as if those transactions occurred on January 1, 2016 for purposes of the pro forma consolidated balance sheet, and on the first day of the respective periods for purposes of the pro forma consolidated statement of operations.

The unaudited pro forma consolidated financial information is presented for illustrative purposes only and does not purport to represent what iOra's actual results of operations or financial position would have been had the transactions actually been completed on or at the beginning of the indicated periods, and is not indicative of future results of operations or financial condition.

The unaudited pro forma consolidated financial information should be read in conjunction with iOra's audited consolidated financial statements and notes thereto. The pro forma adjustments are based upon available information and assumptions that management believes are reasonable.

BTHC X, Inc.

Notes to Pro Forma Financial Statements

(Unaudited)

Note 1 - INTRODUCTION

On December 31, 2016, BTHC X, Inc., a Delaware corporation (the “Company”), entered into a Contribution Agreement (the “Contribution Agreement”) with iOra Software Limited, a United Kingdom company (“iOra”), the shareholders of iOra, each of whom contributed their iOra shares to the Company (the “Contributors”), Mark Thompson in his capacity as representative for the Contributors (the “Contributor Representative”), and George Syllantavos in his capacity as representative to the Company (the “Company Representative”), pursuant to which the Company effected an acquisition of iOra and, as a result, indirectly acquired iOra’s wholly owned U.S. subsidiary, iOra, Inc. (such transaction referred to herein as the “Business Combination”). The Business Combination closed on February 13, 2017 and, pursuant to the terms of the Contribution Agreement, iOra became a wholly-owned subsidiary of the Company.

In conjunction with the Business Combination, the Company filed a certificate of designation (the “Certificate of Designation”) to designate a series of 10,000,000 convertible preferred shares, par value $0.001 per share (the “Convertible Preferred Stock”), which shall be automatically convertible into shares of common stock of the Company, par value $0.001 per share (the “Common Stock”) in accordance with the Certificate of Designation. At the same time, the Contributors contributed their iOra Shares (the “Contribution”) to the Company in exchange for 6,323,530 newly issued shares of Convertible Preferred Stock, which are convertible into Company Common Stock at the rate of 41.129815535 shares of Common Stock for each one (1) share of Convertible Preferred Stock, (the “Contribution Consideration”). The Contribution Consideration was issued to each Contributor in accordance with each Contributor’s Pro Rata shareholdings, resulting in iOra becoming a wholly-owned subsidiary of the Company and the Contributors becoming the majority owners of the Company.

At the closing of the Business Combination, pursuant to the terms of the Contribution Agreement, the Contributors collectively contributed an aggregate of USD $75,000 in cash to the Company, which was used to repay outstanding loans of the Company, and iOra’s 100 shares of capital stock issued and outstanding. The Convertible Preferred Stock gives the Contributors majority voting rights which will allow them to increase and then split the Company’s Common stock by way of a shareholder vote. The resulting conversion will cause the Contributors to ultimately receive an aggregate of 10,000,000 shares of Common Stock (the “Exchange Shares”), of which 2,925,000 of the Exchange Shares (the “Escrow Shares”) will be held in escrow subject to the Company achieving certain minimum financial performance targets.

For the accounting purposes, iOra shall be the surviving entity. The transaction is accounted for using the reverse acquisition method of accounting. As a result of the recapitalization and change in control, iOra is considered the accounting acquirer in accordance with ASC 805, Business Combinations. The financial statements of the accounting acquirer became the financial statements of the registrant. The consolidated financial statements after the acquisition include the balance sheets of both companies at historical cost, the historical results of iOra and the results of the Company from the acquisition date. The accumulated earnings of iOra will be carried forward after the completion of the reverse acquisition.

Note 2 - PRO FORMA PRESENTATION

General

The following unaudited pro forma consolidated balance sheet and statements of operations are based on historical financial statements of BTHC X Inc. as if the transaction had occurred during the period ended December 31, 2016, the date of accounting acquirer’s most recent period end.

The unaudited pro forma consolidated financial statements are provided for information purposes only. The pro forma financial statements are not necessarily indicative of what the financial position or results of operations actually would have been had the acquisition been completed at the dates indicated below. In addition, the unaudited pro forma consolidated financial statements do not purport to project the future financial position or operating results of the consolidated company. The unaudited pro forma consolidated financial information has been prepared in accordance with the rules and regulations of the Securities and Exchange Commission.

 BTHC X, Inc.

Notes to Pro Forma Financial Statements

(Unaudited)

For pro forma purposes:

Pro forma adjustments:

The unaudited pro forma balance sheet and statements of operations reflect the following adjustments associated with the Share Exchange between iOra and BTHC:

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