EXHIBIT 99.2

ANALOG NEST TECHNOLOGIES, INC.

FINANCIAL STATEMENTS

September 30, 2017

(Unaudited)

The accompanying notes are an integral part of these unaudited financial statements.

The accompanying notes are an integral part of these unaudited financial statements.

ANALOG NEST TECHNOLOGIES, INC.
Statements of Cash Flows

The accompanying notes are an integral part of these unaudited financial statements.

ANALOG NEST TECHNOLOGIES, INC.
NOTES TO THE CONDENSED FINANCIAL STATEMENTS
SEPTEMBER 30, 2017

(UNAUDITED)

NOTE 1 - ORGANIZATION AND BUSINESS OPERATIONS

Analog Nest Technologies, Inc. (the "Company" or we), was incorporated in the State of Nevada on September 8, 2017.

Subsequent to September 30, 2017, the Company acquired a portfolio of Android and Apple mobile applications in an asset purchase agreement from Ram’s Head Industries, LLC, an unrelated party. The financial statements included are the historical earnings, and assets and liabilities associated with the assets purchased from Ram’s Head Industries, LLC.

NOTE 2 –SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying condensed unaudited interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and are presented in accordance with the requirements of Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, these interim financial statements do not include all of the information and notes required by GAAP for complete financial statements. These interim financial statements should be read in conjunction with the financial statements and notes included in the Company’s audited financial statements for the year ended December 31, 2016. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the nine months ended September 30, 2017 are not necessarily indicative of the results that may be expected any other interim period or for the year ending December 31, 2017.

The Company’s year-end is December 31.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.

Going Concern The Company's financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet had significant revenues sufficient to cover its operating cost, and requires additional capital to commence its operating plan. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. These factors raise substantial doubt about its ability to continue as a going concern.

In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plan to obtain such resources for the Company include: traditional financing, such as loans; and obtaining capital from management and significant stockholders sufficient to meet its minimal operating expenses. However, management cannot provide any assurance that the Company will be successful in accomplishing any of its plans.

There is no assurance that the Company will be able to obtain sufficient additional funds when needed or that such funds, if available, will be obtainable on terms satisfactory to the Company. In addition, profitability will ultimately depend upon the level of revenues received from business operations. However, there is no assurance that the Company will attain profitability. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. As of September 30, 2017 and December 31, 2016 the Company had $6,404 and $35 cash and cash equivalents, respectively.

Revenue Recognition

The Company recognizes revenue from the sale of products and services in accordance with ASC 605,"Revenue Recognition." The Company recognizes revenue from services only when all of the following criteria have been met:

The Company’s mobile application sales are derived from advertising revenues, and in-app purchases. Revenue related to multi-media downloads is fully recognized when the above criteria are met. The revenue is recognized on a net basis.

Accounts Receivable

The Company records accounts receivable in accordance with ASC 310, “Receivables.” Receivables consist of mobile application sales that have been made, but cash has not yet been received. The terms of receivables are typically 30 days after sale. As of September 30, 2017, and December 31, 2016, amounts of $364 and $598 were recorded as accounts receivable.

Cost of Goods Sold

Cost of services include all expenses directly incurred to generate revenue, which include mobile application advertising, and mobile application subcontractor work. During the nine months ended September 30, 2017, and 2016, amounts of $0 and $533 were recorded, respectively.

Fair Value of Financial Instruments

ASB ASC 820, Fair Value Measurements and Disclosures, defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. FASB ASC 820 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. FASB ASC 820 describes three levels of inputs that may be used to measure fair value:

Level 1 – Quoted prices in active markets for identical assets or liabilities.

Level 2 – Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3 – Unobservable inputs that are supported by little or no market activity and that are financial instruments whose values are determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant judgment or estimation.

If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level of input that is significant to the fair value measurement of the instrument.

Recent accounting pronouncements

In May 2014, the FASB issued an accounting standards update, “Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), which modifies the requirements for identifying, allocating and recognizing revenue related to the achievement of performance conditions under contracts with customers. This update also requires additional disclosure related to the nature, amount, timing and uncertainty of revenue that is recognized under contracts with customers. This guidance is effective for fiscal and interim periods beginning after December 15, 2017 and is required to be applied retrospectively to all revenue arrangements. The adoption of this guidance is not expected to have a significant impact on the Company’s financial statements.

Management has considered all recent accounting pronouncements issued. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

NOTE 3 – GOING CONCERN

As of September 30, 2017, the accumulated Partner’s Capital of the Company is $12,873. The Company believes that its existing capital resources may not be adequate to enable it to execute its business plan. These conditions raise substantial doubt as to the Company’s ability to continue as a going concern. The Company estimates that it will require additional cash resources during 2018 based on its current operating plan and condition. The Company expects cash flows from operating activities to improve, primarily as a result of an increase in revenue and a decrease in certain operating expenses, although there can be no assurance thereof. The accompanying financial statements do not include any adjustments that might be necessary should we be unable to continue as a going concern. If we fail to generate positive cash flow or obtain additional financing, when required, we may have to modify, delay, or abandon some or all of our business and expansion plans.

NOTE 4 – INCOME TAXES

From inception to September 30, 2017, the Company operated as a sole proprietorship, and therefore the Company’s owners were attributed with taxable income from inception through the period ending September 30, 2017. The Company does not have an income tax expense accrual as September 30, 2017 or December 31, 2016, as the Company’s net income liabilities are attributed personally to the owners. No income tax provision has been recorded as of September 30, 2017 or December 31, 2016.

NOTE 5 – ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

As of September 30, 2017, and December 31, 2016, the Company had $19,642, and $19,492 of accounts payable and accrued liabilities, all of which related to outstanding credit card balances and payables.

NOTE 6 – PROFESSIONAL FEES

During the nine months ended September 30, 2017 and 2016, the Company incurred $1,850 and $911 of professional fees, primarily related to accounting fees.

NOTE 7– COMMITMENTS AND CONTINGENCIES

From time to time the Company may become a party to litigation matters involving claims against the Company. Management believes that it is adequately insured for its operations and there are no current matters that would have a material effect on the Company's financial position or results of operations. For the period ending September 30, 2017, and the year ended December 31, 2016, no litigation matters were noted.

NOTE 8– RELATED PARTY TRANSACTIONS

There were no balances outstanding with related parties as of September 30, 2017, and December 31, 2016.

During the course of operations, the owners of Rams Head Industries, LLC contributed and withdrew capital from the company. The contributions and withdrawals were discretionary.

During the nine month period ended September 30, 2017, the owners of Rams Head Industries, LLC contributed $4,878 to the operations.

During the nine month period ended September 30, 2016, the owners of Rams Head Industries received $12,771 in distributions from the operations.

NOTE 9 – PARTNERS’ CAPITAL

For the nine months ended September 30, 2017, the owners of Rams Head Industries, LLC earned $1,108 net profit, and contributed $4,878 to the operations, resulting in an increase in partners’ capital of $5,986. The accumulated net earnings as of September 30, 2017 was $73,779.

For the nine months ended September 30, 2016, the owners of Rams Head Industries, LLC earned $8,209 net profit, and received $12,771 from operations, resulting in a decrease in partners’ capital of $4,562. The accumulated net earnings as of September 30, 2017 was $71,032.

NOTE 10 – MAJOR CUSTOMERS AND CONCENTRATIONS RISK

The Company had certain customers whose revenue individually represented 10% or more of the Company’s total revenue represented 10% or more of the Company’s total accounts receivable, as follows:

For the nine months ended September 30, 2017, and 2016, two customers accounted for 97%, and 94%, respectively, of revenues.

NOTE 11 – SUBSEQUENT EVENTS

In accordance with ASC 855-10, the Company has analyzed its operations subsequent to September 30, 2017 to the date these financial statements were issued and has determined that it does not have any material subsequent events to disclose in these financial statements, other than disclosed below.

Subsequent to September 30, 2017, Analog Nest Technologies, Inc. acquired a portfolio of Android and Apple mobile applications in an asset purchase agreement from Ram’s Head Industries, LLC.