Exhibit 99.2

LDI Holding Company, LLC

(formerly Leehar Distributors, Inc.)

Consolidated Financial Statements

As of December 31, 2016 and for the

Period from August 17, 2016 to December 31, 2016

Financial Statements

As of December 31, 2015 and for the

Period from January 1, 2016 to October 31, 2016

and the Years Ended December 31, 2015 and 2014

LDI Holding Company, LLC

(formerly Leehar Distributors, Inc.)

Contents

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Independent Auditor’s Report

To the Members of

LDI Holding Company, LLC

St. Louis, Missouri

We have audited the accompanying restated financial statements of LDI Holding Company, LLC (the “successor”), formerly Leehar Distributors, Inc.,  (the “predecessor”) which comprise the balance sheets as of December 31, 2016 (successor) and 2015 (predecessor), and the related statements of operations, changes in members’ (stockholders’) equity, and cash flows for the period from August 17, 2016 to December 31, 2016 (successor), the period from January 1, 2016 to October 31, 2016 (predecessor) and for the years ended December 31, 2015 and 2014 (predecessor), 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 financial statements in accordance with accounting principles generally accepted in the United States of America, including the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

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

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the 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  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 financial statements.

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

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Opinion

In our opinion, the restated financial statements referred to above present fairly, in all material respects, the financial position of LDI Holding Company, LLC, formerly Leehar Distributors, Inc., as of December 31, 2016 and 2015, and the results of its operations and its cash flows for the period from August 17, 2016 to December 31, 2016, the period from January 1, 2016 to October 31, 2016 and for the years ended December 31, 2015 and 2014, in accordance with U.S. GAAP.

Emphasis of Matter

As described in Note 3 to the financial statements, the accompanying financial statements have been restated to correct misstatements. In addition, as further described in Note 3, the Company elected to change its method of accounting for goodwill and business combinations. As the Company meets the definition of a public business entity, it has removed the effect of applying Accounting Standards Update No. 2014-02, Accounting for Goodwill, a consensus of the Private Company Council and No. 2014-18, Accounting for Identifiable Intangible Assets in a Business Combination, a consensus of the Private Company Council, and applied the provisions of Accounting Standards Codification Topics 350 and 805 applicable to public business entities. Our opinion is not modified with respect to these matters.

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Financial Statements

LDI Holding Company, LLC

(formerly Leehar Distributors, Inc.)

Balance Sheets

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

6

LDI Holding Company, LLC

(formerly Leehar Distributors, Inc.)

Balance Sheets (Continued)

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

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LDI Holding Company, LLC

(formerly Leehar Distributors, Inc.)

Statements of Operations

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

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LDI Holding Company, LLC

(formerly Leehar Distributors, Inc.)

Statements of Changes in Members’ (Stockholders’) Equity

Successor

Period from August 17, 2016 to December 31, 2016, As Restated

Predecessor

Years ended December 31, 2014 and 2015 and the Period from January 1, 2016 to October 31, 2016, As Restated

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

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LDI Holding Company, LLC

(formerly Leehar Distributors, Inc.)

Statements of Cash Flows

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

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LDI Holding Company, LLC

(formerly Leehar Distributors, Inc.)

Notes to Financial Statements

1.          Organization and Nature of Operations

Operations

LDI Holding Company, LLC (“LLC”, “Hold Co”, or “Successor Company”) was formed on August 17, 2016 (“date of inception”) as a Delaware limited liability company to acquire the assets of Leehar Distributors, Inc. (“Inc.” or “Predecessor Company”). Hold Co, formerly Inc. (collectively, the “Company”) operates primarily in the St. Louis Metropolitan Area. The Company is engaged in the business of pharmaceutical benefits management and domestic mail order pharmaceutical sales. In the normal course of business, the Company extends credit to its customers.

2. Summary of Significant Accounting Policies

Basis of Presentation

The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and include all adjustments necessary for the fair presentation of the Company’s operations and financial position.

LLC financial statements for the period August 17, 2016 to December 31, 2016 effect the Acquisition described in Note 4.  LLC had no activity from its formation date on August 17, 2016 through November 1, 2016 when it closed on the Acquisition of Inc. Thus, income statement accounts reflected in these financial statements for the Successor Company include activity solely for the post-acquisition period November 1, 2016 to December 31, 2016.

Inc. financial statements as of December 31, 2015, for the period January 1, 2016 to October 31, 2016 and the years ended December 31, 2015 and 2014 reflect activity of the Predecessor Company and have not been effected for the impact of the Acquisition.

The financial information of the Successor Company and Predecessor Company may not be directly comparable due to the change in basis of presentation resulting from the application of purchase accounting to the November 1, 2016 Acquisition of Inc. and resulting impact on operating results after that date. The financial statements of the Successor Company are consolidated.

Use of Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Actual results could differ from those estimates.

Cash

The Company maintains balances at a bank in amounts that, at times, exceed the Federal Deposit Insurance Corporation insurance limits. The Company has never experienced any losses in such accounts.

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LDI Holding Company, LLC

(formerly Leehar Distributors, Inc.)

Notes to Financial Statements

Accounts Receivable

Accounts receivable are stated at the amount management expects to collect from outstanding balances. Accounts not paid within 30 days of the invoice date are considered past due. The Company provides for probable uncollectible amounts through a charge to earnings and a credit to the allowance for doubtful accounts based on its assessment of the current status of individual accounts. Balances still outstanding after management has used reasonable collection efforts are written off through a charge to the allowance for doubtful accounts and a credit to accounts receivable. The Company recorded an allowance for doubtful accounts of $0 and $244,677 as of December 31, 2016 and 2015, respectively.

Rebate Accounting

The Company receives rebates from pharmaceutical manufacturers related to the purchase of drugs, a portion of which, depending on contract terms, are paid back to its customers. Rebates earned for the period November 1, 2016, the date of Acquisition, to December 31, 2016 were $8,230,946. Rebates earned for the period from January 1, 2016 to October 31, 2016, and for the years ended December 31, 2015 and 2014 totaled $35,891,275, $32,888,250 and $19,187,664, respectively. Rebates earned are recorded as a reduction of cost of revenues in the statements of operations.

The amount of rebates due back to customers for the period November 1, 2016 to December 31, 2016 was $4,261,854. The amount of rebates due back to customers for the period from January 1, 2016 to October 31, 2016 and the years ended December 31, 2015 and 2014 were $20,294,091, $18,090,678 and $11,861,003, respectively. Rebates due back to customers are recorded as a reduction of revenues in the statements of operations. The Company records rebates receivable from the manufacturer and payable to the clients when prescriptions covered under contractual agreements with the manufacturers are dispensed. Rebates receivable at period end dates are estimated based on actual claims data provided by the Company’s third party aggregator. The portion of rebates payable back to the Company’s clients are estimated based upon historical and/or anticipated sharing percentages. As described in footnote 3, the Company has restated its financial statements to reflect rebates receivable and rebates payable balances based on subsequent cash collections.

Inventory

Inventory is comprised of pharmaceutical products purchased for ultimate sale to the Company’s customers. Inventory is stated at the lower of cost or market, with cost determined using the first-in, first-out method.

Property and Equipment

Property and equipment are carried at cost, less accumulated depreciation and amortization using the straight-line method. Expenditures for maintenance and repairs are charged to operations as incurred, while renewals and betterments, which extend the useful lives of the assets, are capitalized. Upon retirement or disposal, the costs of the assets and the related accumulated depreciation are removed from the accounts and any resulting gain or loss is included in earnings. Depreciation is computed over the following estimated useful lives:

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LDI Holding Company, LLC

(formerly Leehar Distributors, Inc.)

Notes to Financial Statements

Management evaluates the recoverability of the investment in property and equipment whenever events or changes in circumstances indicate that the Company may not be able to recover the asset’s carrying amount. Primary indicators of impairment include significant declines in the operating results or an expectation that a long-lived asset may be disposed of before the end of its useful life. The Company measures the recoverability of assets to be held and used by a comparison of the carrying amount of the asset, or group of assets, to the net estimated future cash flows to be generated by the asset or asset group. At December 31, 2016 and 2015, management did not consider its property and equipment to be impaired.

Trademark

The trademark was fair valued in connection with the Acquisition and has been assigned an indefinite life. The trademark has a carrying amount of $24,918,000 and is subject to impairment testing at least annually. There was no impairment of the Company’s trademark as of December 31, 2016.

Customer Relationships

The customer relationships recorded at December 31, 2015 were acquired by Inc. through prior acquisitions and were being amortized using the straight-line method over seven years. The customer relationships recorded at December 31, 2016 were fair valued in connection with the Acquisition and are being amortized on an accelerated basis over 20 years. The accelerated model used by the Company matches amortization expense to expected cash flows from these customer relationships in future periods.

Debt Financing Costs

During 2016, the Company adopted Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) 2015-03, Imputation of Interest, under which debt financing costs are reported in the balance sheet as a direct reduction from the face amount of long-term debt and are amortized as interest expense over the term of the underlying debt. The Company uses the straight-line method to amortize debt financing costs, which is materially equivalent to the effective interest rate method.

Goodwill

Goodwill represents the excess of costs over fair value of the assets of businesses acquired. Goodwill is not amortized, but instead is tested, at least annually at December 31, to determine if certain circumstances indicate a possible impairment may exist. Recoverability of goodwill is measured by comparing the fair value of the reporting unit to its carrying value, including goodwill. If the fair value of the goodwill is less than the carrying value, the difference is recognized as impairment and the carrying value is reduced accordingly.

The Company previously elected the alternative treatment for amortizing goodwill using the straight-line method over its estimated useful life not to exceed 10 years in accordance with FASB Accounting Standards Codification (“ASC”) 350, Intangibles- Goodwill and Other. This election also permitted the Company to present customer related intangibles as part of goodwill. However, as described in Note 3, this election was reversed, customer relationships have been identified as a separate intangible asset, and no goodwill amortization has been recorded in the accompanying consolidated financial statements.

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LDI Holding Company, LLC

(formerly Leehar Distributors, Inc.)

Notes to Financial Statements

Other Long-term Liabilities

Inc. entered into a prime vendor agreement, which was acquired by LLC, in March 2016 and expires in March 2019. The agreement provided a one-time upfront purchase discount totaling $1,500,000. FASB ASC 605-50-25 requires purchase discounts to be recognized as reductions in costs of sales based on a systematic and rational allocation of the consideration received and the underlying purchase agreement. The purchase agreement requires minimum monthly purchases over a specified period of 36 months (qualified monthly purchases must be equal to or exceed $8,500,000 and the generic purchase of merchandise purchased through the prime vendor’s generic programs must be equal to or exceed 7% of total mail order drug purchases). The Company recognizes the reductions in costs of sales on a straight-line basis over the term of the agreement. Reductions in costs of sales totaled $83,333 during the post-acquisition period from November 1, 2016 to December 31, 2016. Reductions in costs of sales totaled $291,667 during the period from March 2016 to October 31, 2016. The unamortized value of this purchase discount totaled $1,125,000 at December 31, 2016 and is included in other long-term liabilities on the balance sheet.

Inc. entered into a prime vendor agreement in March 2012 that expired in March 2015. The agreement provided a one-time upfront purchase discount totaling $1,200,000. The purchase agreement requires minimum monthly purchases over a specified period of 36 months. The Company recognized the reductions in costs of sales on a straight-line basis over the term of the agreement. Reductions in costs of sales totaled $100,000 and $400,000 during the years ended December 31, 2015 and 2014.

Fair Value Measurements

FASB ASC 820-10 establishes a framework for measuring fair value. This 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 three levels of the fair value hierarchy under FASB ASC 820-10 are described below:

Level 1                                Inputs to the valuation methodology are quoted prices in active markets for identical investments as of the reporting date,

Level 2                                Inputs to the valuation methodology other than quoted prices in active markets, which are either directly or indirectly observable as of the reporting date, and the fair value can be determined through the use of models of other valuation methodologies, and

Level 3                                Inputs to the valuation methodology are unobservable inputs in situations where there is little or no market activity for the asset or liability and the reporting entity makes estimates and assumptions relating to the pricing of the asset or liability, including assumptions regarding risk.

In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability.

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LDI Holding Company, LLC

(formerly Leehar Distributors, Inc.)

Notes to Financial Statements

The carrying amount of the following financial instruments approximates fair value because of the short-term maturity of these instruments: accounts receivable, rebates receivable, accounts payable, pharmacies payable, accrued rebates payable, and accrued expenses. The carrying amount of the Company’s long-term debt approximates fair value as the note bears interest at a current market rate for debt with a similar maturity.

Revenue Recognition

The Company fills pharmaceutical prescriptions through mail-order, processes claims for prescriptions filled by retail pharmacies in its network, and provides retail pharmacy benefit management services for employer healthcare plans.

Revenues from dispensing pharmaceuticals through mail-order are recognized when pharmaceuticals are shipped. Revenues related to prescriptions filled by retail pharmacies and retail pharmacy benefit management services provided are recognized when prescription claims are processed.

Revenues related to the distribution of prescription drugs by retail pharmacies in the Company’s network represent the prescription price (ingredient cost plus dispensing fee) negotiated by the Company’s clients, plus any associated administrative fees. These revenues are recognized when the claim is processed. The Company independently has a contractual obligation to pay the network pharmacy providers for benefits provided to the clients’ members. As such, the Company acts as a principal in the arrangement and includes the total prescription price as revenue in accordance with U.S. GAAP. The primary indicators of gross treatment are present. When a prescription is presented by a member to a retail pharmacy within the Company’s network, the Company is solely responsible for confirming member eligibility, performing drug utilization review, reviewing for drug-to-drug interactions, performing clinical intervention, which may involve a call to the member’s physician, communicating plan provisions to the pharmacy, directing payment to the pharmacy and billing the client for the amount it is contractually obligated to pay the Company for the prescription dispensed, as specified within the client contracts. The Company also provides benefit design and formulary consultation services to clients. The Company has separately negotiated contractual relationships with clients and with network pharmacies, and under the contracts with pharmacies the Company generally assumes the credit risk of the clients’ ability to pay for drugs dispensed by these pharmacies to clients’ members. The Company, not its clients, is obligated to pay the retail pharmacies within the network the contractually agreed upon amount for the prescription dispensed, as specified within the provider contracts. These factors indicate that the Company is a principal as defined by U.S. GAAP and, as such, the Company records the total prescription price contracted with clients in revenue. Revenues generated from prescriptions filled by retail pharmacies totaled $36,310,011, $160,107,124, $176,602,252 and $152,330,711 for the period November 1, 2016 to December 31, 2016, the period January 1, 2016 to October 31, 2016 and the years ended December 31, 2015 and 2014, respectively. In retail pharmacy transactions, amounts paid to pharmacies and amounts charged to clients are always exclusive of the applicable co-payment. Retail pharmacy co-payments, which the Company instructs retail pharmacies to collect from members, are included in revenues and cost of revenues. Retail pharmacy co-payments included in revenues and cost of revenues totaled $7,263,525, $38,273,233 $41,012,685 and $39,254,933 for the period November 1, 2016 to December 31, 2016, the period January 1, 2016 to October 31, 2016 and the years ended December 31, 2015 and 2014, respectively.

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LDI Holding Company, LLC

(formerly Leehar Distributors, Inc.)

Notes to Financial Statements

Shipping and Handling Costs

Shipping and handling costs for the post-acquisition period from November 1, 2016 to December 31, 2016 were $323,921. Shipping and handling costs for the period from January 1, 2016 to October 31, 2016 and for the years ended December 31, 2015 and 2014 were $1,333,221, $1,131,841 and $913,129, respectively. Shipping and handling costs are included in cost of revenues in the statements of operations.

Sales Taxes

The Company collects from its customers the sales taxes imposed on its sales by the states in which it does business and remits these taxes to the states. The Company records sales tax on a net basis in the statements of operations.

Advertising

The Company expenses the costs of advertising when incurred. Advertising expense for the post-acquisition period from November 1, 2016 to December 31, 2016 was $15,849. Advertising expense for the period from January 1, 2016 to October 31, 2016 and for the years ended December 31, 2015 and 2014 was $56,419, $75,273 and $305,927, respectively. Advertising expense is included in operating expenses in the statements of operations.

Income Taxes

The Successor Company is a limited liability company. Limited liability companies operate under sections of federal and state income tax laws which provide that, in lieu of company-level income taxes, the members separately account for their pro rata shares, as allocated in accordance with the members’ operating agreement, of items of income, deductions, losses and credits. Inc. was previously organized as an S corporation under the provisions of the Internal Revenue Code. As an S Corporation, Inc. was generally not subject to income taxes. Instead, stockholders were individually liable for income taxes on their respective shares of the Company’s taxable income. Accordingly, a provision for income taxes has not been included in these financial statements.

The Company follows FASB ASC 740-10, Accounting for Uncertainty in Income Taxes, which prescribes a comprehensive model for how an organization should measure, recognize, present, and disclose in its financial statements uncertain tax positions that an organization has taken or expects to take on a tax return. Management annually reviews its tax positions and has determined that there are no material uncertain tax positions that require recognition in the financial statements as of December 31, 2016 and 2015.

The Company files income tax returns with the U.S. federal government and with various state and local governments. The Company is currently subject to U.S. federal, state, and local income tax examinations by tax authorities for jurisdictions in which the Company has filed tax returns for subsequent to December 31, 2014.

Recent Accounting Pronouncements

In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606), which established a comprehensive revenue recognition standard for virtually all industries under U.S. GAAP, including those that previously followed industry specific guidance such as real estate, construction and software industries. The revenue standard’s core principle is built on the contract

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LDI Holding Company, LLC

(formerly Leehar Distributors, Inc.)

Notes to Financial Statements

between a vendor and a customer for the provision of goods and services. It attempts to depict the exchange of rights and obligations between the parties in the pattern of revenue recognition based on the consideration to which the vendor is entitled. To accomplish this objective, the standard requires five basic steps: i) identify the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The statement is effective for private entities for annual periods beginning after December 15, 2018. The Company has substantially completed its evaluation and determined that the impact of ASU 2014-09 on its financial statements will not be significant.

In February 2016, the FASB issued ASU 2016-02, Leases. The new standard establishes a right-of-use (“ROU”) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The new standard is effective for private entities for annual periods beginning after December 15, 2019. The Company is in the process of evaluating the potential impact of ASU 2016-02 on its financial statements and has not yet determined the method by which the standard will be adopted in 2020.

Subsequent Events

Management has evaluated subsequent events through March 5, 2018, the date the financial statements were available to be issued. On December 20, 2017, LLC was acquired by Diplomat Pharmacy, Inc. for a combination of cash and stock consideration totaling $595 million.

3. Restatement of Previously Issued Financial Statements and Changes in Accounting Policies

In connection with preparation of these financial statements, the Company corrected certain errors in each period presented, all of which had been previously reported, related to (1) rebates receivable and payable estimates recorded at period end dates, and (2) the presentation of co-payment revenue related to retail pharmacy transactions. In addition, the Company changed its accounting policies related to its accounting for goodwill and business combinations. These accounting policy changes resulted in the reversal of amortization expense previously recorded on goodwill under AASU. 2014-02, Accounting for Goodwill, a consensus of the Private Company Council,  and also resulted in the Successor Company recognizing an intangible asset for customer relationships in purchase accounting on November 1, 2016 under the provisions of ASC 350 and ASC 805 which unwound the accounting previously applied under ASU 2014-18, Accounting for Identifiable Assets in a Business Combination.

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LDI Holding Company, LLC
(formerly Leehar Distributors, Inc.)

Notes to Financial Statements

As of December 31, 2016 and for the period August 17, 2016 to December 31, 2016

For the period January 1, 2016 to October 31, 2016

As of December 31, 2015 and for the year then ended