Exhibit 99.1

INDEX TO FINANCIAL STATEMENTS


Accountant’s Letter dated September 13, 2010

Unaudited Condensed Consolidated Balance Sheets for the nine months ended September 30, 2009 and December 31, 2008

Unaudited Condensed Consolidated Statements of Operations for the three and nine months ended September 30, 2009 and 2008

Unaudited Condensed Consolidated Statements of Stockholders’ Equity for the nine months ended September 30, 2009

Unaudited Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2009 and 2008




		S. BARRIE GODOWN


		Certified Public Accountant, P.A.

September 13, 2010

The Board of Directors
Consulier Engineering, Inc.
Jupiter, FL 33477

We have compiled the accompanying Consolidated Balance Sheets at September 30, 2009 and December 31, 2008, the Condensed Consolidated Statements of Operations for the three and nine months ended September 30, 2009 and 2008, the Condensed Consolidated Statement of Stockholders’ Equity for the nine months ended September 30, 2009, and the Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2009 and 2008, in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants.

A compilation is limited to presenting in the form of Financial Statements information that is the representation of management. We have not audited or reviewed the accompanying Financial Statements and, accordingly, do not express an opinion or any other form of assurance on them.

Management has elected to omit substantially all of the disclosures ordinarily included in Financial Statements prepared on the income tax basis of accounting. If the omitted disclosures were included in the Financial Statements, they might influence the user’s conclusions about the company’s assets, liabilities, equity, revenues and expenses. Accordingly, these Financial Statements are not designed for those who are not informed about such matters.

We are not independent with respect to Consulier Engineering, Inc.



/s/ S. Barrie Godown
S. Barrie Godown, C.P.A., P.A.

1061 E. INDIANTOWN ROAD / SUITE 104 / JUPITER, FLORIDA 33477 / 561-746-0999

CONSULIER ENGINEERING, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED BALANCE SHEETS
(UNAUDITED)


	September 30,			December 31,
	2009			2008
ASSETS
CURRENT ASSETS
Cash and Cash Equivalents	$	117,729		$	270,192
Receivables		729,888			1,266,429
Inventories		107,727			117,831
Deferred Implementation Costs		2,549,501			2,293,464
Other Current Assets		165,358			252,385
Deferred Income Taxes		284,176			364,615

Total Current Assets		3,954,379			4,564,916
PROPERTY AND EQUIPMENT, Net		1,161,729			1,316,638
PARTNERSHIP AND LIMITED LIABILITY COMPANIES — INVESTMENTS		3,042,174			2,629,017
DEFERRED INCOME TAXES		576,832			496,393
INTANGIBLE ASSETS		37,151			367,838
OTHER ASSETS		50,898			50,898

TOTAL ASSETS	$	8,823,163		$	9,425,700

LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Accounts Payable and Accrued Liabilities	$	1,701,944		$	1,812,163
Unearned Revenue		1,018,047			1,102,902
Related Party Payable		—			201,992

Total Current Liabilities		2,719,991			3,117,057

NOTES PAYABLE — RELATED PARTY		755,185			968,948

Total Liabilities		3,475,176			4,086,005

COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS’ EQUITY:
Common Stock $.01 Par Value:
Authorized 25,000,000 Shares; Issued 5,485,122 Shares
Additional Paid-in Capital		54,851			54,851
Accumulated Deficit		4,117,221			4,117,221
		(912,435	)		(894,360	)

		3,259,637			3,277,712

Less:
Treasury Stock, Cost - 190,374 Shares in 2009 and 2008		(589,027	)		(589,027	)
Notes Receivable for Common Stock		(6,651	)		(6,651	)

Total Stockholders’ Equity		2,663,959			2,682,034

Noncontrolling interest		2,684,028			2,657,661

Total Equity		5,347,987			5,339,695

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	8,823,163		$	9,425,700

CONSULIER ENGINEERING, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
(UNAUDITED)


	THREE MONTHS ENDED						NINE MONTHS ENDED
	SEPTEMBER 30,						SEPTEMBER 30,
	2009			2008			2009			2008
Revenue:
Software Licensing Fees	$	436,445		$	585,117		$	2,485,185		$	1,976,447
Other Revenue		7,787			4,447			17,666			13,966

Total Revenue		444,232			589,564			2,502,851			1,990,413


Operating Costs and Expenses:
Cost of Revenue		563,447			154,746			902,125			912,686
Payroll and Related Expense		874,643			907,099			2,870,405			3,014,569
Selling, General and Administrative		340,703			566,181			1,673,617			1,756,300
Professional Services		168,488			270,384			441,701			848,659
Depreciation and Amortization		157,846			269,317			490,638			836,261

Total Operating Costs and Expenses		2,105,127			2,167,727			6,378,486			7,368,475

Operating Loss		(1,660,895	)		(1,578,163	)		(3,875,635	)		(5,378,062	)

Other Income (Expense):
Investment Income — Related Parties		56,883			538,944			703,356			2,437,336
Interest Expense		(17,915	)		(36,523	)		(56,237	)		(176,431	)
Net Undistributed Income of Equity Investees		241,034			373,707			553,979			496,496
Other Income		41,486			14,365			126,896			130,750

Total Other Income (Expense)		321,488			890,493			1,327,994			2,888,151


Loss Before Income Taxes		(1,339,407	)		(687,670	)		(2,547,641	)		(2,489,911	)

Benefit from (provision for) Income Taxes		(203,918	)		(12,259	)		(194,355	)		125,906

Net Loss		(1,543,325	)		(699,929	)		(2,741,996	)		(2,364,005	)

Less: Net (loss) attributable to noncontrolling interest		(1,455,050	)		(685,774	)		(2,723,921	)		(2,087,715	)


Net Income (Loss) attributed to Consulier Engineering, Inc.	$	(88,275	)	$	(14,155	)	$	(18,075	)	$	(276,290	)


Earnings (Loss) Per Share — Basic and Diluted	$	(0.02	)	$	0.00		$	0.00		$	(0.05	)

CONSULIER ENGINEERING, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY
NINE MONTHS ENDED SEPTEMBER 30, 2009
(UNAUDITED)


															Notes
												Retained			Receivable
										Additional		Earnings			for			Total
	Common Stock				Treasury Stock					Paid-in		(Accumulated			Common			Stockholders’
	Shares		Amount		Shares		Amount			Capital		Deficit)			Stock			Equity
Balance, December 31, 2008		5,485,122	$	54,851		190,374	$	(589,027	)	$	4,117,221	$	(894,360	)	$	(6,651	)	$	2,682,034

Net Loss attributed to
Consulier Engineering, Inc.													(18,075	)					(18,075	)


Balance September 30, 2009		5,485,122	$	54,851		190,374	$	(589,027	)	$	4,117,221	$	(912,435	)	$	(6,651	)	$	2,663,959

CONSULIER ENGINEERING, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(UNAUDITED)


	NINE MONTHS ENDED
	SEPTEMBER 30,
	2009			2008
Cash Flow (Used in) Operating Activities	$	(3,185,309	)	$	(3,951,712	)


Investing Activities:

Acquisition of Software Upgrades		—			(64,471	)
Distributions from Partnership Interest		703,356			2,697,649
Net Acquisition of Property and Equipment		(5,043	)		(127,212	)


Net Cash Provided by Investing Activities		698,313			2,505,966


Financing Activities:

Proceeds from Noncontrolling Interest in ST, LLC		2,750,288			1,225,663
Increase (Decrease) in Related Party Payables		(415,755	)		371,431
Proceeds from Subscription Receivable					22,496
Purchase of Treasury Stock					(161,136	)
Repayment of Notes Payable Related Party					—


Net Cash Provided by (Used in) Financing Activities		2,334,533			1,458,454


Increase (Decrease) in Cash and Cash Equivalents		(152,463	)		12,708

Cash and Cash Equivalents — Beginning of Period		270,192			333,024


Cash and Cash Equivalents — End of Period	$	117,729		$	345,732


SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash Paid for Interest	$	56,237		$	—

Cash Paid for Income Taxes	$	20,000			—

Conversion of Note Payable-Related Party to Class A Stock	$	—		$	3,405,062

Conversion of Related Party Payable to Note Payable	$	—		$	915,541

CONSULIER ENGINEERING INC 8-K