Exhibit 99.1

S. BARRIE GODOWN

Certified Public Accountant, P.A.

November 15, 2010

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

We have compiled the accompanying Consolidated Balance Sheets at March 31, 2009 and December 31, 2009, the Condensed Consolidated Statements of Operations for the three months ended March 31, 2010 and 2009, the Condensed Consolidated Statements of Stockholders’ Equity for the three months ended March 31, 2010, and the Condensed Consolidated Statements of Cash Flows for the three months ended March 31, 2010 and 2009, 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
CONSOLIDATED BALANCE SHEETS
(UNAUDITED)


	March 31,			December 31,
	2010			2009
ASSETS
CURRENT ASSETS
Cash and Cash Equivalents	$	718,877		$	406,950
Receivables		840,196			1,385,140
Inventories		103,784			83,490
Deferred Implementation Costs		2,836,726			2,635,871
Other Current Assets		170,956			465,091
Deferred Income Taxes		283,999			291,281

Total Current Assets		4,954,538			5,267,823
PROPERTY AND EQUIPMENT, Net		920,480			1,043,435
CAPITALIZED SOFTWARE DEVELOPMENT COSTS		—			—
PARTNERSHIP AND LIMITED LIABILITY COMPANIES — INVESTMENTS		2,797,665			2,615,519
DEFERRED INCOME TAXES		412,879			417,917
INTANGIBLE ASSETS		—			—
OTHER ASSETS		50,898			50,898

TOTAL ASSETS	$	9,136,460		$	9,395,592

LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Accounts Payable and Accrued Liabilities	$	1,574,448			1,540,183
Unearned Revenue		1,489,094			1,408,446

Total Current Liabilities		3,063,542			2,948,629

NOTES PAYABLE — RELATED PARTY		793,416			774,065
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS’ EQUITY:
Common Stock $.01 Par Value:
Authorized 25,000,000 Shares; Issued 5,485,122 Shares		54,851			54,851
Additional Paid-in Capital		4,117,221			4,117,221
Accumulated Deficit		(889,308	)		(970,918	)

		3,282,764			3,201,154

Less:
Treasury Stock, Cost — 190,374 and 190374 Shares in 2010 and 2009, respectively		(589,027	)		(589,027	)
Notes Receivable for Common Stock		(6,651	)		(6,651	)

Total Stockholders’ Equity		2,687,086			2,605,476

Noncontrolling intereest		2,592,416			3,067,422

TOTAL LIABILITIES & STOCKHOLDERS’ EQUITY	$	9,136,460		$	9,395,592

See Accountant’s Compilation Letter

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


	THREE MONTHS ENDED
	MARCH 31,
	2010			2009
Revenue:
Software Licensing Fees	$	611,140		$	1,132,859
Other Revenue		1,698			2,278

Total Revenue		612,838			1,135,137


Operating Costs and Expenses:
Cost of Revenue		64,778			249,415
Payroll and Related Expense		1,143,682			794,239
Selling, General and Administrative		704,620			595,125
Professional Services		212,087			139,037
Depreciation and Amortization		29,124			168,537

Total Operating Costs and Expenses		2,154,291			1,946,353

Operating Loss		(1,541,453	)		(811,216	)

Other Income (Expense):
Investment Income — Related Parties		9,214			462,511
Interest Expense		(19,154	)		(19,848	)
Net Undistributed Income of Equity Investees		154,934			26,282
Other Income		22,271			37,138

Total Other Income (Expense)		167,265			506,083


Loss Before Income Taxes		(1,374,188	)		(305,133	)

Benefit from (provision for) Income Taxes		(60,708	)		90,997

Net Loss	$	(1,434,896	)	$	(214,136	)

Less: Net (loss) attributable to noncontrolling interest		(1,516,505	)		(60,839	)


Net Loss attributed to Consulier Engineering, Inc.		81,609			(153,297	)


Loss Per Share — Basic and Diluted	$	0.01		$	(0.03	)

See Accountant’s Compilation Letter

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


	THREE MONTHS ENDED
	MARCH 31,
	2010			2009

Cash Flow (Used in) Operating Activities	$	319,884		$	(169,912	)


Investing Activities:
Distributions from Partnership Interest		9,214			460,992
Net Acquisition of Property and Equipment		(36,522	)		(3,190	)


Net Cash Provided by Investing Activities		(27,308	)		457,802


Financing Activities:

Proceeds from Noncontrolling Interest in ST, LLC					140,000
Decrease (Increase) in Related Party Payables		19,351			(201,992	)
Repayment of Notes Payable Related Party					(270,000	)


Net Cash Provided by (Used in) Financing Activities		19,351			(331,992	)


Increase (Decrease) in Cash and Cash Equivalents		311,927			(44,102	)

Cash and Cash Equivalents — Beginning of Period		406,950			270,192


Cash and Cash Equivalents — End of Period	$	718,877		$	226,090


SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash Paid for Interest	$	—		$	63,440


Cash Paid for Income Taxes	$	—		$	20,000

See Accountant’s Compilation Letter

CONSULIER ENGINEERING, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY
THREE MONTHS ENDED MARCH 31, 2010
(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, 2009		5,485,122	$	54,851		190,374	$	(589,027	)	$	4,117,221	$	(970,918	)	$	(6,651	)	$	2,605,476

Net Income attributed to Consulier Engineering, Inc.													81,609						81,609


Balance March 31, 2010		5,485,122	$	54,851		190,374	$	(589,027	)	$	4,117,221	$	(889,309	)	$	(6,651	)	$	2,687,085

See Accountant’s Compilation Letter

CONSULIER ENGINEERING INC 8-K