Optimized Transportation Management (OPTZ) 8-K/A Completion of Acquisition or Disposition of Assets

Exhibit 99.7

UNITED RESTAURANT MANAGEMENT, Inc.

Pro Forma Condensed

Combined Financial Statements

March 31, 2009 (unaudited)

UNITED RESTAURANT MANAGEMENT, Inc.

Index to Pro Forma Condensed Combined Financial Statements

	Page
Introduction to Unaudited Pro Forma Condensed Combined Financial Statements	F-3
Unaudited Pro Forma Condensed Combined Balance Sheet	F-4
Unaudited Pro Forma Condensed Combined Statement of Operations and Comprehensive Loss	F-5
Notes to Unaudited Pro Forma Condensed Combined Financial Statements	F-6

F-2

Introduction to Unaudited Pro Forma Condensed Combined Financial Statements

The following unaudited pro forma condensed combined financial statements are presented to illustrate the estimated effects of our acquisition of Federal Logistics Inc. and Optimized Transportation Software, Inc. (the “Exchange Transaction”) on our historical financial position and our results of operations. We have derived our historical financial data for the three months ended March 31, 2009 from our unaudited condensed interim financial statements for the three months ended March 31, 2009 previously filed in our report with the Securities and Exchange Commission. We have derived the historical financial position of Federal Logistics Inc. and Optimized Transportation Software, Inc for the period from July 1, 2008 to March 31, 2009. Federal Logistics Inc. audited financial statements for the period from February 28, 2008 (date of inception) to June 30, 2008 are included elsewhere in this Form 8K. Optimized Transportation Software, Inc audited financial statemen ts for the period from October 30, 2007 (date of inception) to June 30, 2008 are also included elsewhere in this Form 8K.

The unaudited pro forma condensed combined statement of operations for the nine months ended August 31, 2008 assumes that the Exchange Transaction and Financing were consummated on November 1, 2007. The unaudited pro forma condensed combined balance sheet as of August 31, 2008 assumes the Exchange Transaction was consummated on that date. The information presented in the unaudited pro forma condensed combined financial statements does not purport to represent what our financial position or results of operations would have been had the Exchange Transaction occurred as of the dates indicated, nor is it indicative of our future financial position or results of operations for any period. You should not rely on this information as being indicative of the historical results that would have been achieved had the companies always been combined or the future results that the combined companies will experience after the Exchange Transaction.

The pro forma adjustments are based upon available information and certain assumptions that we believe are reasonable under the circumstances.

These unaudited pro forma condensed combined financial statements should be read in conjunction with the accompanying notes and assumptions and the historical financial statements and related notes of us, Federal Logistics Inc. and Optimized Transportation Software, Inc

F-3

UNITED RESTAURANT MANAGEMENT, Inc.

Pro forma condensed combined balance sheet

March 31, 2009

(unaudited)

				Federal				Pro Forma		Pro Forma
		UREM		Logistics		OTSI		Adjustments		Combined
Assets
Current assets
Cash	$	9	$	89,072	$	-	$	-	$	89,081
Accounts receivable		-		2,832,477		85,430		-		2,917,907
Advances		-		382,433		-		(243,612)	2	138,821
Surety bond		-		10,445		-		-		10,445
Total current assets		9		3,314,427		85,430		(243,612)		3,156,254
Equipment		-		10,586		145,876		-		156,462
Total assets	$	9	$	3,325,013	$	231,306	$	(243,612)	$	3,312,716
Liabilities and stockholders' equity (deficit)
Liabilities
Current liabilities
Accounts payable	$	18,175	$	5,963	$	13,133	$	-	$	37,271
Accrued expenses		-		2,631,619		-		-		2,631,619
Line of credit		-		359,337		-		-		359,337
Other current liabilities		15,860		251,915		243,612		(243,612)	2	267,775
Stockholder's note payable		-		40,000						40,000
Total current liabilities		34,035		3,288,834		256,745		(243,612)		3,336,002
Total liabilities		34,035		3,288,834		256,745		(243,612)		3,336,002
Stockholders' equity (deficit)
Preferred stock		-		-		-		1,200		1,200
Common stock		6,165		100		100		1,635		8,000
Additional paid-in capital		2,136,897		-		-		(2,179,923)		(43,026)
Retained earnings (Accumulated deficit)		(2,177,088)		36,079		(25,539)		2,177,088		10,540
Total stockholders' equity (deficit)		(34,026)		36,179		(25,439)		-		(23,286)
Total liabilities and stockholders' equity (deficit)	$	9	$	3,325,013	$	231,306	$	(243,612)	$	3,312,716
See accompanying notes to these financial statements

F-4

UNITED RESTAURANT MANAGEMENT, Inc.

Pro forma condensed combined statement of income

For the nine months ended March 31, 2009

(unaudited)

				Federal				Pro Forma		Pro Forma
		UREM		Logistics		OTSI		Adjustments		Combined
		three months
		ended
Revenues	$	-	$	6,403,761	$	236,413	$		$	6,640,174
Costs of operations		-		5,985,824		132,648		-		6,118,472
Gross profit		-		417,937		103,765		-		521,702
General and administrative expenses		16,423		290,621		206,830		-		513,874
Operating income (loss)		(16,423)		127,316		(103,065)		-		7,828
Interest expense		138		24,558		-		-		24,696
Net Income (loss)	$	(16,561)	$	102,758	$	(103,065)	$	-	$	(16,868)
Net (loss) per common share basic									$	(0.002)
Net (loss) per common share diluted									$	(0.001)
Weighted average number of common shares outstanding, basic										8,000,000
Weighted average number of common shares outstanding, diluted										15,000,000
See accompanying notes to these financial statements

F-5

UNITED RESTAURANT MANAGEMENT, Inc.

Notes to pro forma condensed combined financial statements

March 31, 2009 (Unaudited)

(Stated in US Dollars)

[1]

The Share Exchange is being accounted for as a stock purchase of Florida Logistics, Inc. and Optimized Transportation Software, Inc. The assets and liabilities and the historical operations that will be reflected in the financial statements for periods prior to the Share Exchange will be those of the Registrant. After the completion of the Share Exchange, the Registrant’s consolidated financial statements will include the assets and liabilities of the Registrant, FL & OTSI, the historical operations of FL & OTSI and the operations of the Registrant from the closing date of the Share Exchange. No arrangements or understandings exist among present or former controlling stockholders with respect to the election of members of the Registrant’s board of directors and, to our knowledge, no other arrangements exist that might result in a change of control of the Company. Further, as a result of the issuance of the shares of the Registrant 6;s common stock pursuant to the Share Exchange, a change in control of the Registrant occurred on the date of consummation of the Share Exchange.

[2]

To eliminate intercompany advances between subsidiaries

[3]

The pro forma statements assume the Exchange Transaction occurred at the beginning of the period presented; weighted average number of shares therefore equals number of shares outstanding at the end of the completion of the transaction.

Previously existing number of shares of UNITED RESTAURANT MANAGEMENT	2,500,000
Exchange Transaction	5,500,000
Weighted average number of common shares	8,000 000

UNITED RESTAURANT MANAGEMENT did not have any dilutive instrument during the nine months ended June 30, 2009, convertible preferred shares will be issued in connection with the Exchange Transaction. Accordingly, the reported diluted loss per share is different.

F-6

Federal Logistics, Inc.

Financial Statements

March 31, 2009

F-7

FEDERAL LOGISTICS, INC.
Balance Sheet
(Unaudited)
				March 31, 2009
Assets
	Current assets -
		Cash and cash equivalents	$	89,072
		Accounts receivable		2,832,477
		Other receivables		382,433
		Total current assets		3,303,982
	Fixed assets -
		Furniture and equipment, net		10,586
		Total fixed assets		10,586
	Other Assets
		Deposits and other assets		10,445
		Total long term assets		10,445
		Total assets	$	3,325,012
LIABILITIES AND STOCKHOLDERS' EQUITY
		Current liabilities -
		Accounts payable	$	5,962
		Accrued expenses		2,631,619
		Due to lender		359,337
		Notes payable		251,915
		Due to shareholder		40,000
		Total current liabilities		3,288,833
		Total liabilities		3,288,833
	Stockholders' equity:
		Common stock, no par value, 1000 shares authorized;		100
		issued and outstanding: 100 at March 31, 2009
		Retained earnings		36,079
		Total stockholders’ equity		36,179
		Total liabilities and stockholders’ equity	$	3,325,012

F-8

FEDERAL LOGISTICS, INC.
Statement of Income
for The Nine Months Ended
(unaudited)
			March 31,
			2009
Revenue		$	6,403,761
Cost of transportation			5,985,824
	Gross profit		417,937
Selling, general and administrative expenses			290,621
	Total operating expenses		290,621
	Income from operations		127,316
Other income (expense):
	Interest expense		(24,558)
	Total other income (expense)		(24,558)
	Income  before income tax (expense) benefit		102,758
Income tax (expense) benefit			-
	Net income	$	102,758

F-9

FEDERAL LOGISTICS, INC.
Statement of Stockholders’ Equity
(Unaudited)
					Retained		Total
	Common Stock				Earnings		Stockholders
	SHARES		AMOUNT		(Deficit)		Deficit
Balance at June 30, 2008	100	$	100	$	(66,679)	$	(66,579)
Net income for the nine months ended March 31, 2009					102,758		102,758
Balance at March 31, 2009	100	$	100	$	36,079	$	36,179

F-10

FEDERAL LOGISTICS, INC.
Statement of Cash Flows
for The Nine Months Ended
(unaudited)
				March 31,
				2009
CASH FLOWS PROVIDED BY OPERATING ACTIVITIES:
	Net income		$	102,758
ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH
	PROVIDED BY (USED FOR) OPERATING ACTIVITIES:
	CHANGE IN ASSETS AND LIABILITIES -
		accounts receivable		(2,821,127)
		other receivables		(382,083)
		accounts payable		(35,404)
		other accrued costs		2,594,537
		Net cash (used in) operating activities		(541,319)
CASH FLOWS USED FOR INVESTING ACTIVITIES:
		purchase of equipment		(10,586)
		Net cash used for investing activities		(10,586)
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES:
		proceeds from note payable		291,915
		net proceeds from credit facility		347,987
		Net cash provided by financing activities		639,902
		NET INCREASE IN CASH		87,997
	CASH, BEGINNING OF THE PERIOD			1,075
	CASH, END OF PERIOD		$	89,072
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
		Interest paid	$	24,558

F-11

Optimized Transportation Software, Inc.

Financial Statements

March 31, 2009

F-12

OPTIMIZED TRANSPORTATION SOFTWARE, INC.
Balance Sheet
(Unaudited)
			March 31, 2009
Assets
	Current assets -
		Cash and cash equivalents	$	-
		Accounts receivable		85,430
		Total current assets		85,430
	Other Assets
		Software		145,876
		Total long term assets		145,876
		Total assets	$	231,306
LIABILITIES AND STOCKHOLDERS' EQUITY
		Current liabilities -
		Accounts payable	$	13,133
		Accrued expenses		243,612
		Total current liabilities		256,745
		Total liabilities		256,745
	Stockholders' equity:
		Common stock, no par value, 1000 shares authorized;		100
		issued and outstanding: 100 at March 31, 2009
		Retained earnings		(25,539)
		Total stockholders’ equity		(25,439)
		Total liabilities and stockholders’ equity	$	231,306

F-13

OPTIMIZED TRANSPORTATION SOFTWARE, INC.
Statement of Income
for The Nine Months Ended
(unaudited)
			March 31,
			2009
Revenue		$	236,413
Cost of services			132,648
	Gross profit		103,765
Selling, general and administrative expenses			206,830
	Total operating expenses		206,830
	Loss from operations		(103,065)
	Net loss	$	(103,065)

F-14

OPTIMIZED TRANSPORTATION SOFTWARE, INC.
Statement of Stockholders’ Equity
(Unaudited)
					Retained		Total
	Common Stock				Earnings		Stockholders
	SHARES		AMOUNT		(Deficit)		Deficit
Balance at June 30, 2008	100	$	100	$	77,526	$	77,626
Net income for the nine months ended March 31, 2009					(103,065)		(103,065)
Balance at March 31, 2009	100	$	100	$	(25,539)	$	(25,439)

F-15

OPTIMIZED TRANSPORTATION SOFTWARE, INC.
Statement of Cash Flows
for The Nine Months Ended
(unaudited)
				March 31,
				2009
CASH FLOWS PROVIDED BY OPERATING ACTIVITIES:
	Net income		$	(103,065)
ADJUSTMENTS TO RECONCILE NET INCOME TO NET CASH
	PROVIDED BY (USED FOR) OPERATING ACTIVITIES:
	CHANGE IN ASSETS AND LIABILITIES -
		accounts receivable		(52,355)
		other receivables		73,795
		accounts payable		4,539
		other accrued costs		219,490
		Net cash provided by operating activities		142,404
CASH FLOWS USED FOR INVESTING ACTIVITIES:
		software development		(145,876)
		Net cash used for investing activities		(145,876)
		NET DECREASE IN CASH		(3,472)
	CASH, BEGINNING OF THE PERIOD			3,472
	CASH, END OF PERIOD		$	(0)
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
		Interest paid	$	-

F-16