UpSnap (CEENQ) 8-K Entry into a Material Definitive Agreement

Exhibit 99.2

PRO FORMA FINANCIAL INFORMATION

UPSNAP, INC.

UNAUDITED PRO FORMA CONDENSED CONSOLIDATED BALANCE SHEET

SEPTEMBER 30, 2007

							Proforma Adjustments
ASSETS	UpSnap Inc.			Duratech Group Inc.			Amount			Explanation	Consolidated Balance
Current Assets:
Cash and cash equivalents	$	19,382		$	-		$	(19,382	)		$	-
Accounts receivable, net		285,472			293,584			(285,472	)			293,584
Advances		11,028			2,531			(11,028	)			2,531
Notes Receivable		-			-							-
Due from related parties		-			-							-
Inventory		-			1,955,640							1,955,640
Other current assets		17,812			-			(17,812	)			-
Total Current Assets		333,694			2,251,755			(333,694	)			2,251,755
Property, Plant and Equipment, net		81,111			167,082			(81,111	)			167,082
Other Assets:
Other Intagibles		756,585			-			(756,585	)			-
Pre-Merger Costs		238,556			-			(238,556	)			-
Goodwill		4,677,862			-			(4,677,862	)			-
Security deposits		1,115			87,996			(1,115	)			87,996
TOTAL ASSETS	$	6,088,923		$	2,506,833		$	(6,088,923	)		$	2,506,833
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current Liabilities:
Payables and accrued liabilities	$	252,566		$	527,953		$	(252,566	)		$	527,953
Customer deposit		-			103,500							103,500
Bank Overdraft		-			202,063							202,063
Notes Payable, current		-			495,244							495,244
Other current liabilites		7,436			353			(7,436	)			353
Total Current Liabilities		260,002			1,329,113			(260,002	)			1,329,113
Other Liabilities:
Notes Payable		113,500			1,031,688			(113,500	)			1,031,688
Due to Shareholder/Related Parties		-			430,195							430,195
TOTAL LIABILITIES		113,500			1,461,882			(113,500	)			1,461,882
Commitments and contingencies
Registered capital		-			48,040			(48,040	)			-
Preferred stock		-			-			-				-
Common stock		22,720			-			50,349				73,069
Common stock subscribed		-			-			-				-
Additional paid-in capital		8,769,194			(28,214	)		(8,771,503	)			(30,523	)
Accumulated Comprehensive Income		-			-							-
Accumulated deficit		(3,076,493	)		(303,989	)		3,053,773				(326,709	)
Total Stockholders' Equity		5,715,421			(284,162	)		(5,715,421	)			(284,162	)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	6,088,923		$	2,506,833		$	(6,088,923	)		$	2,506,833

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

UPSNAP, INC.

UNAUDITED PRO FORMA CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

FOR THE NINE-MONTHS ENDED JUNE 30, 2008

							Proforma Adjustments				Consolidated
	UpSnap, Inc.			Duratech Group Inc.			Amount			Explanation	Statement of Operations
Sales	$	470,970		$	3,834,540		$	(470,970	)		$	3,834,540
Cost of Sales		186,589			2,724,520			(186,589	)			2,724,520
Gross Profit		284,381			1,110,020			(284,381	)			1,110,020
Expense
General and administrative		582,836			977,024			(582,836	)			977,024
Product development		74,233			-			(74,233	)			-
Stock based compensation		232,030			-			(232,030	)			-
Payroll expense		-			212,030			-				212,030
Interest expense		-			166,110			-				166,110
Bad debt expense		-			3,160			-				3,160
Merger costs		307,215			-			(307,215	)			-
Impairment of Goodwill		4,677,862			-			(4,677,862	)			-
Impairment of Intangible Assets		588,455			-			(588,455	)			-
Depreciation and amortization		-			10,188			-				10,188
		6,462,631			1,368,512			(6,462,631	)			1,368,512
Net income from operations		(6,178,250	)		(258,492	)		6,178,250				(258,492	)
Other Income (Expenses)
Gain on extinguishment		113,500			-			(113,500	)			-
Gain on sale of assets		2,092			-			(2,092	)			-
Interest income		-			-			-				-
Other income/(expense)		-			163,165							163,165
Net loss before tax and comprehensive income	$	(6,062,658	)	$	(95,327	)		6,062,658			$	(95,327	)
Other Comprehensive Income (Loss)
Foreign Currency Translation Gain/(Loss)		-			-			-				-
Comprehensive Income (Loss)		(6,062,658	)		(95,327	)		6,062,658				(95,327	)
Income Tax		-			-			-				-
Net Income	$	(6,062,658	)	$	(95,327	)		6,062,658			$	(95,327	)
Weighted average number of common shares outstanding												73,440,407
Net income per basis and diluted shares											$	(0.00	)

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

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UPSNAP, INC.

NOTES TO UNAUDITED PRO FORMA CONDENSED CONSOLIDATED

FINANCIAL STATEMENTS

FOR YEAR ENDED SEPTEMBER 30, 2007 AND NINE-MONTHS ENDED JUNE 30, 2008

Introduction to Unaudited Pro Forma Consolidated Financial Statements

The following unaudited pro forma consolidated statements of operations reflect adjustments to the UpSnap Inc. historical statements of operations for the nine-months ended June 30, 2008 to give effect to:

The reverse merger (which was completed on September 17, 2008) as if it had occurred on October 1, 2006. In a transaction accounted for as a reverse merger, Duratech Group Inc. is treated as the accounting acquirer.

The unaudited pro forma consolidated statements of operations for the nine-months ending June 30, 2008 are not necessarily indicative of what the actual results of operations of UpSnap, Inc. would have been assuming the transactions had been completed as set forth above, nor do they purport to represent UpSnap Inc.'s results of operations for future periods.

The following unaudited pro forma consolidated balance sheets reflect adjustments to the UpSnap Inc. historical balance sheet at September 30, 2007 to give effect to this reverse merger

(a) The Duratech Group Inc. numbers represent the balances at September 30, 2007 for the September 30, 2007 pro forma balance sheet.

(b) Issuance of UpSnap Inc. shares in exchange for Duratech Group Inc. equity to reflect that Duratech Group Inc. will hold 50,349,342 common shares of the combined company and options for 18,950,334 common shares of the Registrant

The unaudited pro forma consolidated financial statements should be read in conjunction with the historical financial statements and related notes to Duratech Group Inc. which is included in this form 8-K and the historical financial statements of UpSnap Inc. which are included with its filings to the SEC.

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