BMP Sunstone (BJGP) 8-K/A Financial Statements and Exhibits

Exhibit 99.2

Beijing Med-Pharm Corporation and Subsidiary
Unaudited Pro Forma Combined Balance Sheet
As of September 30, 2005

	Beijing Med-			Beijing
	Pharm			Wanwei
	Corporation			Pharmaceutical			Pro Forma
	and Subsidiary			Co., Ltd.			Adjustments			Combined
Current Assets:
Cash and Cash Equivalents	$	3,187,485		$	446,717		$	( 1,210,884	)	$	2,423,318
Accounts Receivable		7,046			4,977,887			—			4,984,933
Inventories		—			1,932,797			—			1,932,797
Other Receivables		23,194			109,416			—			131,513
Purchase Deposit on Acquisition of Beijing Wanwei		1,132,530			—			(1,133,627	)		—
Due from Affiliated Entity		20,113			—			—			20,113
Value-added Taxes Recoverable		—			583,108			—			583,108
Prepaid Expenses and Other Current Assets		97,448			85,060			—			182,508
Total Current Assets		4,467,816			8,134,985			(2,344,511	)		10,258,290
Property and Equipment, Net		41,745			273,765			—			315,510
Investments, at Cost		—			120,482			—			120,482
Goodwill		—			—			848,469			848,469
Deferred Tax Asset		—			407,891			—			407,891
Total Assets	$	4,509,561		$	8,937,123		$	( 1,496,042	)	$	11,950,642
Liabilities and Stockholders’ Equity
Current Liabilities:
Note Payable to Bank	$	—		$	844,470		$	(844,470	)	$	—
Accounts Payable		35,906			7,119,805			—			7,155,711
Accrued Payroll		44,977			—			—			44,977
Accrued Professional Fees		186,000			—			—			186,000
Due to Investors		118,750			—			—			118,750
Advance from Beijing Med-Pharm Corporation		—			289,157			(289,157	)		—
Due to Parent		—			4,328,680			(4,328,680	)		—
Short-term Notes Payable		—			536,185			(536,185	)		—
Accrued Contract Allowance		459,678			—			—			459,678
Accrued Other		302,113			321,276			—			623,389
Total Current Liabilities		1,147,424			13,439,573			(5,998,492	)		8,588,505
Stockholders’ Equity:
Common Stock		17,682			—			—			17,682
Additional Paid in Capital		9,205,315			1,185,134			(1,185,134	)		9,205,315
Common Stock Warrants		1,278,588			—						1,278,588
Accumulated Deficit		(7,139,448	)		(5,600,728	)		5,600,728			(7,139,448	)
		—			(86,856	)		86,856			—
Total Stockholders’ Deficit		3,362,137			(4,502,450	)		4,502,450			3,362,137
Total Liabilities and Stockholders’ Equity	$	4,509,561		$	8,937,123		$	1,496,042		$	11,950,642

Exhibit 99.2

Beijing Med-Pharm Corporation and Subsidiary
Unaudited Pro Forma Combined Statement of Operations
For the Nine Months Ended September 30, 2005

	Beijing Med-			Beijing
	Pharm			Wanwei
	Corporation and			Pharmaceutical			Pro Forma
	Subsidiary			Co., Ltd.			Adjustments			Combined
Net Revenues	$	123,839		$	14,386,133		$			$	14,509,972
Cost of Sales		784,433			13,041,165						13,825,598
Gross Profit		(660,594	)		1,344,968			—			684,374
Sales and Marketing Expenses		35,367			928,415						963,782
General & Administration Expenses		3,076,765			484,130						3,560,895
Total Operating Expenses		3,112,132			1,412,545			—			4,524,677
Loss From Operations		(3,772,726	)		(67,577	)		—			(3,840,303	)
Other Income (Expense):
Interest Income		124,525									124,525
Interest Expense		(17,252	)		(59,948	)		(1,000	)		(78,200	)
Other Income (Expense)		(919	)		49,211						48,292
Total Other (Expense) Income		106,354			(10,737	)		1,000			94,617
Loss Before Provision For (Benefit From) Income Taxes		(3,666,372	)		(78,314	)		1,000			(3,745,686	)
Provision for Income Taxes		15,000			—						15,000
Net Loss	$	(3,681,372	)	$	(78,314	)	$	1,000		$	(3,760,686	)
Basic and Fully-Diluted (Loss) Earnings Per Share	$	(0.21	)		n/a
Basic and Fully-Diluted Weighted-Average Shares Outstanding		17,680,916			n/a

Beijing Med-Pharm Corporation and Subsidiary
Unaudited Pro Forma Combined Statement of Operations
For the Year Ended December 31, 2004

	Year Ended December 31, 2004
	Beijing Med-
	Pharm			Beijing
	Corporation and			Wanwei
	Subsidiary			Pharmaceutical Co.,			Pro Forma
	(restated)			Ltd.			Adjustments			Combined
Net Revenues	$	209,304		$	16,651,813		$	—		$	16,861,117
Cost of Sales Purchased from Related Party		—			3,321,731			—			3,321,731
Cost of Sales		317,777			1,494,045			—			11,811,822
Gross Profit		(108,473	)		1,836,037			—			1,727,564
Sales and Marketing Expenses		63,334			817,594			—			880,928
General & Administration Expenses		2,201,009			1,392,319			—			3,593,328
Bad Debt Expense		—			447,019			—			447,019
Total Operating Expenses		2,264,343			2,656,932			—			4,921,275
Loss From Operations		(2,372,816	)		(820,895	)		—			(3,193,711	)
Other Income (Expense):
Interest Income		77,906			62,241			—			140,147
Other Income		—			353,416			—			353,416
Interest Expense		(6,709	)		(154,021	)		(1,000	)		(161,730	)
Total Other Income		71,197			261,636			(1,000	)		331,833
Loss Before Benefit From Income Taxes		(2,301,619	)		(559,259	)		(1,000	)		(2,861,878	)
Provision for (Benefit from) Income Taxes		—			(25,288	)		—			(25,288	)
Net Loss	$	(2,301,619	)	$	(533,971	)	$	(1,000	)	$	(2,836,590	)
Basic and Fully-Diluted (Loss) Earnings Per Share	$	(0.16	)		n/a
Basic and Fully-Diluted Weighted-Average Shares Outstanding		14,742,822			n/a