Nyxio Technologies (NYXO) 8-K/A Financial Statements and Exhibits

Pro forma Balance Sheets

June 30, 2011

	Nyxio			Nyxio			Pro forma			Unaudited
	Technologies, Inc.			Technologies Corp.			Adjustments			Pro forma
Assets
Current assets:
Cash	$	46,023		$	60		$	-		$	46,083
Accounts receivable		520			-			-			520
Inventory		10,003			-			-			10,003
Prepaid expenses		2,650			742			-			3,392
Due from related party		18,626			85,500	6		(85,500	)		18,626
Total current assets		77,822			86,302			(85,500	)		78,624
Fixed assets:
net of accumulated depreciation		15,470			-			-			15,470
Other assets:
Deposits		4,175			-			-			4,175
Total other assets		4,175			-			-			4,175
Total assets	$	97,467		$	86,302		$	(85,500	)	$	98,269
Liabilities and Stockholders' Deficit
Current liabilities
Accounts payable and accrued liabilities	$	114,465		$	89,684	6	$	(85,500	)	$	118,649
Convertible notes payable		-			17,007			-			17,007
Notes payable		167,618			111,030			-			278,648
Total current liabilities		282,083			217,721			(85,500	)		414,304
Total liabilities		282,083			217,721			(85,500	)		414,304
Stockholders' equity
Common stock		255			15,849	3		(255	)
						4		22,500
						5		(849	)		37,500
Additional paid-in capital		127,345			8,752,086	1		(8,899,354	)
						2		3,967,500
						3		255
						4		(22,500	)
						5		849			3,926,181
Accumulated deficit		(312,216	)		(8,899,354	)1		8,899,354			-
						2		(3,967,500	)		(4,279,716	)
Total shareholders' equity		(184,616	)		(131,419	)		-			(316,035	)
Total liabilities and shareholders' equity	$	97,467		$	86,302		$	(85,500	)	$	98,269
1 Additional paid-in capital		8,899,354
Accumulated deficit					8,899,354
To eliminated RE of LED
2 Share-based compensation expense		3,967,500
Additional paid-in capital					3,967,500
To record FV of warrants issued in connection with Merger
3 Common stock		255
Additional paid-in capital					255
To eliminated capital stock of Nyxio
4 Additional paid-in capital		22,500
Common stock					22,500
To record issuance of merger shares per agreement
5 Common stock		849
Additional paid-in capital					849
To record cancellation of shares per merger agreement
6 Accrued expenses		85,500
Prepaid expenses					85,500
To eliminate intercompany activity

The Accompanying notes are an integral part of these financial statements

Pro forma Statements of Operations

For the Six-Months Ended June 30, 2011

	Nyxio			Nyxio
	Technologies			Technologies			Pro forma			Unaudited
	Inc.			Corp			Adjustments			Pro forma
Revenue	$	3,338		$	-		$	-		$	3,338
Cost of goods sold		2,183			-			-			2,183
Gross profit		1,155			-			-			1,155
Operating expenses
Consulting services		18,230			-			-			18,230
Depreciation		1,779			-			-			1,779
General and administrative		20,232			1,027			-			21,259
Professional fees		75,683			65,210			-			140,893
Promotional and marketing		11,145			-			-			11,145
Rent expense		17,821			-			-			17,821
Salaries and wages		20,859			10,500			-			31,359
Share-based compensastion		-			-			3,967,500	2		3,967,500
Travel and entertainment		33,074			-			-			33,074
Total operating expenses		198,823			76,737			3,967,500			4,243,060
Net loss from operations		(197,668	)		(76,737	)		(3,967,500	)		(4,241,905	)
Other income (expense)
Interest expense		(10,711	)		(5,077	)		-			(15,788	)
Total other income (expense)		(10,711	)		(5,077	)		-			(15,788	)
Net loss	$	(208,379	)	$	(81,814	)	$	(3,967,500	)	$	(4,257,693	)
Basic and fully diluted loss per common share	$	(7.41	)	$	(0.01	)
Basic and fully diluted - weighted average common shares outstanding		28,111			15,536,221

The accompanying notes are an integral part of these financial statements

Pro forma Statements of Operations

For the Year Ended December 31, 2010

	Nyxio			Nyxio
	Technologies			Technologies			Pro forma		Unaudited
	Inc.			Corp			Adjustments		Pro forma
Revenue	$	10,105		$	-		$	-	$	10,105
Cost of goods sold		6,718			-			-		6,718
Gross profit		3,387			-			-		3,387
Operating expenses
Consulting services		5,564			-			-		5,564
Depreciation		1,980			-			-		1,980
General and administrative		16,815			4,424			-		21,239
Professional fees		651			66,315			-		66,966
Promotional and marketing		5,705			60,161			-		65,866
Rent expense		11,089			-			-		11,089
Salaries and wages		40,079			30,000			-		70,079
Travel and entertainment		18,156			-			-		18,156
Total operating expenses		100,039			160,900			-		260,939
Net loss from operations		(96,652	)		(160,900	)		-		(257,552	)
Other income (expense)
Interest expense		(7,185	)		(12,290	)		-		(19,475	)
Total other income (expense)		(7,185	)		(12,290	)		-		(19,475	)
Net loss	$	(103,837	)	$	(173,190	)	$	-	$	(277,027	)
Basic and fully diluted loss per common share	$	(1,038.37	)	$	(0.01	)
Basic and fully diluted - weighted average common shares outstanding		100			25,503,818

The accompanying notes are an integral part of these financial statements

Notes to Pro Forma Condensed Consolidated Financial Statement

(Unaudited)

Note 1

The Unaudited Pro Forma Financial Information reflects financial information, which gives effect to the acquisition of all of the outstanding common shares of Nyxio Technologies, Inc. (“Nyxio”) (an Oregon Corporation) in exchange for 22,500,000 shares of common stock of Nyxio Technologies Corp (formerly LED Power Group, Inc.) (“LED”) (a Nevada Corporation).

The Pro Forma Statements included herein reflect the use of the purchase method of accounting for the above transaction. Such financial information has been prepared from, and should be read in conjunction with, the historical audited financial statements of Nyxio (included herein) and LED (filed with the SEC).

The Pro Forma Balance Sheet gives effect to the transaction as if it had occurred on June 30, 2011. The Pro Forma Statement of Operations gives effect to the transaction as if it had occurred at the beginning of the earliest period presented, combining the results of Nyxio and LED for the year ended December 31, 2010 and the six months ended June 30, 2011.

In accordance with the Merger Agreement, LED acquired 100% of the outstanding shares of Nyxio in exchange for 22,500,000 shares of its common stock or 66% ownership interest in LED. The pro forma adjustments reflect the recapitalization of Nyxio as the acquirer of LED resulting from the controlling interest acquired by Nyxio. Because the acquisition was accounted for under the purchase method, there was neither goodwill recognized nor any adjustments to the book value of the net assets of LED that would affect the pro forma statement of operations.