Altra Industrial Motion (AIMC) 8-K/A Completion of Acquisition or Disposition of Assets

Exhibit 99.2

TheStromag Business

Unaudited Interim Combined Financial Statements

Forthe six months ended 30June2016and 30 June2015

Page 1 of 10

COMBINED INCOME STATEMENT

FOR THE SIX MONTHS ENDED 30 JUNE 2016AND 30 JUNE 2015

			Unaudited
	Notes		First half			First half
			2016			2015
			€000			€000
Sales		1		67,431			68,033
Operating profit		1		4,337			2,981
Interest payable				(662	)		(788	)
Interest receivable				247			210
Other net financing charges		3		(155	)		(118	)
Net financing costs				(570	)		(696	)
Profit before taxation				3,767			2,285
Taxation		4		(1,495	)		(956	)
Profit after taxation for the period				2,272			1,329

COMBINED STATEMENT OF COMPREHENSIVE INCOME

FOR THE SIX MONTHS ENDED 30 JUNE 2016 AND 30 JUNE 2015

			Unaudited
	Notes		First half			First half
			2016			2015
			€000			€000
Profit after taxation for the period				2,272			1,329
Other comprehensive income
Items that may be reclassified to profit or loss
Currency variations – arising in period				(1,104	)		1,204
Taxation		4		11			(22	)
				(1,093	)		1,182
Items that will not be reclassified to profit or loss
Remeasurement of defined benefit plans				(1,007	)		66
Taxation		4		311			(20)
				(696	)		46
Other comprehensive (expense) / income for the period				(1,789	)		1,228
Total comprehensive income for the period				483			2,557

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COMBINED STATEMENT OF CHANGESIN INVESTED CAPITAL

FOR THE SIX MONTHS ENDED 30 JUNE 2016AND 30 JUNE 2015

			Unaudited Total
			invested
			capital
	Notes		€000
At 1 January 2016				132,856
Profit for the period				2,272
Other comprehensive expense				(1,789	)
Total comprehensive income				483
Transactions with owners of the Stromag Business		5		2,134
At 30 June 2016				135,473
At 1 January 2015				136,151
Profit for the period				1,329
Other comprehensive income				1,228
Total comprehensive income				2,557
Transactions with owners of the Stromag Business		5		(7,002	)
At 30 June 2015				131,706

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COMBINED BALANCE SHEET

AT30 JUNE 2016AND 30JUNE 2015

			Unaudited
	Notes		30 June			31 December
			2016			2015
			€000			€000
Assets
Non-current assets
Goodwill				86,785			86,973
Other intangible assets				58,100			61,507
Property, plant and equipment		7		21,605			22,060
Other receivables and investments				9,884			9,884
Deferred tax assets				1,642			1,518
				178,016			181,942
Current assets
Inventories				23,400			23,178
Trade and other receivables				28,993			23,884
Current tax assets				101			-
Cash and cash equivalents				1,382			1,455
Other financial assets		8		2,816			2,784
				56,692			51,301
Total assets				234,708			233,243
Liabilities
Current liabilities
Borrowings				-			(403	)
Other financial liabilities		8		(30,533	)		(30,272	)
Trade and other payables				(21,489	)		(21,440	)
Current tax liabilities				(478	)		(505	)
Provisions				(2,166	)		(1,525	)
				(54,666	)		(54,145	)
Non-current liabilities
Deferred tax liabilities				(19,659	)		(20,835	)
Trade and other payables				-			(161	)
Provisions				(10,922	)		(11,891	)
Post-employment obligations				(13,988	)		(13,355	)
				(44,569	)		(46,242	)
Total liabilities				(99,235	)		(100,387	)
Net assets				135,473			132,856
Total invested capital				135,473			132,856

Thefinancialstatementsonpages2 to9were approvedbytheBoardofDirectorsofGKNIndustriesLimited andauthorisedforissueon 15 March 2017.Theyweresignedonitsbehalfby:

AdamWalker,Director

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COMBINED CASH FLOWSTATEMENT

FOR THE SIX MONTHS ENDED 30 JUNE 2016AND 30 JUNE 2015

			Unaudited
	Notes		First half			First half
			2016			2015
			€000			€000
Cash flows from operating activities
Cash generated from operations		6		2,352			9,242
Interest received				130			153
Interest paid				(483	)		(569	)
Tax paid				(2,949	)		(3,746	)
				(950	)		5,080
Cash flows from investing activities
Purchase of property, plant and equipment				(890	)		(1,206	)
Purchase of intangible assets				(91	)		(134	)
Proceeds from sale and realisation of fixed assets				324			524
				(657	)		(816	)
Cash flows from financing activities
Proceeds from borrowing facilities				229			291
Dividends paid to the owners of the Stromag Business		5		-			-
				229			291
Movement in cash and cash equivalents				(1,378	)		4,555
Cash and cash equivalents at the beginning of the period				1,052			1,025
Currency variations				1,708			(4,805	)
Cash and cash equivalents at the end of the period		6		1,382			775

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NOTES TO UNAUDITED INTERIM COMBINED FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED 30 JUNE 2016 AND 30 JUNE 2015

1 Geographical analysis

The Stromag Business has not historically operated on a stand-alone basis and accordingly did not have a chief operating decision maker.  As a consequence, limited segmental information is provided.

(a) Sales

	Germany		France		USA		Other		Total
	€000		€000		€000		€000		€000
FIRST HALF 2016 (unaudited)		38,644		12,902		8,014		7,871		67,431
FIRST HALF 2015 (unaudited)		38,119		12,885		7,748		9,281		68,033

(b) Operating profit

	Germany			France			USA			Other			Total
	€000			€000			€000			€000			€000
FIRST HALF 2016 (unaudited)
Trading profit before depreciation, impairment and amortisation		5,586			1,810			878			1,102			9,376
Depreciation and impairment of property, plant and equipment		(1,125	)		(186	)		(151	)		(86	)		(1,548	)
Amortisation of operating intangible assets		(69	)		-			-			(8	)		(77	)
Amortisation of non-operating intangible assets		(3,414	)		-			-			-			(3,414	)
		978			1,624			727			1,008			4,337
FIRST HALF 2015 (unaudited)
Trading profit before depreciation, impairment and amortisation		4,029			2,117			1,450			1,964			9,560
Depreciation and impairment of property, plant and equipment		(1,133	)		(480	)		(217	)		(139	)		(1,969	)
Amortisation of operating intangible assets		(89	)		-			-			(7	)		(96	)
Amortisation of non-operating intangible assets		(3,414	)		-			-			-			(3,414	)
		(607	)		1,637			1,233			1,818			4,081

Page 6 of 10

NOTES TO UNAUDITED INTERIM COMBINED FINANCIAL STATEMENTS (continued)

FOR THE SIX MONTHS ENDED 30 JUNE 2016 AND 30 JUNE 2015

2 Basisofpreparation

These interim condensed combinedfinancialstatementsfor thesixmonthsended30June 2016 havebeenprepared inaccordancewithInternationalAccountingStandard(IAS) 34InterimFinancialReporting.Thesefinancialstatements have been prepared ona going concern basis. Thesefinancialstatements are unaudited and provide anupdateof previouslyreportedinformationandshouldbereadinconjunctionwith the auditedcombinedfinancialstatementsfor theyear ended31December 2015, whichwere preparedinaccordance withInternationalFinancialReportingStandards as issued by the IASB (“IFRS”).

At the date of authorization of these financial statements, the following standards which have not been applied in these financial statements were in issue but not yet effective:

• IFRS 9 Financial Instruments (effective from 1 January 2018);

• IFRS 15 Revenue from contracts with customers (effective from 1 January 2018); and

• IFRS 16 Leases (effective from 1 January 2019)

These standards and other revisions to standards and interpretations which have an implementation date in 2017 or thereafter are still being assessed.

TheStromagBusinessdoesnot specificallyencounter cyclicalactivities.

Accountingpolicies

The accountingpoliciesand methodsof presentation applied inthesefinancialstatementsarethesameasthose appliedintheaudited combinedfinancialstatementsfor theyears ended31December 2015 and 2014.

Significant judgements,keyassumptionsandestimates

TheStromagBusiness’significant accounting policiesare set out intheauditedcombinedfinancialstatementsfor the year ended 31December 2015. The preparationoffinancialstatements, inconformitywithInternationalFinancial ReportingStandards,requirestheuseofestimates, subjective judgement andassumptions.TheDirectors basethese estimates, judgementsandassumptionsonacombinationof past experience, professionalexpert adviceandother evidencethatisrelevanttotheparticular circumstance.

AccountingpolicieswheretheDirectorsconsider themorecomplexestimates,judgementsandassumptionshavetobe madearethoseinrespect of post-employmentobligations,taxation, provisionsandimpairment ofnon-currentassets. Detailsoftheprincipalestimates, judgementsandassumptionsare set out innotes19, 5, 16 and8 oftheaudited combinedfinancialstatementsfor theyear ended31December 2015asupdatedinthesefinancial statements.

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NOTES TO UNAUDITED INTERIM COMBINED FINANCIAL STATEMENTS (continued)

FOR THE SIX MONTHS ENDED 30 JUNE 2016 AND 30 JUNE 2015

3Other net financingcharges

	Unaudited
	First half			First half
	2016			2015
	€000			€000
Interest charge on net defined benefit plans		(155	)		(118	)
Other net financing charges		(155	)		(118	)

4 Taxation

(a) Taxexpense

Tax includedintheincomestatement

	Unaudited
	First half			First half
	2016			2015
Analysis of charge in period	€000			€000
Current tax charge
Current year charge		(2,128	)		(2,215	)
Adjustments in respect of prior years		(340	)		(414	)
		(2,468	)		(2,629	)
Deferred tax credit
Origination and reversal of temporary differences		973			1,565
Adjustments in respect of prior years		-			108
		973			1,673
Total tax charge for the year		(1,495	)		(956	)

(b) Tax included in other comprehensive income

	Unaudited
	First half		First half
	2016		2015
	€000		€000
Deferred tax on post-employment obligations		311		(20)
Current tax on foreign currency gains and losses on intra-group funding		5		(6	)
Deferred tax on foreign currency gains and losses on intra-group funding		6		(16	)
		322		(42	)

5 Transactionswiththeownersof theStromagBusiness

Therewere no dividendspaidduringtheperiodfromlegalentitiesinthedealperimeter toother entitiesintheGKN group(first half 2015: nil).

Other transactionswiththe owner oftheStromagBusinessprimarily representmovements oncash pool arrangements administered byentitieswithintheGKN group but outsideofthe dealperimeter.

Page 8 of 10

NOTES TO UNAUDITED INTERIM COMBINED FINANCIAL STATEMENTS (continued)

FOR THE SIX MONTHS ENDED 30 JUNE 2016 AND 30 JUNE 2015

6 Cash flow reconciliations

	Unaudited
	First half			First half
	2016			2015
	€000			€000
Cash generated from operations
Operating profit		4,337			2,981
Adjustments for:
Depreciation, impairment and amortisation of fixed assets
Depreciation		1,548			1,969
Amortisation		77			96
Amortisation of non-operating intangible assets arising on business
combinations		3,414			3,414
Net profits on sale and realisation of fixed assets		(65	)		(257	)
Movement in post-employment obligations		(529	)		(496	)
Change in recharges payable		(903	)		961	)
Change in inventories		(245	)		723
Change in trade and other receivables		(4,979	)		(2,063	)
Change in trade and other payables and provisions		(303	)		1,914
		2,352			9,242
Movement in net debt
Movement in cash and cash equivalents		(1,378	)		4,555
Net movement in other borrowings and deposits		(229	)		(291	)
Currency variations		1,708			(4,804	)
Movement in period		101			(540	)
Net debt at beginning of period		(26,436	)		(25,814	)
Net debt at end of period		(26,335	)		(26,354	)

	Unaudited
	First half		Full Year
	2016		2015
	€000		€000
Reconciliation of cash and cash equivalents
Cash and cash equivalents per balance sheet		1,382		1,455
Bank overdrafts included within "current liabilities - borrowings"		-		(403	)
Cash and cash equivalents per cashflow		1,382		1,052

Thefair valuesofmost financial instrumentsapproximatetocarryingvalueeither duetothe short-termmaturityofthe instrumentsor becauseinterestratesarereset frequently.

Analysis of net debt

	Unaudited
	First half			Full Year
	2016			2015
	€000			€000
Bank overdrafts		-			(403	)
Other financial liabilities		(30,533	)		(30,272	)
Borrowings		(30,533	)		(30,675	)
Cash and cash equivalents		1,382			1,455
Other financial assets		2,816			2,784
Net debt		(26,335	)		(26,436	)

(i) Allborrowings are at variable interest rates.

(ii) Other financial assets and liabilities represent amounts owed to GKN group companies, outside the Stromag Business, and are of a financingnatureunderloanarrangements whicharerepayableondemandandhavevariableinterest rates.

Page 9 of 10

NOTES TO UNAUDITED INTERIM COMBINED FINANCIAL STATEMENTS (continued)

FOR THE SIX MONTHS ENDED 30 JUNE 2016 AND 30 JUNE 2015

7 Property,plantandequipment(unaudited)

Duringtheperiodended30 June2016assetadditionswere€1,430,000(firsthalf2015:€1,012,000). Assetswithacarryingvalueof €256,000weredisposedof duringtheperiodended30June2016(first half2015:€222,000).

8 Related party transactions (unaudited)

In the ordinary course of business, sales and purchases of goods, trademark licence and service agreements costs have taken place between the Stromag Business and other subsidiaries of the GKN group, priced on an ‘arm’s length’ basis. The Stromag Business also had certain loan arrangements with the GKN group. There have been no significant changes in the nature of transactions between the Stromag Business and other subsidiaries of the GKN group that have materially affected the financial statements in the period.

At 30 June 2016, the Stromag Business had a loan receivable from other subsidiaries of the GKN group of €2,816,000 (31 December 2015: €2,784,000), bearing a principle interest rate of 2.2% (31 December 2015: 2.2%). In addition there was a loan payable of €30,533,000 (31 December 2015: €30,272,000), with a principle interest rate of 2.2% (31 December 2015: 2.2%).

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