Latitude 360 8-K/A Financial Statements and Exhibits

Exhibit 99.2

Unaudited Pro Forma Combined Financial Information

Latitude 360, Inc. (Formerly Kingdom Koncrete, Inc.) is filing this amendment to its 8-K dated May 30, 2014 and to the related amendment 1 to the respective 8-K filed on November 11, 2014, to restate the accounting for its acquisition by the Company of Latitude Group, Inc., a Florida Corporation (“L360”). Initially the Company accounted for the acquisition as it being the acquirer and L360 being the acquiree. However; based upon further analysis and a re-examination of the transaction and requirements under Accounting Codification Standards (ACS) Topic 805-40 “Business Combinations”, it was determined that the acquisition should have been accounted for as a reverse acquisition whereby for accounting purposes L360 is treated as the acquirer and Latitude 360, Inc. as the acquiree.

1

Latitude 360, Inc.
(Formerly Kingdom Koncrete, Inc.)
Unaudited Pro Forma Condensed Consolidated Balance Sheet
	Historical
	May 30, 2014										Unaudited
	Latitude 360, Inc.			Kingdom Koncrete, Inc.				Pro Forma Adjustments			Pro forma May 30, 2014
ASSETS
Current assets:
Cash	$	11,964		$	6,320			$	—		$	18,284
Accounts receivable - Trade		445,887			—				—			445,887
Accounts receivable - Other		2,013,196			—				—			2,013,196
Inventory		277,333			2,000				—			279,333
Prepaid expenses		18,702			—				—			18,702
Total current assets		2,767,082			8,320				—			2,775,402
Property and equipment, net		48,343,744			7,807				—			48,351,551
Property and equipment, idle		2,010,083			—				—			2,010,083
Restricted cash		320,461			—				—			320,461
Other assets		586,812			—				—			586,812
		51,261,100			7,807				—			51,268,907
Total assets		54,028,182		$	16,127			$	—		$	54,044,309
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current liabilities:
Accounts payable	$	12,540,311		$	—			$	—			12,540,311
Accrued expenses		3,305,827			2,866				—			3,308,693
Accrued compensation - related party		1,621,437			—				—			1,621,437
Deferred rent  current portion		19,700			—				—			19,700
Interest payable		1,783,640			—				—			1,783,640
Obligation under capital leases - current portion		2,784,115			—				—			2,784,115
Due to related parties		84,935			71,296				—			152,309
Short term notes payable		2,828,984			—				—			2,828,984
Total current liabilities		24,968,949			74,162				—			25,039,189
Deferred rent		243,360			—				—			243,360
Notes payable, net		18,551,902			—				—			18,551,902
Obligations under capital leases		20,215,641			—				—			20,215,641
Dividends payable		2,669,742			—		A		(2,669,742	)		—
Total long-term liabilities		41,680,645			—				(2,669,742	)		39,010,903
Total liabilities		66,649,594			74,162				(2,669,742	)		64,050,092
Stockholders' deficit:
Series A Preferred Stock		31,116,024			—		A		(31,116,024	)		—
Common Stock		42,463			5,722		A		24,997			138,625
							B		46,611			—
Additional paid-in capital		76,037,851			275,082		A		33,760,769			109,752,009
							B		(46,611	)		—
Retained earnings		(119,817,750	)		(338,839	)			—			(119,896,417	)
Total stockholders' deficit		(12,621,412	)		(58,035	)			2,669,742			(10,005,783	)
Total liabilities and stockholders' deficit	$	54,028,182		$	16,127			$	—		$	54,044,309

2

Latitude 360, Inc.
(Formerly Kingdom Koncrete, Inc.)
Unaudited Pro Forma Condensed Consolidated Statement of Operations
	Historical
	For the Five Months Ended
	May 30, 2014								Unaudited
	Latitude 360, Inc.			Kingdom Koncrete, Inc.			Pro forma Adjustments		Pro forma May 30, 2014
Net Sales	$	7,529,692		$	71,974		$	—	$	7,601,666
Cost and Expenses:
Cost of sales		1,462,271			35,809			—		1,498,080
Labor		2,551,456			—			—		2,551,456
Occupancy and relates costs		1,828,337			8,529			—		1,836,866
Depreciation and Amortization		956,778			2,320			—		959,098
Selling, general and administrative expenses		6,235,403			32,422			—		6,267,825
		13,034,245			79,080			—		13,113,325
Loss from operations		(5,504,553	)		(7,106	)		—		(5,511,659	)
Other (income)/expense
Interest expense		(1,067,242	)		—			—		(1,067,242	)
Gain from fixed assets sold		357			—			—		357
Net loss from continued operations		(6,571,438	)		(7,106	)		—		(6,578,544	)
Discontinued Operations
Loss from discontinued operations		(505,158	)		—			—		(505,158	)
								—
Net Loss	$	(7,076,596	)	$	(7,106	)	$	—	$	(7,083,702	)

3

Latitude 360, Inc.
(Formerly Kingdom Koncrete, Inc.)
Unaudited Pro Forma Condensed Consolidated Balance Sheet
	Historical
	December 31,  2013										Unaudited
	Latitude 360, Inc.			Kingdom Koncrete, Inc.				Pro forma Adjustments			Pro forma Dec 31, 2013
ASSETS
Current assets:
Cash	$	170,950		$	10,199			$	—		$	181,149
Accounts receivable - Trade		143,538			—				—			143,538
Accounts receivable - Other		781,820			—				—			781,820
Inventory		269,680			500				—			270,180
Prepaid expenses		23,447			—				—			23,447
Total current assets		1,389,435			10,699				—			1,400,134
Property and equipment, net		47,873,119			10,127				—			47,883,246
Property and equipment, idle		2,010,083			—				—			2,010,083
Restricted cash		318,646			—				—			318,646
Other assets		381,812			—				—			381,812
		50,583,660			10,127				—			50,593,787
Total assets		51,973,095		$	20,826			$	—		$	51,993,921
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current liabilities:
Accounts payable	$	9,539,512		$	3,609			$	—		$	9,543,121
Accounts payable - Construction related		8,213,599			—				—			8,213,599
Accrued expenses		3,888,155			459				—			3,888,614
Accrued compensation - related party		1,621,437			—				—			1,621,437
Deferred rent  current portion		19,700			—				—			19,700
Interest payable		3,555,745			—				—			3,555,745
Obligation under capital leases - current portion		2,784,115			—				—			2,784,115
Due to related parties		274,317			—				—			274,317
Short term notes payable		27,237,493			—				—			27,237,493
Total current liabilities		57,134,073			4,068				—			57,138,141
Deferred rent		239,854			—				—			239,854
Notes payable, net		—			67,689				—			67,689
Obligations under capital leases		20,584,091			—				—			20,584,091
Dividends payable		2,020,361			—		A		(2,020,361	)		—
Total long-term liabilities		22,844,306			67,689				(2,020,361	)		20,891,634
Total liabilities		79,978,379			71,757				(2,020,361	)		78,029,775
Stockholders' deficit:
Series A Preferred Stock		12,457,517			—		A		(12,457,517	)		—
Common Stock		41,880			5,722		A		10,341			87,008
							B		29,065
Additional paid-in capital		75,356,381			275,082		A		14,467,537			90,069,935
							B		(29,065	)
Retained earnings		(115,861,062	)		(331,735	)			—			(116,192,797	)
Total stockholders' deficit		(28,005,284	)		(50,931	)			2,020,361			(26,035,854	)
Total liabilities and stockholders' deficit	$	51,973,095		$	20,826			$	—		$	51,993,921

4

Latitude 360, Inc.
(Formerly Kingdom Koncrete, Inc.)
Unaudited Pro Forma Condensed Consolidated Statement of Operations
	Historical
	For the Year Ended
	December 31, 2013								Unaudited
	Latitude 360, Inc.			Kingdom Koncrete, Inc.			Pro forma Adjustments		Pro forma Dec 31, 2013
Net Sales	$	18,429,900		$	121,344		$	—	$	18,551,244
Cost and Expenses:
Cost of sales		3,933,125			57,475			—		3,990,600
Labor		6,672,399			—			—		6,672,399
Stock based compensation		4,009,593			—			—		4,009,593
Occupancy and relates costs		1,955,020			—			—		1,955,020
Professional fees		1,391,035			—			—		1,391,035
Depreciation and Amortization		4,264,771			4,639			—		4,269,410
Selling, general and administrative expenses		10,750,027			94,072			—		10,844,099
		32,975,970			156,186			—		33,132,156
Loss from operations		(14,546,070	)		(34,842	)		—		(14,580,912	)
Other (expenses)
Interest expense		(46,073,871	)		—			—		(46,073,871	)
Loss on modification of indebtedness		(1,082,709	)		—			—		(1,082,709	)
Loss on disposition of assets		(3,280	)		—			—		(3,280	)
Net loss from continued operations		(61,705,930	)		(34,842	)		—		(61,740,772	)
Discontinued Operations
Loss from discontinued operations		(2,989,770	)		—			—		(2,989,770	)
Net Loss	$	(64,695,700	)	$	(34,842	)	$	—	$	(64,730,542	)
		—

5

Latitude 360, Inc.
(Formerly Kingdom Koncrete, Inc.)
Unaudited Pro Forma Condensed Consolidated Balance Sheet
	Historical
	December 31,  2012										Unaudited
	Latitude 360, Inc.			Kingdom Koncrete, Inc.				Pro forma Adjustments			Pro forma Dec 31, 2013
ASSETS
Current assets:
Cash	$	138,374		$	22,160			$	—		$	160,534
Accounts receivable - Trade		108,322			—				—			108,322
Accounts receivable - Other		1,261,270			—				—			1,261,270
Inventory		312,937			2,464				—			315,401
Prepaid expenses		11,975			1,150				—			13,125
Total current assets		1,832,878			25,774				—			1,858,652
Property and equipment, net		48,772,242			16,766				—			48,789,008
Property and equipment, idle		1,622,154			—				—			1,622,154
Restricted cash		2,320,326			—				—			2,320,326
Other assets		265,915			—				—			265,915
Assets from discontinued operations		1,231,876			—				—			1,231,876
		54,212,513			16,766				—			54,229,279
Total assets		56,045,391		$	42,540			$	—		$	56,087,931
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current liabilities:
Accounts payable	$	8,214,553		$	—			$	—			8,214,553
Accounts payable - Construction related		16,007,611			—				—			16,007,611
Accrued expenses		829,930			41,295				—			871,225
Accrued compensation - related party		1,600,000			678.00				—			1,600,678
Deferred rent  current portion		19,700			—				—			19,700
Interest payable		1,514,024			—				—			1,514,024
Obligation under capital leases - current portion		1,538,372			—				—			1,538,372
Due to related parties		168,612			32,745.00				—			201,357
Short term notes payable		18,523,894			—				—			18,523,894
Total current liabilities		48,416,696			74,718				—			48,491,414
Deferred rent		696,054			—				—			696,054
Obligations under capital leases		20,204,913			—				—			20,204,913
Dividends payable		996,100			—		A		(996,100	)		—
Total long-term liabilities		21,897,067			—				(996,100	)		20,900,967
Total liabilities		70,313,763			74,718				(996,100	)		69,392,381
Stockholders' deficit:
Series A Preferred Stock		8,268,044			—		A		(8,268,044	)		—
Common Stock		34,644			5,722		A		6,617			69,948
		—			—		B		22,965			—
Additional paid-in capital		27,570,041			275,082		A		9,257,527			37,079,685
		—			—		B		(22,965	)		—
Retained earnings		(50,141,101	)		(312,982	)			—			(50,454,083	)
Total stockholders' deficit		(14,268,372	)		(32,178	)			996,100			(13,304,450	)
Total liabilities and stockholders' deficit	$	56,045,391		$	42,540			$	—		$	56,087,931

6

Latitude 360, Inc.
(Formerly Kingdom Koncrete, Inc.)
Unaudited Pro Forma Condensed Consolidated Statement of Operations
	Historical
	For the Year Ended
	December 31, 2012								Unaudited
	Latitude 360, Inc.			Kingdom Koncrete, Inc.			Pro forma Adjustments		Pro forma Dec 31, 2013
Net Sales	$	8,137,175		$	140,833		$	—	$	8,278,008
Cost and Expenses:
Cost of sales		2,272,304			66,621			—		2,338,925
Labor		3,677,223			—			—		3,677,223
Stock based compensation		9,324,783			—			—		9,324,783
Occupancy and relates costs		1,573,966			—			—		1,573,966
Professional fees		1,572,691			—			—		1,572,691
Depreciation and Amortization		1,051,077			4,640			—		1,055,717
Selling, general and administrative expenses		7,951,188			73,301			—		8,024,489
		27,423,232			144,562			—		27,567,794
Loss from operations		(19,286,057	)		(3,729	)		—		(19,289,786	)
Other (income)/expense
Interest expense		(16,108,755	)		—			—		(16,108,755	)
Loss on modification of indebtedness		(294,219	)		—			—		(294,219	)
Net loss from continued operations		(35,689,031	)		(3,729	)		—		(35,692,760	)
Discontinued Operations
Loss from discontinued operations		(1,102,819	)		—			—		(1,102,819	)
Net Loss	$	(36,791,850	)	$	(3,729	)	$	—	$	(36,795,579	)

7

Latitude 360, Inc.

(Formerly Kingdom Koncrete, Inc.)

NOTES TO UNAUDITED CONDENSED PRO FORMA CONSOLIDATED FINANCIAL STATEMENTS

Reorganization

On May 16, 2014, Latitude 360, Inc. (Formerly Kingdom Koncrete, Inc.) (“the Company”) entered into an agreement to acquire 100% of the outstanding stock of Latitude 360, Inc. a Florida Corporation( “L360). L360 currently owns and operates three venues. Each venue consists of a full-service restaurant and bar, dine-in bowling lanes, dine-in luxury screening room, and a dine-in live performance theatre.

Under the terms of the merger, the Company will issue 114,070,828 shares of its common stock to the shareholders of L360 in exchange for receiving a 100% of L360’s common share then outstanding. After the acquisition and exchange of indicated common shares, the shareholders of L360 will own approximately 99% of the Company. The accompanying pro forma balance sheet reflects the assets and liabilities of the combined companies on May 30, 2014, the effective date of the acquisition.

Pro forma adjustments:

May 31, 2014

A. To convert 31,110,464 preferred shares and related accrued dividends totaling $2,669,742 into 24,997,400 shares of L360 common stock.

B. To record recapitalization on acquisition of L360 and issuance of 114,070,828 shares of the Latitude 360’s common stock in exchange for 100% of the outstanding shares of L360.

December 31, 2013

A. To convert 12,457,517 preferred shares and related accrued dividends totaling $2,020,361 into 10,341,341 shares of L360 common stock under the assumption that the conversion took place on December 31, 2013.

B. To record recapitalization on acquisition of L360 and issuance of 81,286,000 shares of the Latitude 360’s common stock in exchange for 100% of the outstanding shares of L360 under the assumption that the acquisition took place on December 31, 2013.

December 31, 2012

A. To convert 8,268,044 preferred shares and related accrued dividends totaling $996,100 into 6,617,000 shares of L360 common stock under the assumption that the conversion took place on December 31, 2012

B. To record recapitalization on acquisition of L360 and issuance of 57,609,000 shares of the Latitude 360’s common stock in exchange for 100% of the outstanding shares of L360.

8