Novus Robotics (NRBT) 8-K Audited Consolidated Financial Statements

 EXHIBIT 99.2

Unaudited Pro Forma Combined Financial Information

of Ecoland International Inc. (Nevada) and D&R Technologies Inc. (Canada)

for the Year Ended December 31, 2011

Pro Forma Condensed Consolidated Balance Sheet as of December 31, 2011	J-1
Pro Forma Condensed Consolidated Statement of Operations for the Year Ended December 31, 2011	J-2
Notes to Pro Forma Financial Information	J-3

J-i

Ecoland International Inc.

Pro-Forma Consolidated Balance Sheet

December 31, 2011

(unaudited)

				Pro-Forma Consolidated Balance Sheet
				December 31, 2011
				(unaudited)
	Ecoland			D&R
	International Inc.			Technologies, Inc.		Pro-Forma			Pro-Forma
	(Nevada Corp.)			(Canada Corp)		Adjustments			Consolidated
ASSETS
Current assets:
Cash	$	2,849		$	969,502	$	-		$	972,351
Accounts receivable		12			367,136		-			367,148
Inventory		194			798,066		-			798,260
Due from related party		6,254			-		( 6,254	)		-
Taxes recoverable		-			39,063		-			39,063
Prepaid expense		-			2,870		-			2,870
Security deposits		-			14,450		-			14,450
Fixed assets, net of depreciation		-			147,380		-			147,380
Total assets	$	9,309		$	2,338,467	$	(6,254	)	$	2,341,522
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
Accounts payable	$	29,610		$	254,799	$	-		$	284,409
Due to related party		-			6,254		(6,254	)		-
Notes payable		251,661			-		-			251,661
Notes payable - related		361,740			-		(361,740	)		-
Deferred revenue		-			1,277,005		-			1,277,005
Warranty provision		-			49,165		-			49,165
Total liabilities		643,011			1,587,223		(367,994	)		1,862,240
Stockholders' equity:
Common stock		88,650			-		-			88,650
Additional paid in capital		316,849			-		(316,849	)		-
Accumulated other comprehensive income		17,160			81,677		(17,160	)		81,677
Retained earnings (deficit)		(1,056,361	)		669,567		695,749			308,955
Total stockholders' equity (deficit)		(633,702	)		751,244		361,740			479,282
Total liabilities and stockholders' equity	$	9,309		$	2,338,467	$	6,254		$	2,341,522

J-1

Ecoland International Inc.

Pro-Forma Consolidated Statement of Operations

For the Year Ended December 31, 2011

(unaudited)

	Ecoland			D&R
	International Inc.			Technologies, Inc.			Pro-Forma			Pro-Forma
	(Nevada Corp.)			(Canada Corp)			Adjustments			Consolidated
Revenue	$	4,115		$	3,620,878		$	(4,115	)	$	3,620,878
Cost of Sales		2,495			2,350,570			(2,495	)		2,350,570
Gross Profit		1,620			1,270,308			(1,620	)		1,270,308
General and administrative		116,166			687,290			(116,166	)		687,290
Professional fees		18,754			39,310			(18,754	)		39,310
Net income (loss) from operations		(133,299	)		543,708			133,299			543,708
Other (income) expense:
Interest		46,634			-			(46,634	)		-
Forgiveness of debt		(359,477	)		-			359,477			-
		(312,843	)		-			312,843			-
Net income before income taxes		179,544			543,708			(179,544	)		543,708
Income tax expense		-			(78,742	)		-			(78,742	)
Net income	$	179,544		$	464,966		$	(179,544	)	$	464,966

J-2

ECOLAND INTERNATIONAL INC. (NEVADA) AND D&R TECHNOLOGIES INC. (CANADA)

NOTES TO PRO-FORMA CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

December 31, 2011

1.  BASIS OF PRESENTATION FOR PRO-FORMA FINANCIAL STATEMENTS

On February 1, 2012, Ecoland International Inc. (“Ecoland” or the “Company”), a Nevada corporation, issued 59,000,000 common shares to acquire 100% of the common shares of D&R Technologies Inc. (“D&R”), a Canadian Corporation. Additionally, a former officer and director of Ecoland agreed to waive a note payable in the amount of $359,477 and cancel 59,000,000 shares of common stock.

Upon closing of the share exchange with Ecoland, there will be a change in control and a change in the business of the Company.  The acquisition will be treated as a reverse merger and will be recorded as a recapitalization.

The unaudited pro-forma condensed consolidated financial statements have been developed from the unaudited records of Ecoland of and for the year ended December 31, 2011 and the audited financial statements of D&R as of and for the year ended December 31, 2011.

The unaudited pro-forma condensed consolidated balance sheet as of December 31, 2011 is based upon the historical financial statements of Ecoland and D&R.  The unaudited pro-forma condensed consolidated balance sheet is presented as if the merger had occurred on December 31, 2011.

The unaudited pro-forma condensed consolidated statement of operations for the year ended December 31, 2011 is based upon the historical financial statements of Ecoland and D&R, after giving effect to the reverse merger acquisition.  The unaudited pro-forma condensed consolidated statement of operations is presented as if the acquisition had occurred at the beginning of the period.

2.  PRO-FORMA ADJUSTMENTS

The pro-forma adjustments included in the unaudited condensed consolidated financial statements are as follows:

1.   The net effect of the elimination of all related party balances between Ecoland and D&R.

2.   Recapitalization due to the reverse merger of Ecoland and D&R.

3.  STOCKHOLDERS’ EQUITY

Ecoland is authorized to issue 100 shares of its $0.001 par value Series A preferred stock, 1,000,000 shares of its $0.001 par value Series B preferred stock and 500,000,000 shares of its $0.001 par value common stock.

On February 1, 2012, Ecoland issued 59,000,000 shares of its $0.001 par value common stock in exchange for 100% of D&R’s common shares and cancelled 59,000,0000 common shares.

Upon closing of the acquisition, the Company had 88,650,000 shares of common stock issued and outstanding.  The pro-forma condensed consolidated balance sheet as of December 31, 2011 is presented as if the reverse merger acquisition had occurred on December 31, 2011.

J-3