Anhui Taiyang Poultry (PKVG) 8-K Entry into a Material Definitive Agreement

Exhibit 9.01(b)

UNAUDITED PRO FORMA CONSOLIDATED FINANCIAL STATEMENTS

Basis of presentation

The unaudited pro forma consolidated financial statements of The Parkview Group., Inc. (“Parkview”), in the opinion of management, include all material adjustments directly attributable to the share exchange contemplated by a share exchange agreement, dated November 10, 2010, by and among Dynamic Ally, a British Virgin Islands company (“Dynamic Ally”) and the stockholders of 100% of Dynamic Ally’s common stock, on the one hand, and Parkview and certain holders of Parkview’s issued and outstanding common stock and the holders of 100% of Parkview’s common stock, on the other hand (the “Share Exchange). Pursuant to the share exchange agreement, on November 10, 2010, Parkview issued to the shareholders of Dynamic Ally 6,577,551 shares of common stock, par value $0.001 per share, in the aggreg ate in exchange for all of the issued and outstanding shares of Dynamic Ally held by its shareholders. As a result, Dynamic Ally became a wholly-owned subsidiary of Parkview. The pro forma consolidated statement of operations includes the accounts of Parkview and Dynamic Ally.

Dynamic Ally is a holding company that owns 100% of Ningguo Taiyang Incubation Plant Co., Ltd. (“Ningguo”), which is a wholly foreign-owned enterprise (“WFOE”) under the laws of the Peoples’ Republic of China (“PRC” or “China”). On May 26, 2010, Ningguo entered into and consummated a series of contracts with Anhui Taiyang Poultry Co, Ltd. (“Anhui Taiyang”), a PRC limited liability company and breeder and seller of ducks and duck parts, by which Ningguo will provide certain consulting and operating services to Anhui Taiyang. These agreements include a consulting services agreement, operating agreement, option agreement, equity pledge agreement, and voting rights proxy agreement. Through these contractual agreements, Dynamic Ally, by way of Ningguo, effectively controls th e business of Anhui Taiyang upon closing of the Share Exchange Agreement.

The unaudited pro forma statement of operations for the six months ended June 30, 2010 was prepared as if Parkview’s acquisition of Dynamic Ally was consummated on January 1, 2010. The unaudited pro forma statement of operations for the year ended December 31, 2010 was prepared as if Parkview’s acquisition of Dynamic Ally was consummated on January 1, 2009. The unaudited pro forma balance sheet was prepared as if the transaction was consummated on June 30, 2010.

The unaudited pro forma consolidated financial statements have been prepared for comparative purposes only and do not purport to be indicative of the results of operations which actually would have resulted had the acquisition transaction occurred on the dates indicated and are not necessarily indicative of the results that may be expected in the future.

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The Parkview Group, Inc.

Unaudited Pro Forma Balance Sheets

As at June 30, 2010

(Expressed in United States Dollars)

	The Parkview Group, Inc.			Dynamic Ally Ltd.		Pro Forma Adjustments			Pro Forma Consolidated
ASSETS
Current assets
Cash and cash equivalents	$	3,346		$	1,859,417				$	1,862,763
Trade accounts receivable, net					3,331,053					3,331,053
Loans receivable					3,026,839					3,026,839
Inventories, net					2,861,977					2,861,977
Prepaid and other current assets					1,778,361					1,778,361
Proceeds receivable from sale of fertilizer plant					1,845,106					1,845,106
Due from related parties					376,119					376,119
Total current assets		3,346			15,078,872		—			15,082,218
Construction in progress					4,665,664					4,665,664
Property, plant and equipment, net		904			14,351,228					14,352,132
Land use rights					10,500,689					10,500,689
Other long term assets					1,949,507					1,949,507
Total assets	$	4,250		$	46,545,960	$	—		$	46,550,210
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities
Trade accounts payable and accrued expenses				$	2,345,139				$	2,345,139
Other accounts payable					5,988,585					5,988,585
Loans payable, current portion					13,659,196					13,659,196
Convertible loan payable					608,967					608,967
Total current liabilities		—			22,601,887		—			22,601,887
Loans payable, long term portion					5,989,325					5,989,325
Total liabilities		—			28,591,212		—			28,591,212
Shareholders’ equity
Common stock		527			10,000		(7,919	)		2,608
Additional paid-in capital		170,533			—		19,528,874			19,699,407
Retained earnings (accumulated deficit)		(166,810	)		17,439,833		(19,520,955	)		(2,247,932	)
Cumulative translation adjustment					504,915					504,915
Total equity		4,250			17,954,748		—			17,958,998
Total liabilities and shareholders’ equity	$	4,250		$	46,545,960	$	—		$	46,550,210

F-68

The Parkview Group, Inc.

Unaudited Pro Forma Statements of Operations

For the Six Months Ended June 30, 2010

(Expressed in United States Dollars)

	The Parkview Group, Inc.			Dynamic Ally Ltd.			Pro Forma Adjustments			Pro Forma Consolidated
Revenues				$	19,646,570					$	19,646,570
Cost of goods sold					16,221,751					16,221,751
Gross Profit		—			3,424,819			—			3,424,819
Sales and marketing expenses					22,860						22,860
General and administrative expenses		16,668			1,324,147			2,081,122			3,421,937
Operating profit		(16,668	)		2,077,812			(2,081,122	)		(19,978	)
Other income					1,772,121						1,772,121
Subsidy income					108,543						108,543
Interest expense, net					(805,948	)					(805,948	)
Operating income before income taxes		(16,668	)		3,152,528			(2,081,122	)		1,054,738
Income tax expense											—
Net income	$	(16,668	)	$	3,152,528		$	(2,081,122	)	$	1,054,738

F-69

The Parkview Group, Inc.

Unaudited Pro Forma Statements of Operations

For the Year Ended December 31, 2009

(Expressed in United States Dollars)

	The Parkview Group, Inc.			Dynamic Ally Ltd.			Pro Forma Adjustments			Pro Forma Consolidated
Revenues	$	6,500		$	28,859,699					$	28,866,199
Cost of goods sold					24,670,485					24,670,485
Gross Profit		6,500			4,189,214			—			4,195,714
Sales and marketing expenses					55,425						55,425
General and administrative expenses		67,319			1,347,787			2,081,122			3,496,228
Operating profit		(60,819	)		2,786,002			(2,081,122	)		644,061
Other income					(81,736	)					(81,736	)
Subsidy income					339,981						339,981
Interest expense, net					(554,924	)					(554,924	)
Operating income before income taxes		(60,819	)		2,489,323			(2,081,122	)		347,382
Income tax expense											—
Net income	$	(60,819	)	$	2,489,323		$	(2,081,122	)	$	347,382

F-70

The Parkview Group, Inc.

Unaudited Notes to Pro Forma Financial Statements

(Expressed in United States Dollars)

1.	Parkview’s acquisition of Dynamic Ally is deemed to be a reverse acquisition. In accordance with the Accounting and Financial Reporting Interpretations and Guidance prepared by the Staff of the Securities and Exchange Commission, Parkview (the legal acquirer) is considered the accounting acquiree and Dynamic Ally (the legal acquiree) is considered the accounting acquirer. From and after the reverse acquisition, the consolidated financial statements of the consolidated entities will in substance be those of Dynamic Ally, with the assets and liabilities, and revenues and expenses, of Parkview being included effective from the date of consummation of reverse acquisition. Parkview is deemed to be a continuation of business of Dynamic Ally. The outstanding common stock of Parkview prior to the reverse acquisition will be accounted for at their net book value and no goodwill will be recognized.
2.	There were no inter-company transactions or balances between Parkview and Dynamic Ally during the periods covered by the pro forma consolidated financial statements.
3.	Pro forma adjustments to the balance sheets at June 30, 2010 include (a) elimination of the common stock and retained earnings of Dynamic Ally as required by reverse merger accounting, and (b) $2,081,122 of stock based compensation expense recognized for 1,040,561 shares issued in the Share Exchange to service providers in exchange for services rendered, as if those shares had been issued on June 30, 2010, of which $2,081 was allocated to common stock and $2,079,041 was allocated to additional paid-in capital.
4.	Pro forma adjustments to the statement of operations for the six months ended June 30, 2010 and for the year ended December 31, 2009 include $2,081,122 of stock based compensation expense recognized for 1,040,561 shares issued in the Share Exchange to service providers in exchange for services rendered, as if those shares had been issued on January 1, 2010 and January 1, 2009, respectively.
5.	Dynamic Ally was incorporated in the British Virgin Islands on March 2, 2010. The historical financial statements presented herein for Dynamic Ally reflect the consolidated financial results of Dynamic Ally, Ningguo, and Taiyang on a retroactive basis since May 2006, which is the date that Taiyang was established and started operations.
6.	Immediately after the acquisition of Dynamic Ally by Parkview on November 10, 2010, Parkview consummated a financing for the sale of units for the aggregate gross proceeds of $5,000,056, at a price of $8.00 per unit. Each unit consists of (i) four (4) shares of Common Stock and (ii) a warrant to purchase one (1) share of common stock at an exercise price of $4.00. This transaction is not reflected in the pro forma financial statements since it occurred subsequent to completion of the Share Exchange.

F-71