HYBRID Coating 8-K Entry into a Material Definitive Agreement

Exhibit 99.2

BALANCE SHEETS
		NANOTECHINDUSTRIES			EPOD SOLAR INC.					CONSOLIDATED PRO FORMAT
		INTERNATIONAL, INC.					Elmination			BALANCE SHEETS
		(A Development Stage company)			(A Development Stage company)		Entries.
		July 31-2010			28-Feb-10
					(unaudited)
ASSETS
Current assets
Cash	$	25,000		$	-				$	25,000
Prepaid expenses					940					940
Total Current assets		25,000			940					25,940
Intangible assets		500,000			-					500,000
Total assets	$	525,000		$	940				$	525,940
LIABILITIES
Accounts Payable	$	-		$	14,141				$	14,141
Due to a related party		-			41,206					41,206
Long term debt		500,000			-					500,000
Total liabilities		500,000			55,347					555,347
STOCKHOLDERS’ DEFICIT
Common stock
50,000,000 shares authorized with a par value of $0.001 Issued and outstanding										-
33,810,035 common shares issued and outstanding as at July 31, 2010		338,100			-		(338,100	)		-
75,000,000 shares authorized with a par value of $0.01 2,849,000 common shares issued and outstanding as at February 28, 2010					2,849		2,353			5,202
Additional paid in capital		654,499			45,970		232,521			932,990
Deficit accumulated during the development stage					(103,226	)	103,226			-
Deficit		(967,599	)							(967,599	)
Total stockholders’ deficit		25,000			(54,407	)	-			(29,407	)
Total liabilities and stockholders’ deficit	$	525,000		$	940		-		$	525,940

STATEMENTS OF OPERATIONS		NANOTECH INDUSTRIES			EPOD SOLAR INC.			CONSOLIDATED PRO FORMAT
		INTERNATIONAL, INC.			(A Development			STATEMENTS OF
		(A Development Stage company)			Stage company)			OPERATIONS
		July 31-2010			Feb-28-10
					(unaudited)
Revenues	$	-		$	-		$	-
Selling, general and administrative:					(4,320	)		(4,320	)
Stock Compensation		(338,100	)		-			(338,100	)
Warrant expense		(629,499	)		-			(629,499	)
Total selling, general and administrative		(967,599	)		(4,320	)		(971,919	)
Net loss	$	(967,599	)	$	(4,320	)	$	(971,919	)

STATEMENTS OF OPERATIONS		NANOTECH INDUSTRIES			EPOD SOLAR INC.			CONSOLIDATED PRO FORMAT
		INTERNATIONAL, INC.			(A Development			STATEMENTS OF
		(A Development Stage company)			Stage company)			OPERATIONS
		July 31-2010			May-31-09
					(unaudited)
Revenues	$	-		$	-		$	-
Selling, general and administrative:					(43,676	)		(43,676	)
Stock Compensation		(338,100	)					(338,100	)
Warrant expense		(629,499	)					(629,499	)
Total selling, general and administrative		(967,599	)		(43,676	)		(1,011,275	)
Net loss	$	(967,599	)	$	(43,676	)	$	(1,011,275	)

EPOD Solar Inc.

(A Development Stage Company)

Notes to Pro Forma Consolidated Financial Statements

February 28, 2010

(Unaudited)

NOTE 1– PRO FORMA ASSUMPTIONS AND ADJUSTMENTS

Effective August 30, 2010, EPOD Solar Inc. completed the acquisition of 100% of the outstanding shares of common stock of Nanotech Industries International Inc. EPOD Solar issued 3,381,003 common shares in exchange for 33,381,035 common shares of Nanotech Industries International Inc. As part of the acquisition, certain shareholders of EPOD Solar Inc. relinquished a total of 1,028,000 to EPOD Solar Inc. for cancellation.

In the Pro forma statements, the $338,100 common stock of Nanotech Industries International Inc. was eliminated in order to present the pro forma statements with Stock Holder’s Deficit values that reflect those of EPOD Solar Inc.