Stonegate Mortgage (SGM) 8-K/A Completion of Acquisition or Disposition of Assets

EXHIBIT 99.2

Unaudited Interim Financial Statements

for the Nine Months Ended

September 30, 2013 and 2012

1

CONTENTS

Balance Sheets	3
Statements of Operations	5
Statements of Stockholders’ Equity	6
Statements of Cash Flows	8

2

Crossline Capital, Inc.

Balance Sheets

ASSETS

	September 30,
	2013		2012
CURRENT ASSETS
Cash and cash equivalents	$	9,079,777	$	4,609,734
Restricted cash		230,000		230,000
Marketable securities		132,990		881,876
Mortgage loans held for sale		15,393,205		45,531,671
Mortgage related receivables		407,630		8,569
Prepaid expenses and other		68,968		114,286
Total Current Assets		25,312,570		51,376,136
PROPERTY AND EQUIPMENT, NET		97,568		18,729
OTHER ASSETS
Derivative assets		389,526		45,188
Note receivable - related party		—		526,000
Capitalized servicing rights, net		293,781		—
Deposits and other		17,477		14,833
Total Other Assets		700,784		586,021
TOTAL ASSETS	$	26,110,922	$	51,980,886

3

Crossline Capital, Inc.

Balance Sheets (Continued)

LIABILITIES AND STOCKHOLDERS’ EQUITY

	September 30,
	2013		2012
CURRENT LIABILITIES
Accounts payable and accrued expenses	$	437,255	$	266,831
Income taxes payable		170,383		77,544
Warehouse lines-of-credit		15,307,366		45,064,817
Total Current Liabilities		15,915,004		45,409,192
OTHER LIABILITIES
Derivative liabilities		177,422		—
Total Other Liabilities		177,422		—
TOTAL LIABILITIES		16,092,426		45,409,192
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS’ EQUITY
Common stock, no par value, 1,000 shares authorized, issued and outstanding		25,000		25,000
Retained earnings		9,993,496		6,546,694
TOTAL STOCKHOLDERS’ EQUITY		10,018,496		6,571,694
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	26,110,922	$	51,980,886

4

Crossline Capital, Inc.

Statements of Operations

	For the Nine Months
	Ended September 30,
	2013			2012
REVENUES
Gain on origination and sale of mortgage loans, net of loan related costs	$	13,630,510		$	9,966,838
Interest income		277,163			463,870
Gain (loss) on derivative instruments		(226,434	)		29,105
Total Revenues		13,681,239			10,459,813
OPERATING EXPENSES
Advertising, marketing and related		841,350			982,585
Depreciation expense		18,341			1,891
Interest expense		941,354			125,478
Occupancy expense		233,607			119,353
Personnel expense		6,382,322			3,623,424
Professional fees		334,235			131,676
Other general and administrative expenses		208,716			375,945
Total Operating Expenses		8,959,925			5,360,352
OTHER INCOME (EXPENSE)
Interest and dividend income		28,299			18,610
Realized loss on sale of marketable securities		—			(3,390	)
Unrealized gain (loss) on marketable securities		(80,423	)		59,749
Total Other Income (Expense)		(52,124	)		74,969
INCOME BEFORE INCOME TAXES		4,669,190			5,174,430
Provision for income taxes		68,985			82,474
NET INCOME	$	4,600,205		$	5,091,956

5

Crossline Capital, Inc.

Statements of Stockholders’ Equity

For the Nine Months Ended September 30, 2013

	Common Stock							Total
	Number				Retained			Stockholders’
	of Shares		Amount		Earnings			Equity
Balance, December 31, 2012		1,000	$	25,000	$	8,968,332		$	8,993,332
Shareholder distributions		—		—		(3,575,041	)		(3,575,041	)
Net income for the nine months ended September 30, 2013		—		—		4,600,205			4,600,205
Balance, September 30, 2013		1,000	$	25,000	$	9,993,496		$	10,018,496

6

Crossline Capital, Inc.

Statements of Stockholders’ Equity (Continued)

For the Nine Months Ended September 30, 2012

	Common Stock							Total
	Number				Retained			Stockholders’
	of Shares		Amount		Earnings			Equity
Balance, December 31, 2011		1,000	$	25,000	$	3,365,001		$	3,390,001
Shareholder distributions		—		—		(1,910,263	)		(1,910,263	)
Net income for the nine months ended September 30, 2012		—		—		5,091,956			5,091,956
Balance, September 30, 2012		1,000	$	25,000	$	6,546,694		$	6,571,694

7

Crossline Capital, Inc.

Statement of Cash Flows

	For the Nine Months
	Ended September 30,
	2013			2012
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$	4,600,205		$	5,091,956
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation expense		18,341			1,891
(Gain) loss on derivative instruments		226,434			(29,105	)
Interest and dividend income		(28,299	)		(18,610	)
Realized loss on sale of marketable securities		—			3,390
Unrealized (gain) loss on marketable securities		80,423			(59,749	)
Changes in operating assets and liabilities:
Mortgage loans held for sale		40,515,873			(24,861,413	)
Mortgage related receivables		(336,378	)		69,950
Prepaid expenses		(28,461	)		(82,712	)
Capitalized servicing rights		(293,781	)		—
Deposits and other		2,356			(5,318	)
Accounts payable and accrued expenses		(32,591	)		17,356
Income taxes payable		54,982			14,689
Warehouse lines-of-credit		(38,608,824	)		24,384,559
Net Cash Provided by Operating Activities		6,170,280			4,526,884
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of marketable securities		(399,886	)		(427,196	)
Proceeds from sale of marketable securities		1,080,933			439,582
Purchases of property and equipment		(74,212	)		(20,620	)
Proceeds from note receivable—related party		575,000			—
Issuance of note receivable—related party		—			(526,000	)
Net Cash Provided (Used) by Investing Activities		1,181,835			(534,234	)
CASH FLOWS FROM FINANCING ACTIVITIES
Shareholder distributions		(3,575,041	)		(1,910,263	)
Net Cash Used by Financing Activities		(3,575,041	)		(1,910,263	)
NET INCREASE IN CASH AND CASH EQUIVALENTS		3,777,074			2,082,387
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD		5,532,703			2,757,347
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	9,309,777		$	4,839,734
Cash	$	9,079,777		$	4,609,734
Restricted cash		230,000			230,000
Total Cash	$	9,309,777		$	4,839,734
SUPPLEMENTAL CASH FLOW INFORMATION
Cash paid for interest	$	941,354		$	125,478
Cash paid for income taxes	$	—		$	76,706

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