Eco Energy Pumps (EEPU) 8-K/A Entry into a Material Definitive Agreement

EXHIBIT 99.2

ECO ENERGY PUMPS, INC.

UNAUDITED PRO FORMA CONSOLIDATED FINANCIAL STATEMENTS

1

ECO ENERGY PUMPS, INC.

UNAUDITED PRO FORMA CONSOLIDATED FINANCIAL STATEMENTS

Basis of Presentation

The unaudited pro forma consolidated financial statements of Eco Energy Pumps, Inc. (“Eco”) in the opinion of management include all material adjustments directly attributable to the share exchange contemplated by a share exchange agreement with DLT International Limited (“DLT”) in which DLT stockholders exchanged all of the outstanding shares of DLT for a total of 32,400,003 newly issued shares of Eco’s common stock. As a result of the share exchange, Eco acquired DLT as a wholly-owned subsidiary.

In the unaudited proforma financial statements presented here, DLT is deemed to be the acquirer (accounting acquirer) and Eco is deemed to be the acquiree or target company (accounting acquiree).  Therefore the legal and accounting treatments diverged, with the legal acquiree being the acquirer for financial reporting purposes. The historical financial statements prior to the acquisition are restated to be those of the accounting acquirer.  Historical stockholders' equity of the accounting acquirer prior to the merger is retroactively restated (a recapitalization) for the equivalent number of shares received in the merger after giving effect to any difference in par value of the acquiree's and acquirer's stock with an offset to paid-in capital. Retained earnings (deficiency) of the accounting acqu irer are carried forward after the acquisition. Operations prior to the reverse acquisition are those of the accounting acquirer. Earnings per share for periods prior to the reverse acquisition are restated to reflect the number of equivalent shares received by the acquiring company's shareholders.

The statements of operations were prepared as if the above mentioned reverse merger was consummated on August 1, 2008 and the balance sheet was prepared as if it was consummated on July 31, 2010. These 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 transaction occurred on the dates indicated and are not necessarily indicative of the results that may be expected in the future.

2

ECO ENERGY PUMPS, INC.

PRO FORMA CONSOLIDATED BALANCE SHEET

AS OF JULY 31, 2010

	Eco Energy Pumps, Inc.		DLT International Limited		Pro forma Adjustment	Pro forma Total
Current assets
Cash and cash equivalents	$	49	$	93,764	$	$	93,813
Trade receivables		-		1,266,522			1,266,522
Receivable from a related company		-		55,397			55,397
Other receivables		-		57,869			57,869
Prepaid expenses		-		229,520			229,520
Inventories		-		60,864			60,864
Total current assets		49		1,763,936			1,763,985
Property, plant and equipment, net		-		1,412,208			1,412,208
Total assets		49		3,176,144			3,176,193
Current liabilities
Trade payables		-		537,470			537,470
Advances from customers		-		58,015			58,015
Sale commission payable		-		241,283			241,283
Payables to related parties		8,995		13,872			22,867
Payables to key management		-		33,781			33,781
Payable to the ultimate shareholder		-		183,591			183,591
Accounts payable and accrued liabilities		13,291		24,994			38,285
VAT payable		-		312,424			312,424
Income taxes payable		-		77,247			77,247
Total current liabilities		22,286		1,482,677			1,504,963
Total liabilities	$	22,286	$	1,482,677	$	$	1,504,963

3

ECO ENERGY PUMPS, INC.

PRO FORMA CONSOLIDATED BALANCE SHEET

AS OF JULY 31, 2010

	Eco Energy Pumps, Inc.			DLT International Limited		Pro forma Adjustment			Pro forma Total
Shareholders' Equity
Common Stock, $0.001 par value,
75,000,000 shares authorized,
36,000,000 shares issued and
outstanding	$	9,552		$	50,000	$	(23,552	)	$	36,000
Additional paid-in capital		4,798			1,408,213		23,552			1,436,563
Retained earnings/(accumulated
deficits)		(36,587	)		230,883					194,296
Accumulated other
comprehensive income		-			4,371					4,371
Total shareholders’ equity/(deficits)		(22,237	)		1,693,467					1,671,230
Total liabilities and shareholders’
equity	$	49		$	3,176,144	$			$	3,176,193

4

ECO ENERGY PUMPS, INC.

PRO FORMA CONSOLIDATED STATEMENT OF OPERATIONS

FOR THE NINE MONTHS ENDED JULY 31, 2010

	Eco Energy Pumps, Inc.			DLT International Limited			Pro forma Adjustment	Pro forma Total
Net sales	$	-		$	1,831,512		$	$	1,831,512
Cost of net revenues		-			(903,742	)			(903,742	)
Gross profit		-			927,770				927,770
Operating expenses
Selling and distribution		-			(412,425	)			(412,425	)
General and administrative		(13,641	)		(207,501	)			(221,142	)
Income (loss) before income taxes		(13,641	)		307,844				294,203
Income taxes		-			(76,961	)			(76,961	)
Net income (loss)	$	(13,641	)	$	230,883		$	$	217,242
Profits per common share
- Basic and diluted								$	0.006
Common shares outstanding
- Basic and diluted									36,000,000

5

ECO ENERGY PUMPS, INC.

PRO FORMA CONSOLIDATED STATEMENT OF OPERATIONS

FOR THE NINE MONTHS ENDED JULY 31, 2009

	Eco Energy Pumps, Inc.			DLT International Limited		Pro forma Adjustment	Pro forma Total
Net sales	$	-		$	-	$	$	-
Cost of net revenues		-			-			-
Gross (loss) profit		-			-			-
Operating expenses
Selling and distribution		-			-			-
General and administrative		(14,835	)		-			(14,835	)
Operating loss		(14,835	)		-			(14,835	)
Other income		-			-			-
Loss before income tax		(14,835	)		-			(14,835	)
Income taxes		-			-			-
Net loss	$	(14,835	)	$	-	$	$	(14,835	)
Loss per common share
- Basic and diluted							$	-
Common shares outstanding
- Basic and diluted								36,000,000

6

The following adjustments to the unaudited pro forma financial statements are based on the assumption that the share exchange was consummated as of July 31, 2010:

DESCRIPTION	DR		CR
Common stock – Eco Energy Pumps, Inc.	$	5,952	$	-
Common stock – DLT International Limited		50,000		-
Additional paid in capital		-		55,952
	$	55,952	$	55,952

To record the elimination of share capital of Eco Energy Pumps, Inc. and DLT International Limited as additional paid in capital.

DESCRIPTION	DR		CR
Additional paid in capital	$	32,400	$	-
Common Stock (32,400,003 x $0.001)		-		32,400
	$	32,400	$	32,400

To record 32,400,003 shares of Common Stock issued pursuant to share exchange agreement between Eco Energy Pumps, Inc. and DLT International Limited.