Ciao (CIAU) 8-K/A Completion of Acquisition or Disposition of Assets

Exhibit 3

Balance Sheet
	Specialty Contractors, Inc. February 28, 2013		Alpha Wise LLC February 28, 2013		Proforma Adjustments			Proforma
Assets
Current Assets
Cash		50,562		—				50,562
Inventory- Work In Process		—		197,614				197,614
Total Current Assets		50,562		197,614		—		248,176
Total Assets		50,562		197,614		—		248,176
Liabilities and Stockholders' Equity
Current Liabilities
Accounts payable		2,520		1,239				3,759
Accrued expenses		—		—				—
Amounts due to shareholder		3,000		2,803				5,803
Construction loan		—		194,037				194,037
Total Current Liabilities		5,520		198,079		—		203,599
Total Liabilities		5,520		198,079		—		203,599
Stockholders' Equity
Preferred Stock, $.001 par value, 20,000,000 shares authorized, -0- shares issued and outstanding		—		—
Common Stock, $.001 par value, 50,000,000 shares authorized, 6,777,834 issued and outstanding		6,778		—				6,778
Paid in capital		310,098		30,000		(271,834)	[1]	68,264
Accumulated deficit		(271,834)		(30,465)		271,834	[1]	(30,465)
Total Stockholders' equity		45,042		(465)		—		44,677
Total Liabilities and Stockholders' Equity	$	50,562		197,614		—		248,176
Income Statement
	Specialty As Reported December 31, 2012		Alpha Wise February 28, 2013		Proforma Adjustments			Proforma
Revenue	$	105,581	$	—	$	—		$	105,581
Net Income (Loss)	$	(61,477)	$	(100)	$	—		$	(61,577)
Basic and Diluted Loss per Common Share								$	(0.01)
Basic and Diluted Weighted Average Common Shares Outstanding									6,777,834