Cyclone Uranium (CYUR) 8-K/A Index to Financial Statements

EXHIBIT 99.2

INDEX TO FINANCIAL STATEMENTS

Page No.

Fischer-Watt Gold Company, Inc. Pro-Forma Consolidated Financial Statements   (Unaudited) as of January 31, 2011
	Fischer-Watt Gold Company, Inc. Pro-Forma Consolidated Balance Sheets	F-2
	Fischer-Watt Gold Company, Inc. Pro-Forma Consolidated Statements     of Operations Notes to Pro-Forma Consolidated Financial Statements	F-3 F-4

F-1

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FISCHER-WATT GOLD COMPANY, INC.

(An Exploration Stage Company)

PRO-FORMA CONSOLIDATED BALANCE SHEETS (UNAUDITED)

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						Fischer-Watt Gold Company		New Fork Uranium
						January 31,		December 31,
						2012		2011		Adjustments		Consolidated
ASSETS
	CURRENT ASSETS
		Cash and cash equivalents			$	315	$	1,532	$		$	1,847
		Restricted deposits				35,000		-				35,000
		Prepaid and other current assets				74,894		-				74,894
				Total Current Assets		110,209		1,532		-		111,741
	OTHER ASSETS
		Mining claims				-		75,836		2,000,000		2,075,836
	TOTAL ASSETS				$	110,209	$	77,368	$	2,000,000	$	2,187,577
LIABILITIES AND STOCKHOLDERS' EQUITY
	CURRENT LIABILITIES
		Accounts payable and accrued expenses			$	6,614	$	850	$		$	7,464
		Accounts payable and accrued expenses –    related party				227,373		95,580				322,953
		Note payable - shareholders				340,000		-				340,000
		Accounts payable and accrued expenses –    shareholders				271,667		-				271,667
				Total Current Liabilities		845,654		96,430		-		942,084
	STOCKHOLDERS' (DEFICIT)
		Common stock				87,061		45,667		4,333		137,061
		Additional paid-in capital				18,604,669		453,333		1,477,605		20,535,607
		Common stock subscriptions				-		(50,000)		50,000		-
		Accumulated income prior to exploration    stage				(15,353,115)						(15,353,115)
		Accumulated deficit during exploration    stage				(4,074,060)		(468,062)		468,062		(4,074,060)
			Total Stockholders' Equity			(735,445)		(19,062)		2,000,000		1,245,493
	TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY				$	110,209	$	77,368	$	2,000,000	$	2,187,577

See the accompanying notes to the consolidated financial statements

F-2

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FISCHER-WATT GOLD COMPANY, INC.

(An Exploration Stage Company)

PRO-FORMA CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)

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				Fischer-Watt		New Fork
				Gold Company		Uranium
				January 31,		December 31,
				2012		2011		Adjustments		Consolidated
Revenue			$	-	$	-	$		$	-
Costs and expenses
	Exploration			128,739		44,133				172,872
	Professional fees			��            -		277,000				277,000
	Maintenance fees			-		99,986				99,986
	General and administrative			344,551		2,493				347,044
		Total operating expenses		473,290		423,612		-		896,902
(Loss) from operations				(473,290)		(423,612)		-		(896,902)
Other Income (Expense)
	Interest income			539						539
	Interest expense			(27,280)						(27,280)
	Other income			504						504
		Total other income (expense)		(26,237)		-		-		(26,237)
(Loss) before taxes				(499,527)		(423,612)		-		(923,139)
Income taxes
	Income tax benefit			-		-				-
	Tax expense			-						-
Net (loss)			$	(499,527)	$	(423,612)	$	-	$	(923,139)

See the accompanying notes to the consolidated financial statements

F-3

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FISCHER-WATT GOLD COMPANY, INC.

NOTES TO PRO-FORMA CONSOLIDATED FINANCIAL STATEMENTS

JANUARY 31, 2012

(UNAUDITED)

NOTE 1 – BASIS OF PRO-FORMA PRESENTATION

On March 14, 2012, the Company entered into a Stock Purchase Agreement with the shareholders of New Fork Uranium Corporation (“New Fork”), a Wyoming corporation, whereby the shareholders of New Fork sold all of the issued and outstanding shares of New Fork to the Company in exchange for the issuance to the shareholders of an aggregate of 50,000,000 shares of common stock, at $0.001 par value, of the Company.

The 50,000,000 shares of common stock of the Company issued pursuant to the Stock Purchase Agreement were issued pro rata to all of the shareholders of New Fork on the basis of 0.877192983 share of the Company’s common stock for each outstanding New Fork share of common stock issued and outstanding on the effective date of the Stock Purchase Agreement.

New Fork holds 521 mining claims in the areas adjacent to the Company’s Cyclone Rim uranium exploration properties in Sweetwater County, Wyoming. New Fork’s assets are comprised of 521 federal mining claims covering about 10,000 acres of BLM land. These claims cover a large portion of the sinuous, uranium bearing roll-front that exists in this part of south-central Wyoming. The Company’s existing Cyclone Rim claims cover a 28 mile extent of the western portion of this same roll-front trend. This area of Sweetwater County is a historical uranium-mining district that is seeing a resurgence of development activity. The Company now holds significant acreage on key uranium ground in the Red Desert

Fischer-Watt’s fiscal year end is January 31^st and New Fork’s fiscal year end is December 31^st.

NOTE 2 – PRO-FORMA ADUSTMENTS

Adjustments included in the pro-forma consolidated financial statements are as follows:

a. To eliminate the historical stockholders’ equity of New Fork.

b. To record the issuance of 50,000,000 shares of FWGO common stock to the shareholders of New Fork at $0.04 per share.

F-4

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