Exhibit 99.3
UNAUDITED PRO FORMA FINANCIAL INFORMATION
The Unaudited Pro Forma Financial Information reflects financial information,
which gives effect to the acquisition of all of Plantation Working Interests,
LLC ("PWI") for 1,507,937 shares issued to the equity members of Plantation,
LLC; 3,238,095 shares issued to the three incoming officers/directors; 190,476
shares issued to Azure Vista, L.P.,; 190,476 shares issued to Phoenix Capital,
Inc. and 3,000,000 shares issued to Lucas Energy, Inc. for a total of 8,126,984
shares of common stock of National Filing Agents, Inc. ("NFLA") (a Nevada
Corporation).
The Pro Forma Statements included herein reflect the use of the purchase method
of accounting for the above transaction. The acquisition of PWI, which closed
on October 23, 2007 was accounted for as a reverse acquisition as the former
stockholders of PWI controlled the voting common shares of the Company
immediately after the acquisition. Such financial information has been
prepared from, and should be read in conjunction with, the historical unaudited
financial statements of NFLA and PWI included in this memorandum.
The Pro Forma Balance Sheet gives effect to the transaction as if it had
occurred on December 31, 2006. The Pro Forma Statement of Operations gives
effect to the transaction as if it had occurred at the beginning of the
earliest period presented, combining the results of NFLA for the period ended
September 30, 2007.
F-1b
National Filing Agents, Inc. (NFLA)
Pro Forma Condensed Consolidated Balance Sheet
Expressed in US Dollars
As of December 31, 2006
(Unaudited)
Historical Historical Pro forma Pro forma
ASSETS NFLA PWI Adjustments NFLA
- -------------------------------------------------------------------------------
Current assets:
Cash and cash equivalents $ 5,302 $ - - $ 5,302
------------ ------------ --------- ------------
Total current assets 5,302 - - 5,302
------------ ------------ --------- ------------
Total assets $ 5,302 $ - - $ -
============ ============ ========= ============
LIABILITIES AND STOCKHOLERS' EQUITY
Current liabilities:
------------ ------------ --------- ------------
Total current liabilities - - - -
------------ ------------ --------- ------------
Total Liabilities - - - -
------------ ------------ --------- ------------
Stockholders' equity:
10,231,419 12,178,403
Common stock 10,231 - 1,947 12,178
Additional paid in capital 17,194 - (1,947) 15,247
Accumulated deficit (22,123) - - (22,123)
------------ ------------ --------- ------------
Total shareholders'/member's
equity (deficit) 5,302 - - 5,302
------------ ------------ --------- ------------
Total liabilities and
shareholders' equity $ 5,302 $ - - $ 5,302
============ ============ ========= ============
F-2b
National Filing Agents, Inc. (NFLA)
Pro Forma Condensed Consolidated Statements of Operations
Expressed in US Dollars
As of September 30, 2007
(Unaudited)
Historical Historical Pro forma Pro forma
NFLA PWI Adjustments* NFLA
- -------------------------------------------------------------------------------
Revenue $ 1,335 $ - - $ 1,335
Cost of revenues - - - -
Expenses:
Operating Expenses 5,888 83,116 89,004
------------ ------------ --------- ------------
Net income (loss) (4,553) (83,116) (87,669)
============ ============ ========= ============
Basic and diluted income
(loss) per common share $ (0.00) $ (0.00) $ (0.00)
============ ============ ========= ============
Weighted average number
of common shares
outstanding 10,231,419 - 1,946,984 12,178,403
============ ============ ========= ============
* See Note 1 for details concerning reconciliation of common shares outstanding
by surviving entity.
F-3b
Note 1
The acquisition has been accounted for as a reverse acquisition under the
purchase method for business combinations. The combination of the two
companies is recorded as a recapitalization of Plantation Working Interests,
LLC pursuant to which National Filings Agents is treated as the continuing
entity.
Reconciliation of common shares outstanding by surviving entity:
- ----------------------------------------------------------------
Common stock outstanding as of September 30, 2007 10,231,419
Issuance of common stock pursuant to Acquisition
Agreement and Plan of Merger 5,126,984
Cancellation of common stock pursuant to Acquisition
Agreement and Plan of Merger (6,180,000)
Issuance of common stock pursuant to Asset
Purchase Agreement with Lucas Energy, Inc. 3,000,000
----------
Common stock outstanding upon completion of transaction 12,178,403
Because the acquisition was accounted for as a reverse acquisition, there was
neither goodwill recognized nor any adjustments to the book value of the net
assets of Plantation Working Interests, LLC that would affect the pro forma
statement of operations.
F-4b