NOTES TO UNAUDITED PRO FORMA COMBINED CONDENSED FINANCIAL STATEMENTS BASIS OF PRO FORMA PRESENTATION

NOTES TO UNAUDITED PRO FORMA COMBINED CONDENSED FINANCIAL STATEMENTS

BASIS OF PRO FORMA PRESENTATION

On November 6, 2008, Yatinoo International SA, a Public Limited Company formed in Spain, including its subsidiaries (the “Company” or “Yatinoo”) and Stone Consulting Services, Inc. (“Pubco” or “Stone”) entered into a Stock Purchase Agreement, whereby Pubco agreed to acquire 100% of the issued and outstanding capital stock of Yatinoo from Yatinoo stockholders (the “Yatinoo Holders”) in exchange for payment of the purchase price of Fourteen Million Four Hundred Thousand (14,400,000) restricted shares of $.001 par value Common Stock of Pubco (the “Purchase Price”), or forty-eight percent (48%) of the issued and outstanding capital stock of Pubco immediately following the Forward Stock Split and closing of the transactions contemplated by the Stock Purchase Agreement (the “Yatinoo Acquisition”). The Purchase Price was paid by Pubco to the Yatinoo Holders on November 13, 2008, the Closing Date. On November 14, 2008, Pubco changed its name to Yatinoo, Inc. For accounting purposes, Yatinoo is considered to be the accounting acquirer.

In relation to the Stock Purchase Agreement, Pubco transferred all of the assets, liabilities and the consulting business that existed and was engaged in by Pubco immediately before the Closing to Xxxxxxx Xxxxx, Pubco’s Founder, d/b/a Stone Consulting Services.

The unaudited pro forma combined condensed balance sheets combine Yatinoo and Xxxxx’x balances sheets as of the balance sheet date as if the transaction had been consummated on that date.

The unaudited pro forma combined condensed statements of operations for the year ended December 31, 2007 and for the six month period ended June 30, 2008 give effect to the Yatinoo Acquisition as if it had occurred on January 1.

PRO FORMA ADJUSTMENTS

a. To reflect the transfer of all the assets and liabilities of Pubco immediately prior to the transaction to Xxxxxxx Xxxxx as if the transaction occurred on the balance sheet date.

b. To reflect the increase in authorized shares of common stock of Pubco from 50 million to 500 million and a simultaneous 30 for 1 forward stock split.

c. To reflect the repurchase and cancellation of 134,400,000 shares of common stock for $200,000. Assumes that the Company entered into a note payable for $200,000 to fund the repurchase on the balance sheet date.

d. To reflect the recapitalization of Pubco through the issuance of 14,400,000 shares of common stock of Pubco to the Yatinoo shareholders for their 100% ownership interest in Yatinoo. Yatinoo shareholders will exchange their outstanding shares of common stock in Yatinoo for shares of Pubco, representing a 48% interest in the combined entity.

e. Reflects the excess of the consideration paid, over the net assets received. As no goodwill is recorded in a transaction entered into with a shell, the difference was recorded as an adjustment to paid-in capital.

f. Reflects the interest expense which would have been reflected on the note payable, had the note been outstanding for the entire year. The note payable is due within 120 days, and if repaid within that time, is non-interest bearing. The default rate on the note is 18%. For purposes of the pro forma presentation, the note is assumed to have been outstanding for the entire year.

g. Represents estimated transaction costs of $50,000 for legal and accounting fees associated with the Stock Purchase Agreement.

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h. The conversion rate for the balance sheet at December 31, 2007 and June 30, 2008 was $1.47 and $1.58 per Euro, respectively. The conversion rate for stockholders’ equity represents the historical rate on the date of issuance, which was $1.37 for 3,081 shares and $1.58 for 96,919 shares. The conversation rate for the statement of operations for the year ended December 31, 2007 was $1.31 per Euro and for six months ended June 30, 2008 was $1.53 per Euro.

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PRO FORMA COMBINED BALANCE SHEET AT DECEMBER 31, 2007
(UNAUDITED)
		Actual			Actual			Pro Forma						Pro Forma
		Yatinoo (h)			Stone			Adjustments			Notes			Combined
Cash		$	90,228		$	24,656		$	(24,656	)		a		$	90,228
Accounts receivable			5,543												5,543
Total current assets			95,771			24,656									95,771
Property, plant and equipment			88,607			-									88,607
Intangible assets			163,000			-									163,000
Total Assets		$	347,378		$	24,656								$	347,378
Current Liabilities:
Accounts payable		$	516,339		$	-								$	516,339
Accrued liabilites			-			5,754			(5,754	)		a
Income tax payable			-			800			(800	)		a			-
Loan payable			60,760			-			200,000			c,f			260,760
Total Current Liabilities			577,099			6,554									777,099
Long-Term Debt
Shareholder loan			-			500			(500	)		a			-
Total Liabilities			577,099			7,054									777,099
Stockholders' Equity
Common stock, $.001 par value 50,000,000 authorized
5,000,000 issued and outstanding			4,212			5,000			20,788			b,g,f,d			30,000
Additional Paid in Capital						32,500			(258,288	)		b,c,d,e			(225,788	)
Accumulated other comprehensive loss			(27,317	)		-			-						(27,317	)
Deficit Accumulated in the Development Stage			(206,616	)		(19,898	)		19,898			a			(206,616	)
Total Stockholders' Equity (Deficit)			(229,721	)		17,602									(429,721	)
Total Liabilities and Stockholders' Equity		$	347,378		$	24,656								$	347,378

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PRO FORMA COMBINED STATEMENT OF OPERATIONS FOR THE YEAR ENDED
DECEMBER 31, 2007 (UNAUDITED)
		Actual			Actual			Pro Forma						Pro Forma
		Yatinoo (i)			Stone			Adjustments						Combined
Revenues
Consulting Revenue		$	-		$	2,500								$	2,500
Service Revenue			19,986			-									19,986
			19,986			2,500									22,486
Cost of Sales			4,481			-									4,481
Gross profit			15,505			2,500									18,005
General administrative expenses			174,509			22,347			50,000			g			246,856
Net loss from operations			(159,004	)		(19,847	)								(228,851	)
Interest expense			-			-			(36,000	)		f			(36,000	)
Loss before provision for income tax			(159,004	)		(19,847	)								(264,851	)
Income tax expense			-			800									800
Net Loss		$	(159,004	)	$	(20,647	)							$	(265,651	)
Basic and Diluted Loss per
Common share					$	-								$	(0.01	)
Basic and Diluted Weigted Average
Common Shares Outstanding						139,561,650									30,000,000

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PRO FORMA COMBINED BALANCE SHEET AT JUNE 30, 2008
(UNAUDITED)
					Actual			Actual			Pro Forma						Pro Forma
					Yatinoo (i)			Stone			Adjustments			Notes			Combined
Cash					$	20,340		$	4,804			(4,804	)		a		$	20,340
Accounts receivable						245,774			-									245,774
Prepaid expenses						8,456			-									8,456
Total current assets						274,570			4,804									274,570
Property, plant and equipment						118,962			-									118,962
Intangible assets						37,131			-									37,131
Goodwill																		-
Total Assets					$	430,663		$	4,804								$	430,663
Current Liabilities:
Accounts payable					$	521,683		$	8,471			(8,471	)		a			521,683
Loan payable						170,699						200,000			c, f			370,699
Shareholder loan-current portion						321,134			-									321,134
Total Current Liabilities						1,013,516			8,471									1,213,516
Long-Term Debt
Shareholder loan						-			8,000			(8,000	)		a			-
Total Liabilities						1,013,516			16,471									1,213,516
Stockholders' Equity
Common Stock						157,334			5,000			(132,334	)		b, c, d			30,000
Additional Paid in Capital						-			32,500			(105,166	)		b, c, d, e			(72,666	)
Accumulated other comprehensive loss						(212,822	)					-						(212,822	)
Deficit Accumulated in the Development Stage						(527,365	)		(49,167	)		49,167			a			(527,365	)
Total Stockholders' Equity (Deficit)						(582,853	)		(11,667	)								(782,853	)
Total Liabilities and Stockholders' Equity					$	430,663		$	4,804								$	430,663

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PRO FORMA COMBINED STATEMENT OF OPERATIONS FOR THE
SIX MONTHS ENDED JUNE 30, 2008 (UNAUDITED)
		Actual			Actual			Pro Forma						Pro Forma
		Yatinoo			Stone			Adjustments						Combined
Revenues
		$	-		$	3,350								$	3,350
Consulting Revenue			1,530,490			-									1,530,490
Service Revenue			1,530,490			3,350									1,533,840
Cost of Sales			169,799			-									169,799
Gross profit			1,360,691			3,350									1,364,041
General administrative expenses			1,677,195			31,622			50,000			g			1,758,817
Net loss from operations			(316,504	)		(28,272	)								(344,776	)
Interest expense			(4,246	)		-			(18,000	)		f			(22,246	)
Loss before provision for income tax			(320,750	)		(28,272	)								(349,022	)
Income tax expense			-			997									997
Net Loss		$	(320,750	)	$	(29,269	)							$	(350,019	)
Basic and Diluted Loss per
Common share					$	(0.00	)							$	(0.01	)
Basic and Diluted Weigted Average
Common Shares Outstanding						150,000,000									30,000,000

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