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

EXHIBIT 99.5


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 ▇▇▇▇▇▇▇ ▇▇▇▇▇, Pubco’s Founder, d/b/a Stone Consulting Services.

The unaudited pro forma combined condensed balance sheets combine Yatinoo and ▇▇▇▇▇’▇ 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 nine month period ended September 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 ▇▇▇▇▇▇▇ ▇▇▇▇▇ 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 shares 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.

F-1

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

 
h.
The conversion rate for the balance sheet at December 31, 2007 and September 30, 2008 was $1.47 and $1.45 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 the nine months ended September 30, 2008 was $1.52 per Euro.
 
 
F-2
 
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  
F-3
 
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  
 
F-4
 
PRO FORMA COMBINED BALANCE SHEET AT SEPTEMBER 30, 2008
(UNAUDITED)
 
   
Actual
    
Actual
    
Pro Forma
          
Pro Forma
  
   
Yatinoo (i)
    
Stone
    
Adjustments
    
Notes
    
Combined
  
                               
                               
Cash
   $ 18,602     $ 1,625       (1,625 )     a     $ 18,602  
Accounts receivable
     224,773       500       (500 )             224,773  
Prepaid expenses
     7,733       -                       7,733  
Total current assets
     251,108       2,125                       251,108  
                                         
Property, plant and equipment
     108,797       -                       108,797  
Intangible assets
     33,958       -                       33,958  
Goodwill
                                     -  
Total Assets
   $ 393,863     $ 2,125                     $ 393,863  
                                         
Current Liabilities:
                                        
Accounts payable
   $ 477,106     $ 26,671       (26,671 )    
a
       477,106  
Loan payable
     156,113               200,000       c, f       356,113  
Shareholder loan-current portion
     293,693       -                       293,693  
Total Current Liabilities
     926,912       26,671                       1,126,912  
                                         
Long-Term Debt
                                        
Shareholder loan
     -       8,000       (8,000 )     a       -  
                                         
Total Liabilities
     926,912       34,671                       1,126,912  
                                         
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
     (164,707 )             -               (164,707 )
Deficit Accumulated in the Development Stage
     (525,676 )     (70,046 )     70,046       a       (525,676 )
Total Stockholders' Equity (Deficit)
     (533,049 )     (32,546 )                     (733,049 )
Total Liabilities and Stockholders' Equity
   $ 393,863     $ 2,125                     $ 393,863  
 
F-5
 
PRO FORMA COMBINED STATEMENT OF OPERATIONS FOR THE
NINE MONTHS ENDED SEPTEMBER 30, 2008 (UNAUDITED)
 
   
Actual
    
Actual
    
Pro Forma
          
Pro Forma
  
   
Yatinoo
    
Stone
    
Adjustments
    
 
    
Combined
  
                               
                               
Revenues
                              
Consulting Revenue   $ -     $ 3,350                 $ 3,350  
Service Revenue     1,522,430       -                   1,522,430  
      1,522,430       3,350                   1,525,780  
Cost of Sales
     168,904       -                   168,904  
                                     
Gross profit
     1,353,526       3,350                   1,356,876  
                                     
General administrative expenses
     1,668,363       31,622       50,000     g       1,749,985  
                                       
Net loss from operations
     (314,837 )     (28,272 )                   (343,109 )
                                       
Interest expense
     (4,223 )     -       (27,000 )   f       (31,223 )
                                       
Loss before provision for income tax
     (319,060 )     (28,272 )                   (374,332 )
                                       
Income tax expense
     -       997                     997  
                                       
Net Loss
   $ (319,060 )   $ (29,269 )                 $ (373,335 )
                                       
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  
 
F-6

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Filed: January 8th, 2009