Exhibit 99.3

 

LINKHOME HOLDINGS INC. AND SUBSIDIARY

UNAUDITED PRO FORMA CONSOLIDATED BALANCE SHEETS

AS OF JUNE 30, 2026

 

   Linkhome Holdings
Inc. and Subsidiary
   Constant
Investments,
Inc.
   Pro Forma
Adjustments
   Note 3   Pro Forma
Consolidated
 
Assets                    
                     
Current Assets                    
Cash and cash equivalents  $5,102,528   $756,803   $-        $5,859,331 
Investments - trading securities   258,946    2,024,423    -         2,283,369 
Accounts receivable   300    47,228    -         47,528 
Advances to contractors   64,291    -    -         64,291 
Prepayments and other receivables   274,267    -    (198,000)   1    76,267 
Mortgage loans held for sale   -    3,845,482    -         3,845,482 
Total Current Assets   5,700,332    6,673,936    (198,000)        12,176,268 
                          
Noncurrent Assets                         
Property and equipment, net   298,255    1,658    -         299,913 
Operating lease right-of-use assets, net   1,154,423    20,873    -         1,175,296 
Intangible assets, net   508,103    -    -         508,103 
Deferred tax assets, net   71,662    -    -         71,662 
Investment under cost method   50,000    -    -         50,000 
Long-term prepaid expenses, net   550,125    -    -         550,125 
Security deposits   33,254    1,663    -         34,917 
Total Noncurrent Assets   2,665,822    24,194    -         2,690,016 
Total Assets  $8,366,154   $6,698,130   $(198,000)       $14,866,284 
                          
Liabilities and Stockholders’ Equity                         
                          
Current Liabilities                         
Accounts payable  $4,300   $-   $-        $4,300 
Auto loan payable, current   8,908    -    -         8,908 
Operating lease liabilities, current   113,687    16,870    -         130,557 
Warehouse lines payable   -    3,727,001    -         3,727,001 
Other current liabilities   434,345    275,388    -         709,733 
Due to related parties   -    20,000    -         20,000 
Total Current Liabilities   561,240    4,039,259    -         4,600,499 
                          
Noncurrent Liabilities                         
Auto loan payable, noncurrent   22,226    -    -         22,226 
Operating lease liabilities, noncurrent   208,427    4,391    -         212,818 
Total Noncurrent Liabilities   230,653    4,391    -         235,044 
Total Liabilities   791,893    4,043,650    -         4,835,543 
                          
Commitments and Contingencies                         
                          
Stockholders’ Equity                         
Common stock   16,530    1,000    (1,000)   2    16,530 
Additional paid-in capital   6,587,542    1,445,674    (821,674)   1, 2     7,211,542 
Unrealized gain on equity securities   -    482,185    (482,185)   2    - 
Retained earnings   970,189    725,621    1,106,859    2, 3     2,802,669 
Total Stockholders’ Equity   7,574,261    2,654,480    (198,000)        10,030,741 
Total Liabilities and Stockholders’ Equity  $8,366,154   $6,698,130   $(198,000)       $14,866,284 

 

See accompanying notes to pro forma consolidated financial statements.

 

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LINKHOME HOLDINGS INC. AND SUBSIDIARY

UNAUDITED PRO FORMA CONSOLIDATED STATEMENTS OF OPERATIONS

FOR THE YEAR ENDED DECEMBER 31, 2025

 

   Linkhome Holdings
Inc. and Subsidiary
   Constant
Investments, Inc.
   Pro Forma
Adjustments
   Note 3   Pro Forma
Consolidated
 
Net Revenues  $20,994,347   $3,597,753   $-        $24,592,100 
                          
Cost of Revenues   20,221,330    2,298,671    -         22,520,001 
                          
Gross Profit   773,017    1,299,082    -         2,072,099 
                          
Operating Expenses                         
Selling expenses   34,141    14,600    -         48,741 
General and administrative expenses   662,444    1,265,384    344,979    4    2,272,807 
Total Operating Expenses   696,585    1,279,984    344,979         2,321,548 
                          
Operating Income (Loss)   76,432    19,098    (344,979)        (249,449)
                          
Other Income (Expenses)                         
Interest income   19,995    -    -         19,995 
Interest expense   (4,892)   -    -         (4,892)
Realized loss on trading securities   (2,651)   -    -         (2,651)
Other income, net   37,323    60,378    -         97,701 
Total Other Income, Net   49,775    60,378    -         110,153 
                          
Income (Loss) before Income Taxes   126,207    79,476    (344,979)        (139,296)
                          
Income Tax Expense (Benefit)   51,333    14,700    (96,538)   5    (30,505)
                          
Net Income (Loss)  $74,874   $64,776   $(248,441)       $(108,791)
                          
Earnings (Loss) per Share – Basic and Diluted  $0.00   $-   $-        $(0.01)
Weighted Average Number of Common Stock Outstanding – Basic and Diluted   15,216,699    -    300,000    6    15,516,699 

 

See accompanying notes to pro forma consolidated financial statements.

 

2

 

 

LINKHOME HOLDINGS INC. AND SUBSIDIARY

UNAUDITED PRO FORMA CONSOLIDATED STATEMENTS OF OPERATIONS

FOR THE SIX MONTHS ENDED JUNE 30, 2026

 

   Linkhome Holdings
Inc. and Subsidiary
   Constant
Investments,
Inc.
   Pro Forma
Adjustments
   Note 3   Pro Forma
Consolidated
 
Net Revenues  $10,319,247   $1,357,016   $-        $11,676,263 
                          
Cost of Revenues   9,974,500    1,056,863    -         11,031,363 
                          
Gross Profit   344,747    300,153    -         644,900 
                          
Operating Expenses                         
Selling expenses   24,153    4,800    -         28,953 
General and administrative expenses   732,201    579,205    158,377    4    1,469,783 
Total Operating Expenses   756,354    584,005    158,377         1,498,736 
                          
Operating Loss   (411,607)   (283,852)   (158,377)        (853,836)
                          
Other Income (Expenses)                         
Interest income   35,436    -    -         35,436 
Interest expense   (1,062)   -    -         (1,062)
Realized gain on trading securities   20,005    -    -         20,005 
Unrealized loss on trading securities   (19,111)   -    -         (19,111)
Other income, net   45,714    10,749    -         56,463 
Total Other Income, Net   80,982    10,749    -         91,731 
                          
Loss before Income Taxes   (330,625)   (273,103)   (158,377)        (762,105)
                          
Income Tax (Benefit) Expense   (67,450)   800    (44,320)   5    (110,970)
                          
Net Loss  $(263,175)  $(273,903)  $(114,057)       $(651,135)
                          
Loss per Share – Basic and Diluted  $(0.02)  $-   $-        $(0.04)
Weighted Average Number of Common Stock Outstanding – Basic and Diluted   16,231,657    -    298,343    6    16,530,000 

 

See accompanying notes to pro forma consolidated financial statements.

 

3

 

 

LINKHOME HOLDINGS INC. AND SUBSIDIARY

NOTES TO UNAUDITED PRO FORMA CONSOLIDATED FINANCIAL STATEMENTS

 

NOTE 1 – INTRODUCTION

 

On July 1, 2026, Linkhome Holdings Inc. (“Linkhome” or the “Company”) completed the acquisition of all of the issued and outstanding shares of Constant Investments, Inc., doing business as Mortgage One Group (“Constant”), pursuant to a Stock Purchase Agreement dated May 8, 2026, as amended on May 12, 2026 (the “Acquisition”). As a result of the Acquisition, Constant became a wholly owned subsidiary of Linkhome.

 

The consideration for the Acquisition included 300,000 shares of Linkhome common stock and a contingent cash earnout of up to $750,000 based on the post-closing performance of Constant’s mortgage origination business over a two-year period. In connection with the Acquisition, Linkhome also entered into consulting agreements with the former shareholders of Constant providing for aggregate consulting compensation of $250,000 over the two-year post-closing period. The consulting compensation is separate from the purchase consideration.

 

NOTE 2 - BASIS OF PRESENTATION

 

The accompanying unaudited pro forma consolidated financial statements have been prepared in accordance with Article 11 of Regulation S-X and give effect to the Acquisition using the acquisition method of accounting under Accounting Standards Codification Topic 805, Business Combinations (“ASC 805”), with Linkhome as the accounting acquirer.

 

The unaudited pro forma consolidated balance sheet as of June 30, 2026 gives effect to the Acquisition as if it had occurred on June 30, 2026. The unaudited pro forma consolidated statements of operations for the year ended December 31, 2025 and the six months ended June 30, 2026 give effect to the Acquisition as if it had occurred on January 1, 2025.

 

The pro forma adjustments are preliminary and are based on information currently available and assumptions that management believes are reasonable. The preliminary purchase price allocation is based on currently available information, including the historical carrying amounts of Constant’s assets and liabilities, which have been used as preliminary estimates of their acquisition-date fair values. The Company has not completed the valuation of the assets acquired and liabilities assumed, including potential identifiable intangible assets and related income tax effects. Accordingly, the final purchase price allocation may differ materially from the amounts reflected in the unaudited pro forma consolidated financial statements. Certain historical financial statement line items of Constant have been reclassified to conform to Linkhome’s presentation.

 

The unaudited pro forma consolidated financial statements are presented for informational purposes only and are not necessarily indicative of the financial position or results of operations that would have been realized had the Acquisition occurred on the dates indicated, nor are they necessarily indicative of the future financial position or results of operations of the combined company.

 

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NOTE 3 – PRO FORMA ADJUSTMENTS

 

The following adjustments were made in the preparation of the unaudited pro forma consolidated financial statements:

 

(1)Represents the elimination of prepaid acquisition consideration previously recorded by Linkhome and the adjustment of the 300,000 shares of Linkhome common stock issued in connection with the Acquisition to reflect their preliminary acquisition-date fair value based on the quoted market price of Linkhome’s common stock on July 1, 2026.
  
(2)Represents the elimination of Constant’s historical stockholders’ equity in connection with the Acquisition.
  
(3)Represents the preliminary bargain purchase gain arising from the excess of the preliminary fair value of net identifiable assets acquired over the preliminary fair value of consideration transferred. The preliminary bargain purchase gain is reflected in retained earnings in the unaudited pro forma consolidated balance sheet and is subject to change upon completion of the purchase price allocation. For purposes of the preliminary pro forma presentation, the contingent earnout has been treated as post-combination compensation and has not been included in consideration transferred.
  
(4)Represents additional general and administrative expenses related to the consulting agreements and contingent earnout arrangement entered into in connection with the Acquisition. The contingent earnout adjustment is based on the contractual earnout rate applied to historical funded loan volume.

 

(5)Represents the estimated income tax effects of adjustment (4), calculated using an estimated blended U.S. federal and California statutory income tax rate of approximately 28.0%.

 

(6)Represents the effect of the 300,000 shares of Linkhome common stock issued in connection with the Acquisition on pro forma weighted-average common shares outstanding and earnings per share.

 

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