FRESH IDEAS MEDIA, INC.

UNAUDITED PRO FORMA COMBINED FINANCIAL STATEMENTS

Summary of Transaction and Basis of Presentation

On November 10, 2008 (the “Closing Date”), Fresh Ideas Media, Inc. (“Fresh Ideas” or the “Company”) entered into a Share Exchange Agreement (the “Exchange Agreement”) with Ever Auspicious International Limited, a Hong Kong company (“Ever Auspicious”) and the sole share holder of Tianjin Seashore New District Shisheng Business Trading Group Co. Ltd (“Shisheng”), and Bright Praise Enterprises Limited, a British Virgin Islands company and the sole shareholder of Ever Auspicious (the “Stockholder”), pursuant to which Fresh Ideas acquired all of the issued and outstanding capital stock of Ever Auspicious, an inactive holding company, from the Stockholder in exchange for 11,700,000 newly-issued shares of Fresh Ideas’ common stock, representing approximately 64.64% of Fresh Ideas’ issued and outstanding common stock (the “Exchange”). The closing of the Exchange (the “Closing”) occurred on the same day immediately following the cancellation of an aggregate of 1,135,000 shares of Fresh Ideas’ common stock held by Phillip E. Ray and Ruth Daily, Fresh Ideas’ principal stockholders immediately prior to the Closing, which was a condition of the Closing.

The unaudited pro forma consolidated financial statements of the Company, in the opinion of management, include all material adjustments directly attributable to the Exchange. The unaudited pro forma consolidated balance sheet reflects the financial position of the Company had the Exchange occurred on September 30, 2008. The unaudited pro forma consolidated statements of income (loss) and comprehensive income (loss) were prepared as if the Exchange was consummated at the beginning of the reporting periods.

These pro forma unaudited combined financial statements should be read in conjunction with the Company's historical financial statements and notes thereto and the consolidated financial statements of Shisheng and the notes thereto included elsewhere in this report. These unaudited pro forma consolidated financial statements have been prepared for comparative purposes only and do not purport to be indicative of the results of operations which actually would have resulted had the transaction occurred on the date indicated and are not necessarily indicative of the results that may be expected in the future.

Pro forma Earnings per Share

The pro forma basic and dilutive net income per share is based on the weighted average number of shares of pro forma Fresh Ideas as if the shares issued to acquire Ever Auspicious and Shisheng had taken place at the beginning of each of the reporting periods.

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FRESH IDEAS MEDIA, INC.

UNAUDITED PROFORMA COMBINED BALANCE SHEET

	Fresh  Ideas as of  September 30,  2008			Ever Auspicious as of  June 30, 2008 (5)		Pro Forma  Adjustments			Pro Forma Combined
ASSETS:
Current assets:
Cash and cash equivalent	$	125		$	1,226,567	$	-		$	1,226,692
Restricted cash		-			3,059,157		-			3,059,157
Accounts receivable-trade		-			25,222		-			25,222
Receivable related to financing services		-			16,772,152		-			16,772,152
Inventories, net		-			20,182,595		-			20,182,595
Advances to suppliers		-			15,570,525		-			15,570,525
Prepaid expenses		-			14,579		-			14,579
Value added tax refundable		-			2,391,529		-			2,391,529
Deferred taxes		-			2,777		-			2,777
Other current assets		4,000			7,140		-			11,140
Total current assets		4,125			59,252,243		-			59,256,368
Property and equipment, net		-			551,934		-			551,934
Other assets		19,154			10,934					30,088
Total Assets	$	23,279		$	59,815,111	$	-		$	59,838,390
LIABILITIES AND SHAREHOLDERS' EQUITY:
Current liabilities:
Line of credit related to financing services		-		$	16,772,152		-			16,772,152
Bank loan payable		-			3,207,418		-			3,207,418
Accounts payable		2,525			-		-			2,525
Accrued expense		-			378,081		-			378,081
Customer deposits		-			17,065,679		-			17,065,679
Deferred revenue		500			20,686		-			21,186
Due to director		-			151,887		-			151,887
Due to related party		52,000			-		-			52,000
Income tax payable		-			1,545,729		-			1,545,729
Total current liabilities		55,025			39,141,632		-			39,196,657
Deferred revenue		3,674			-		-			3,674
Minority interests in consolidated subsidiaries		-			1,293,587		-			1,293,587
Commitments and contingencies		-			-		-			-
Shareholders' equity (deficit):
Contributed capital		-			12,118,776		(12,118,776	(1)		-
Preferred stock					-		-			-
Common stock		7,535			1,282		9,283	(2)		18,100
Additional paid-in capital		84,139			-		11,982,399	(4)		12,066,538
Accumulated other comprehensive income		-			2,243,776		-			2,243,776
Retained earnings (accumulated deficit)		(127,094	)		5,016,058		127,094	(3)		5,016,058
Total shareholders' equity (deficit)		(35,420	)		19,379,892		-			19,344,472
Total liabilities and shareholders' equity	$	23,279		$	59,815,111	$	-		$	59,838,390

(1) Contributed capital of $12,118,776 was reclassified as additional paid-in capital.

(2) Net effects on the Par value of $0.001 of the cancellation of 1,135,000 shares held by Fresh Ideas' principal shareholders and issuance of 11,700,000 shares to the shareholder of Ever Auspicious and the effects of the consolidation of Ever Auspicious.

(3) Elimination of the accumulated deficit of Fresh Ideas, the accounting acquiree.

(4) Net effects of notes (1), (2) and (3)

(5) Includes the accounts of Ever Auspicious’s wholly owned subsidiary, Shisheng and its majority owned subsidiaries.

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FRESH IDEAS MEDIA, INC.

UNAUDITED PROFORMA COMBINED STATEMENT OF INCOME (LOSS)

AND COMPREHENSIVE INCOME (LOSS)

	For the Ten Months Ended September 30, 2008			Ever Auspicious For the Six Months Ended June 30, 2008 (1)			Pro Forma Adjustments		Pro Forma Combined
Net revenue	$	21,481		$	81,097,084			-	$	81,118,565
Cost of revenue		-			76,996,270			-		76,996,270
Gross profit		21,481			4,100,814			-		4,122,295
Operating expense:
Sales and marketing		-			445,299			-		445,299
General and administrative		67,784			487,670			-		555,454
Total operating expenses		67,784			932,969			-		1,000,753
Income (loss) from operations		(46,303	)		3,167,845			-		3,121,542
Other income (expenses):
Interest income		-			58,092			-		58,092
Interest expense		-			(129,369	)		-		(129,369	)
Investment income (loss)		-			-			-		-
Total other expenses		-			(71,277	)		-		(71,277	)
Income (loss) before provision for income taxes, minority interest and extraordinary item		(46,303	)		3,096,568			-		3,050,265
Provision for income taxes		-			711,351			-		711,351
Income (loss) before minority interest and extraordinary item		(46,303	)		2,385,217			-		2,338,914
Minority interest in net income of consolidated subsidiaries		-			(231,275	)		-		(231,275	)
Income (loss) before extraordinary item		(46,303	)		2,153,942			-		2,107,639
Extraordinary item - gain on acquisition of controlling interest of Zhengji		-			-			-		-
Net income (loss)		(46,303	)		2,153,942			-		2,107,639
Other comprehensive income		-			1,109,461			-		1,109,461
Comprehensive income (loss)	$	(46,303	)	$	3,263,403		$	-	$	3,217,100
Weighted average number of shares outstanding -basic and diluted		7,535,000			10,000					18,100,000
Net (loss) income per common share - basic and diluted	$	(0.01	)	$	215.39				$	0.12

(1) Includes the accounts of Ever Auspicious’s wholly owned subsidiary, Shisheng and its majority owned subsidiaries.

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FRESH IDEAS MEDIA, INC.

UNAUDITED PROFORMA COMBINED STATEMENT OF INCOME (LOSS)

AND COMPREHENSIVE INCOME (LOSS)

	Fresh Ideas For the Year Ended November 30,  2007			Ever  Auspicious For the Year Ended December 31, 2007 (1)			Pro Forma Adjustments		Pro Forma Combined
Net Revenue	$	14,206		$	152,430,674			-	$	152,444,880
Cost of revenue		8,200			147,270,951			-		147,279,151
Gross profit		6,006			5,159,723			-		5,165,729
Operating Expense:
Sales and marketing		-			949,219			-		949,219
General and administrative		54,046			477,705			-		531,751
Total operating expenses		54,046			1,426,924			-		1,480,970
Income (loss) from operations:		(48,040	)		3,732,799			-		3,684,759
Other income (expenses):
Interest income		-			154,437			-		154,437
Interest expense		(850	)		(207,271	)		-		(208,121	)
Investment income (loss)		-			4,943			-		4,943
Total other expenses		(850	)		(47,891	)		-		(48,741	)
Income (loss) before provision for income taxes, minority interest and extraordinary item		(48,890	)		3,684,908			-		3,636,018
Provision for income taxes		-			244,911			-		244,911
Income (loss) before minority interest and extraordinary item		(48,890	)		3,439,997			-		3,391,107
Minority interest in net income of consolidated subsidiaries		-			(520,335	)		-		(520,335	)
Income (loss) before extraordinary item		(48,890	)		2,919,662			-		2,870,772
Extraordinary item – gain on acquisition of controlling interest of Zhengji		-			251,811			-		251,811
Net income (loss)		(48,890	)		3,171,473			-		3,122,583
Other comprehensive income		-			887,391			-		887,391
Comprehensive income (loss)	$	(48,890	)	$	4,058,864		$	-	$	4,009,974
Weighted average number of shares outstanding - basic and diluted		4,863,500			10,000					18,100,000
Net (loss) income per common share, basic and diluted	$	(0.01	)	$	317.15				$	0.17

(1) Includes the accounts of Ever Auspicious’s wholly owned subsidiary, Shisheng and its majority owned subsidiaries.

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