The following unaudited pro forma supplementary data gives effect to the 2015 Acquisitions as if the transactions had occurred on December 30, 2013. The unaudited pro forma supplementary data is provided for informational purposes only and should not be construed as indicative of the Partnership’s results of operations had the 2015 Acquisitions been consummated on the date assumed or of the Partnership’s results of operations for any future date.

	Three Months Ended			Six Months Ended
	June 28,			June 28,
(in thousands)	2015			2015
Operating revenues	$	4,092		$	7,125
Net loss		(6,630	)		(14,781	)
Net income attributable to 8point3 Energy Partners LP Class A shares		989			1,192
Net income per Class A share - Basic and Diluted	$	0.05		$	0.06

Purchase Allocation for Acquired Assets and Liabilities

The Kern Phase 1(a) Acquisition qualifies as a business combination and the Partnership accounts for the transaction under the acquisition method. The purchase allocation of the identifiable assets acquired, liabilities assumed and noncontrolling interests of the Kern Phase 1(a) Assets is as follows:

(in thousands)	Fair Value
Property and equipment	$	9,733
Related party payable		(3,435	)
Asset retirement obligation		(547	)
Noncontrolling interest		(864	)
Net assets acquired	$	4,887

Purchase Allocation for Acquired Assets and Liabilities

The Kingbird Acquisition qualifies as a business combination and the Partnership accounts for the transaction under the acquisition method. The purchase allocation of the identifiable assets acquired, liabilities assumed and noncontrolling interests of the Kingbird Project is as follows:

(in thousands)	Fair Value
Property and equipment	$	117,473
Prepaid transmission services		1,982
Interest receivable		72
Related party payable (1)		(63,971	)
Asset retirement obligation		(981	)
Noncontrolling interest		(11,709	)
Net assets acquired	$	42,866

(1)

Related party payable represents liabilities for amounts due to an affiliate of First Solar related to the construction of the project and consisted of: (i) a $17.1 million contribution to FSAM Kingbird Solar Holdings, LLC, the acquired company, by OpCo on May 31, 2016, which was subsequently paid by the acquired company and (ii) a $46.8 million payment made from the capital contribution by the tax equity investor on May 31, 2016.

Purchase Allocation for Acquired Assets and Liabilities

The Hooper Acquisition qualifies as a business combination and the Partnership accounts for the transaction under the acquisition method. The purchase allocation of the identifiable assets acquired, liabilities assumed and noncontrolling interests of the Hooper Project is as follows:

(in thousands)	Fair Value
Property and equipment	$	76,419
Prepaid expense		240
Accounts receivable (1)		568
Accrued liabilities (2)		(463	)
Noncontrolling interest		(23,679	)
Net assets acquired (3)	$	53,085

(1)

Accounts receivable represent the fair value of the trade accounts receivable acquired, all of which are expected to be collected.

(2)

Accrued liabilities includes $0.3 million of cash distributions payable that was paid to the tax equity investor on April 30, 2016.

(3)

The net purchase price for the acquisition represents $53.5 million of cash paid by OpCo, offset by $0.4 million cash acquired in the Hooper Project Entity.

Purchase Allocation for Acquired Assets and Liabilities

The purchase allocation for the acquired assets and liabilities of the above IPO First Solar Project Entities is as follows:

(in thousands)	Fair Value
Property and equipment	$	56,497
Equity method investment - Solar Gen 2		216,483
Equity method investment - North Star		103,849
Equity method investment - Lost Hills Blackwell		34,121
Asset retirement obligation		(2,130	)
Total purchase price	$	408,820