Exhibit 99.2

HealthMEDX, LLC

Financial Statements

For the Three and Nine Month Period Ended September 30, 2016

(Unaudited)

HealthMEDX, LLC

Contents

HealthMEDX, LLC

Balance Sheets

(Unaudited)

See Notes to Financial Statements

1

HealthMEDX, LLC

Statements of Operations

(Unaudited)

See Notes to Financial Statements

2

HealthMEDX, LLC

Statements of Cash Flows

(Unaudited)

See Notes to Financial Statements

3

HealthMEDX, LLC

Notes to Financial Statements (Unaudited)

September 30, 2016

Nature of Operations

HealthMEDX, LLC (the “Company”) was formed in 2011 to acquire substantially all of the assets and liabilities of HealthMEDX, Inc., the predecessor company.  The Company earns revenues predominately from sales of subscriptions, perpetual licenses and related maintenance to software products and solutions and from providing related implementation, training and other consulting services for long-term care, home health, hospice and rehabilitation organizations.  The Company’s proprietary software, HealthMEDX Vision, provides a comprehensive solution to automate customer relationship management and clinical electronic health records.  The Company is headquartered in Ozark, Missouri.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.  Actual results could differ from those estimates.

Unaudited Interim Financial Information

The unaudited interim financial statements as of and for the three and nine months ended September 30, 2016 and 2015 have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”) for interim financial reporting. These interim financial statements are unaudited and, in the opinion of our management, include all adjustments, consisting of normal recurring adjustments and accruals, necessary to present fairly the consolidated financial statements for the periods presented in accordance with generally accepted accounting principles in the United States of America (“GAAP”). The results of operations for the three and nine months ended September 30, 2016 are not necessarily indicative of the results to be expected for the full year ending December 31, 2016.

Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with GAAP have been condensed or omitted in accordance with the SEC's rules and regulations for interim reporting, although the Company believes that the disclosures made are adequate to make that information not misleading. These unaudited interim financial statements should be read in conjunction with the financial statements and related notes for the year ended December 31, 2015.

Significant Accounting Policies

There have been no changes to our significant accounting policies from those disclosed in our financial statements and related notes for the year ended December 31, 2015.

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The carrying basis and accumulated amortization of recognized intangible assets at September 30, 2016 and December 31, 2015 were:

Amortization expense for the three and nine months ended September 30, 2016 was $937,488 and $2,834,821, respectively. Amortization expense for the three and nine months ended September 30, 2015 was $2,006,883 and $6,034,096, respectively. This included amortization of a discount of deferred revenue relating to value assigned to customers acquired from the predecessor company.  Estimated amortization expense for each of the following five years and thereafter is:

Notes payable, including the note with related party further discussed in Note 5, at September 30, 2016 and December 31, 2015 consists of the following:

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The note payable to ACD Holdings, Inc. is expressly subordinated to any indebtedness (senior indebtedness) of the Company except for indebtedness from related parties, capital leases and other specific instruments.  This subordination results in the deferral of required principal payments on the note payable until the senior indebtedness is paid in full or in the event of Company liquidation.  When under subordination to senior indebtedness, interest is payable quarterly at the default rate of the senior indebtedness but not to exceed 7.5%.

On March 11, 2016, the Company entered into a revolving line of credit with bank for the use of proceeds up to $5,000,000.  Interest is payable at a variable rate based on the sum of prime rate, applicable LIBOR index and applicable margin but not less than 2.5%.  The revolving line matures on March 11, 2018.

The note payable to ACD Holdings, Inc. is subordinated to the revolving line senior indebtedness resulting in the classification of note payable as long-term.  All accrued and outstanding interest remains currently payable by September 30, 2016.

Aggregate annual maturities of long-term debt and payments on capital lease obligations at September 30, 2016 are:

Property and equipment include the following property under capital lease:

On December 9, 2011, the Company started an incentive equity plan (the Plan), which as amended, permits the grant of 122,654 Common Units to employees or other individuals providing services to the Company.  Upon the issuance of any Common Units through the Plan, management specifies a distribution threshold which is at least equal to the minimum amount determined by management to be necessary to cause the Units to constitute a profits interest.  Awards generally vest over five years and are intended to entitle the recipient to a distribution of the Company’s profits accrued after the date of issuance.  A total of 98,325 Units were granted as of September 30, 2016.  The Company accounts for this plan under the provisions of Accounting Standards Codification (ASC) Topic 718.  No fair value disclosures with respect to equity awards are presented because, in the opinion of management, such values do not have a material effect.

The Company leases an office space from an entity controlled by the former owners, including a current executive of the Company.  The lease expires in 2018.  Total rental payments made to this affiliated entity were $56,400 and $169,200 for both the three and nine months ended September 30, 2016 and 2015, respectively.

The Company has a note payable with the same affiliated entity noted above.  The note is more fully explained in Note 3.  Accrued interest payable of $231,715 and $1,029,177 is included in current liabilities at September 30, 2016 and December 31, 2015, respectively.  All accrued and outstanding interest is payable in December 2016.

6

On October 27, 2016, the Company was acquired by Netsmart, Inc., a Delaware corporation (“Netsmart”) for a purchase price of $36,295,000, subject to customary adjustments for net debt, working capital and transaction expenses. The Company unitholders are also entitled to earn up to an additional $3,500,000 based on the Company achieving certain revenue milestones in 2017, all on the terms and conditions set forth in the definitive agreement regarding the acquisition.

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