Exhibit 99.2

Following are the unaudited pro forma consolidated statements of operations of Remy International, Inc. for the nine months ended September 30, 2006 and the years ended December 31, 2005, December 31, 2004 and December 31, 2003 and the unaudited pro forma consolidated balance sheet of Remy International, Inc. at September 30, 2006. The unaudited pro forma consolidated statements of operations give effect to the disposition of Franklin Power Products, Inc. and International Fuel Systems, Inc. and the discontinuation of Powerbilt Products, Inc. as if they had occurred on January 1, 2003. The unaudited pro forma balance sheet gives effect to these actions as if they had occurred on September 30, 2006.

The unaudited pro forma consolidated statements of operations and balance sheet were derived by adjusting the historical financial statements of Remy International, Inc. The adjustments are based on currently available information and, therefore, the actual adjustments may differ from the pro forma adjustments. However, management believes that the assumptions provide a reasonable basis for presenting the significant effects of the disposition of Franklin Power Products, Inc. and International Fuel Systems, Inc. and the discontinuation of Powerbilt Products, Inc. The pro forma adjustments give appropriate effect to those assumptions and are properly applied in the unaudited pro forma consolidated statements of operations and unaudited pro forma consolidated balance sheet.

The unaudited pro forma consolidated financial statements should be read in conjunction with the notes thereto and Remy International, Inc.’s audited financial statements included in its Annual Report on Form 10-K for the year ended December 31, 2005 and the unaudited financial statements included on Form 10-Q for the period ended September 30, 2006.

Unaudited Pro Forma Condensed Consolidated Statement of Operations

				Pro Forma Adjustments
IN THOUSANDS, For the nine months ended September 30, 2006	Historical			Discontinued Businesses (a)			Pro Forma
Net sales	$	1,078,506		$	(128,751	)	$	949,755
Cost of goods sold		948,579			(109,175	)		839,404
Gross profit / loss		129,927			(19,576	)		110,351
Selling, general and administrative expenses		97,924			247	(b)		98,171
Restructuring charges		6,405			—			6,405
Operating income / loss		25,598			(19,823	)		5,775
Interest expense, net		62,869			(8,474	)		54,395
Income / loss from continuing operations before income taxes, minority interest and loss from unconsolidated joint ventures		(37,271	)		(11,349	)		(48,620	)
Income tax expense / benefit		4,352			(55	)		4,297
Minority interest		3,850			(3,536	)		314
Loss from unconsolidated subsidiaries		3,641			—			3,641
Net loss from continuing operations	$	(49,114	)	$	(7,758	)	$	(56,872	)

(a) Represents the combined historical statements of operations of Franklin Power Products, Inc., International Fuel Systems, Inc. and the discontinued operations of Powerbilt Products, Inc. Revenue of Powerbilt was $15 with an operating loss of $(109).

(b) Includes other income of $656.

Unaudited Pro Forma Condensed Consolidated Statement of Operations

				Pro Forma Adjustments
IN THOUSANDS, For the year ended December 31, 2005	Historical			Discontinued Businesses (a)			Pro Forma
Net sales	$	1,228,950		$	(113,645	)	$	1,115,305
Cost of goods sold		1,081,743			(100,356	)		981,387
Gross profit / loss		147,207			(13,289	)		133,918
Selling, general and administrative expenses		139,189			(224	) (b)		138,965
Impairment charges		13,917			—			13,917
Restructuring charges		4,850			(378	)		4,472
Operating income / loss		(10,749	)		(12,687	)		(23,436	)
Interest expense, net		69,409			(7,804	)		61,605
Loss from continuing operations before income taxes, minority interest and loss from unconsolidated joint ventures		(80,158	)		(4,883	)		(85,041	)
Income tax expense / benefit		13,187			(33	)		13,154
Minority interest		3,442			(3,015	)		427
Loss from unconsolidated subsidiaries		(208	)		—			(208	)
Net loss from continuing operations	$	(96,579	)	$	(1,835	)	$	(98,414	)

(a) Represents the combined historical statements of operations of Franklin Power Products, Inc., International Fuel Systems, Inc. and the discontinued operations of Powerbilt Products, Inc. Revenue of Powerbilt was $2,854 with an operating loss of $(2,170).

(b) Includes other income of $336.

Unaudited Pro Forma Condensed Consolidated Statement of Operations

			Pro Forma Adjustments
IN THOUSANDS, For the year ended December 31, 2004	Historical		Discontinued Businesses (a)			Pro Forma
Net sales	$	1,051,165	$	(78,742	)	$	972,423
Cost of goods sold		850,672		(65,737	)		784,935
Gross profit / loss		200,493		(13,005	)		187,488
Selling, general and administrative expenses		113,263		236	(b)		113,499
Impairment charges		—		—			—
Restructuring charges		942		64			1,006
Operating income / loss		86,288		(13,305	)		72,983
Interest expense, net		58,237		(7,023	)		51,214
Loss on early extinguishment of debt		7,939		—			7,939
Loss from continuing operations before income taxes, minority interest and loss from unconsolidated joint ventures		20,112		(6,282	)		13,830
Income tax expense / benefit		5,367		(78	)		5,289
Minority interest		2,798		(2,073	)		725
Loss from unconsolidated subsidiaries		588		—			588
Net income / loss from continuing operations	$	11,359	$	(4,131	)	$	7,228

(a) Represents the combined historical statements of operations of Franklin Power Products, Inc., International Fuel Systems, Inc. and the discontinued operations of Powerbilt Products, Inc. Revenue of Powerbilt was $2,784 with an operating loss of $(695).

(b) Includes other income of $536.

Unaudited Pro Forma Condensed Consolidated Statement of Operations

				Pro Forma Adjustments
IN THOUSANDS, For the year ended December 31, 2003	Historical			Discontinued Businesses (a)			Pro Forma
Net sales	$	972,794		$	(63,721	)		909,073
Cost of goods sold		909,562			(70,430	)		839,132
Gross profit / loss		63,232			6,709			69,941
Selling, general and administrative expenses		96,770			(279	) (b)		96,491
Impairment charges		—			—			—
Restructuring charges		48,968			(187	)		48,781
Operating income / loss		(82,506	)		7,175			(75,331	)
Interest expense, net		55,454			(5,618	)		49,836
Loss from continuing operations before income taxes, minority interest and loss from unconsolidated joint ventures		(137,960	)		12,793			(125,167	)
Income tax expense / benefit		36,682			(34	)		36,648
Minority interest		(143	)		1,888			1,745
Loss from unconsolidated subsidiaries		6,427			—			6,427
Net loss from continuing operations	$	(180,926	)	$	10,939		$	(169,987	)

(a) Represents the combined historical statements of operations of Franklin Power Products, Inc., International Fuel Systems, Inc. and the discontinued operations of Powerbilt Products, Inc. Revenue of Powerbilt was $2,144 with an operating loss of $(661).

(b) Includes other income of $331.

Unaudited Pro Forma Condensed Consolidated Balance Sheet

				Pro Forma Adjustments
IN THOUSANDS, At September 30, 2006	Historical			Discontinued Businesses (a)			Pro Forma
Assets:
Current assets:
Cash and cash equivalents	$	27,154		$	93,242		$	120,396
Trade accounts receivable, net		201,851			(28,019	)		173,832
Other receivables		24,379			—			24,379
Inventories		280,109			(40,949	)		239,160
Deferred income taxes		1,793			—			1,793
Assets of discontinued operations		4			—			4
Other current assets		9,610			—			9,610
Total current assets		544,900			24,274			569,174
Restricted cash		—			50,000			50,000
Property, plant and equipment, net		171,137			(15,546	)		155,591
Deferred financing costs, net		10,762			1,222			11,984
Goodwill, net		156,650			(14,030	)		142,620
Investments in unconsolidated subsidiaries		2,274			—			2,274
Other assets		34,013			(262	)		33,751
Total assets	$	919,736		$	45,658		$	965,394
Liabilities and Stockholders’ Deficit:
Current liabilities:
Accounts payable	$	231,531		$	(30,878	)	$	200,654
Accrued interest		21,244			—			21,244
Accrued restructuring		5,955			(96	)		5,859
Liabilities of discontinued operations		239			1,526			1,765
Other liabilities and accrued expenses		149,699			(9,691	)		140,008
Current maturities of long-term debt		28,335			—			28,335
Total current liabilities		437,003			(39,138	)		397,865
Long-term debt, net of current portion		723,729			—			723,729
Post retirement benefits other than pensions		16,408			—			16,408
Accrued pension benefits		14,746			—			14,746
Accrued restructuring		1,054			—			1,054
Deferred income taxes		11,731			—			11,731
Other non-current liabilities		46,456			(4,427	)		42,029
Minority interest		14,521			(6,786	)		7,735
Redeemable preferred stock		—			—			—
Common stock:
Class B Shares		3			—			3
Paid -in capital		334,336			—			334,336
Retained deficit		(676,956	)		96,009			(580,947	)
Accumulated other comprehensive loss		(3,295	)		—			(3,295	)
Total stockholders’ deficit		(345,912	)		96,009			(249,903	)
Total liabilities and stockholders’ deficit	$	919,736		$	45,658		$	965,394

(a) Represents the combined historical balance sheets of Franklin Power Products, Inc., International Fuel Systems, Inc., Powerbilt Products, Inc. and related consolidations including net proceeds and estimated net gain on the sale of the businesses. Estimated net gain was calculated as if the transaction occurred on September 30, 2006 and includes the effect of entering into an amendment relating to the Senior Revolving Credit and Term Loan Facility.