Exhibit 99.1

Beech Street Corporation

(a Delaware corporation)

Consolidated Financial Statements

As of September 30, 2005 and for the Nine Months Ended

September 30, 2005 and 2004 (unaudited)

Beech Street Corporation

(a Delaware corporation)

Index

As of September 30, 2005 and for the Nine Months Ended

September 30, 2005 and 2004 (unaudited)

	Page(s)
Consolidated Financial Statements:
Balance Sheet	1
Statements of Income	2
Statements of Cash Flows	3
Notes to Consolidated Financial Statements	4

Beech Street Corporation

(a Delaware corporation)

Consolidated Balance Sheet (unaudited)

September 30, 2005

Assets
Current assets
Cash and cash equivalents	$	2,752,000
Accounts receivable, net		6,142,000
Other receivables		880,000
Prepaid expenses and other current assets		8,120,000
Total current assets		17,894,000
Equipment, software and fixtures, net		2,422,000
Goodwill and other intangible assets, net		22,216,000
Deposits and other assets		154,000
Total assets	$	42,686,000
Liabilities and Shareholders’ Equity
Current liabilities
Accounts payable	$	828,000
Accrued expenses		13,363,000
Total current liabilities		14,191,000
Shareholders’ equity
Common Stock		303,000
Additional paid-in capital		30,985,000
Accumulated deficit		(2,793,000	)
Total shareholders’ equity		28,495,000
Total liabilities and shareholders’ equity	$	42,686,000

The accompanying notes are an integral part of these consolidated financial statements.

1

Beech Street Corporation

(a Delaware corporation)

Consolidated Statements of Income (unaudited)

Nine Months Ended September 30, 2005 and 2004

	2005			2004
Revenues, gross	$	52,692,000		$	53,532,000
Rebates		(1,163,000	)		(1,183,000	)
Revenues, net		51,529,000			52,349,000
Expenses
Operating expenses		50,944,000			44,230,000
Depreciation and amortization		1,850,000			2,172,000
Total expenses		52,794,000			46,402,000
(Loss) income from operations		(1,265,000	)		5,947,000
Interest expense, net		104,000			242,000
(Loss) income before provision for income taxes		(1,369,000	)		5,705,000
(Benefit) provision for income taxes		(6,562,000	)		2,281,000
Net income	$	5,193,000		$	3,424,000

The accompanying notes are an integral part of these consolidated financial statements.

2

Beech Street Corporation

(a Delaware corporation)

Consolidated Statements of Cash Flows (unaudited)

Nine Months Ended September 30, 2005 and 2004

	2005			2004
Cash flows from operating activities
Net income	$	5,193,000		$	3,424,000
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization		1,850,000			2,172,000
Bad debt expense		689,000			456,000
Loss on disposal		31,000			—
Deferred income taxes		(6,503,000	)		—
Changes in operating assets and liabilities, net of business acquired
Accounts receivable		20,000			(598,000	)
Other receivables		(716,000	)		1,590,000
Prepaid expenses and other current assets		(3,255,000	)		54,000
Deposits and other assets		2,753,000			(742,000	)
Accounts payable		(750,000	)		(417,000	)
Accrued expenses		8,140,000			(280,000	)
Other long-term liabilities		(2,784,000	)		901,000
Net cash provided by operating activities		4,668,000			6,560,000
Cash flows from investing activities
Purchases of equipment, software and fixtures		(793,000	)		(1,363,000	)
Purchase of business, net of cash acquired		(1,500,000	)		(2,424,000	)
Net cash used in investing activities		(2,293,000	)		(3,787,000	)
Cash flows from financing activities
Stock options exercised		300,000			5,000
Dividends paid		(3,149,000	)		(3,935,000	)
Net cash used in financing activities		(2,849,000	)		(3,930,000	)
Net decrease in cash and cash equivalents		(474,000	)		(1,157,000	)
Cash and cash equivalents
Beginning of period		3,226,000			5,103,000
End of period	$	2,752,000		$	3,946,000

The accompanying notes are an integral part of these consolidated financial statements.

3

Beech Street Corporation

(a Delaware corporation)

Notes to Consolidated Financial Statements (unaudited)

1. Basis of Presentation

The balance sheet as of September 30, 2005, the statements of income for the nine months ended September 30, 2005 and 2004, and the statements of cash flows for the nine months ended September 30, 2005 and 2004 have been prepared by Beech Street Corporation (the “Company”) without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows at September 30, 2005 and 2004 have been made.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted. It is suggested that these financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s financial statements for the year ended December 31, 2004. The results of operations for the nine months ended September 30, 2005 and 2004 are not necessarily indicative of the results that may be expected for the full year.

2. Detail of Selected Balance Sheet Account

Accrued expenses consist of the following as of September 30:

	2005
Accrued litigation reserve	$	4,500,000
Deferred compensation plan		3,432,000
Accrued employee paid time off		1,343,000
Accrued payroll		922,000
Accrued income taxes		970,000
Accrued severance		404,000
Accrued rebates and broker fees		380,000
Other		1,412,000
	$	13,363,000

3. Legal Reserves

The Company is party to certain claims and litigation initiated in the ordinary course of business. Based on the status of new and existing outstanding legal claims, we accrued a significant amount for legal fees in 2005. Actual costs in future periods could differ materially the amounts accrued, depending upon the amounts of settlements, if any.

4. Subsequent Event

On October 3, 2005, all of the outstanding shares of the Company’s capital stock were acquired by Concentra Operating Corporation in a $165.0 million cash transaction.

4