ACQUISITION (Tables)

9 Months Ended

Sep. 30, 2013

The allocation of the purchase price is as follows:

Purchase price	$	26,205,500
Cash and cash equivalents		8,495,993
Trade accounts receivable, net		5,597,361
Unbilled accounts receivable		66,109
Inventory, net		445,119
Costs in excess of billings		350,943
Other current assets		20,892
Property & equipment, net		1,562,908
Intangible, customer lists		7,180,307
Intangible, order backlog		3,434,462
Intangible, tradename		1,846,717
Intangible, technology-based asset know how		2,908,811
Intangible, technology-based asset software		630,474
Goodwill (restated)		8,799,622
Liabilities assumed (restated)		(11,419,029)
Deferred tax liability (restated)		(3,715,189)
	$	26,205,500

Summarizes The Unaudited Pro Forma Information

The table below summarizes the unaudited condensed pro forma information of the results of operations of CUI Global, Inc. for the nine months ended September 30, 2013 and 2012 as though the acquisition had been completed as of January 1, 2013 and 2012:

	For the nine months ended September 30,
	2013		2012
	(restated)		(restated)
Gross revenue	$	49,993,718	$	47,929,855
Total expenses (restated)		50,683,801		49,357,648
Net (loss)	$	(690,083)	$	(1,427,793)
Basic and diluted (loss) per share	$	(0.04)	$	(0.14)