COMSYS IT Partners (CITP)

Basis of Presentation

The accompanying financial statements present on a consolidated basis the accounts of the Company and its wholly owned subsidiaries. All significant intercompany transactions have been eliminated.

The financial results included in this report through September 30, 2004 include only the historical results of Old COMSYS. Financial results for the periods subsequent to the merger include the combined operations of Old COMSYS and Venturi. Beginning in 2004, the Company’s fiscal year ends on the Sunday closest to December 31^st. Therefore, for accounting purposes the Company’s 2004 fiscal year ended on January 2, 2005 and its 2005 fiscal year ended on January 1, 2006. The Company’s fiscal years ended January 1, 2006, January 2, 2005 and December 31, 2003 are referred to in these financial statements as fiscal years 2005, 2004 and 2003, respectively.

F-10

Table of Contents

Index to Financial Statements

COMSYS IT Partners, Inc. and Subsidiaries

Notes to the Consolidated Financial Statements—(Continued)

All references to common stock, share and per share amounts have been retroactively restated to reflect the exchange ratio of 0.0001 of a share of COMSYS common stock for each share of Old COMSYS common stock outstanding immediately prior to the merger as if the exchange had taken place as of the beginning of the earliest period presented.

Basis of Presentation

The accompanying financial statements present on a consolidated basis the accounts of the Company and its wholly owned subsidiaries. All significant intercompany transactions have been eliminated.

The financial results included in this report include only the historical results of COMSYS Holding through September 30, 2004. Financial results for the period from October 1, 2004 through our 2004 fiscal year-end include the combined operations of COMSYS Holding and Venturi. Beginning in 2004, the Company’s fiscal year ends on the Sunday closest to December 31^st. Therefore, for accounting purposes the Company’s 2004 fiscal year ended on January 2, 2005. The Company’s fiscal years ended January 2, 2005, December 31, 2003 and December 31, 2002 are referred to in these financial statements as fiscal years 2004, 2003 and 2002, respectively.

All references to common stock, share and per share amounts have been retroactively restated to reflect the exchange ratio of .0001 of a share of COMSYS common stock for each share of Old COMSYS common stock outstanding immediately prior to the merger as if the exchange had taken place as of the beginning of the earliest period presented.

F-7

Table of Contents

Index to Financial Statements

COMSYS IT Partners, Inc. and Subsidiaries

Notes to the Consolidated Financial Statements—(Continued)