Exhibit 99.4

SIGNING DAY SPORTS, INC.

UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL STATEMENTS

The following unaudited pro forma condensed combined financial information combines the historical consolidated financial position and results of operations of Signing Day Sports, Inc. (“Signing Day Sports” or “SGN”) and Dear Cashmere Group Holding Company d/b/a Swifty Global (“Swifty Global”). On January 28, 2025, Signing Day Sports entered into a Stock Purchase Agreement (“SPA”) to acquire 99.13% of the issued and outstanding capital stock of Swifty Global. Under the terms of the SPA, James Gibbons and Nicolas Link (the “Sellers”) will transfer all of their Swifty Global capital stock to Signing Day Sports, and in exchange, they will receive (i) 364,841 shares of Signing Day Sports common stock, equal to 19.99% of the issued and outstanding common stock as of the date of the SPA (1,825,119 shares), and (ii) the balance in the form of 19,782.720 shares of convertible preferred stock that will have no voting or dividend rights, and which will automatically convert into 19,782,720 shares of SGN common stock upon obtaining stockholder approval and the clearance of an initial listing application by The Nasdaq Stock Market LLC (the “Automatic Conversion”).

The unaudited pro forma condensed combined financial information has been prepared to give effect to the following:

The accompanying unaudited pro forma condensed combined balance sheets as of September 30, 2024 were prepared as if the acquisition of Signing Day Sports, as the accounting acquiree, pursuant to the SPA had occurred as of September 30, 2024, and the unaudited pro forma condensed combined statements of operations for the nine months ended September 30, 2024 and for the fiscal year ended 2023 were prepared as if the transaction had occurred as of January 1, 2023. The unaudited pro forma condensed combined financial information has been derived from and should be read in conjunction with the following:

The unaudited pro forma condensed combined financial information is provided for illustrative purposes only. It is not necessarily, and should not be assumed to be, indicative of the actual results that would have been achieved had the acquisition been completed as of the dates indicated or that may be achieved in the future. In addition, the pro forma combined financial information does not consider potential effects of changes in market conditions, anticipated synergies, operating efficiencies, tax benefits, or other factors. The preliminary allocation of the pro forma purchase price is subject to adjustment and may vary significantly from the actual purchase price allocation that will be recorded upon the consummation of the transaction.

UNAUDITED PRO FORMA CONDENSED COMBINED BALANCE SHEETS AS OF SEPTEMBER 30, 2024

The accompanying notes are an integral part of these unaudited pro forma condensed combined financial statements.

UNAUDITED PRO FORMA CONDENSED COMBINED STATEMENTS OF OPERATIONS FOR THE
NINE MONTHS ENDED SEPTEMBER 30, 2024

		Signing Day Sports, Inc.				Dear Cashmere Group Holding Company				Transaction Accounting Adjustments				Pro Forma Combined
Revenues, net		$	494,952			$	-			$	-			$	494,952
Net gaming revenues		$	-			$	5,117,583			$	-			$	5,117,583
Total revenues, net		$	494,952			$	5,117,583			$	-			$	5,612,535
Cost of revenues		$	161,454			$	-			$	-			$	161,454
Gross profit		$	333,498			$	5,117,583			$	-			$	5,451,081
Operating cost and expenses
Advertising and marketing		$	92,290			$	13,697			$	-			$	105,987
General and administrative		$	4,774,689			$	4,401,239			$	-			$	9,175,928
Depreciation and amortization		$	-			$	71,552			$	-			$	71,552
Total operating expense		$	4,866,979			$	4,486,487			$	-			$	9,353,466
Net income (loss) from operations		$	(4,533,481	)		$	631,096			$	-			$	(3,902,385	)
Other income (expense)
Interest expense		$	(199,982	)		$	-			$	-			$	(199,982	)
Interest income		$	13,165			$	-			$	-			$	13,165
Deferred tax income		$	32,571			$	-			$	-			$	32,571
Foreign exchange gain		$	-			$	7,413			$	-			$	7,413
Other income (expense), net		$	(725,054	)		$	(62,944	)		$	-			$	(787,998	)
Total other income (expense)		$	(879,300	)		$	(55,532	)		$	-			$	(934,832	)
Net income (loss)		$	(5,412,781	)		$	575,564			$	-			$	(4,837,217	)
Weighted average shares outstanding
Basic			323,656				53,593,101								323,656
Diluted			336,265				5,055,067,113								336,265
Net income (loss) per common share
Basic		$	(16.72	)		$	0.01							$	(14.95	)
Diluted		$	(16.10	)		$	0.00							$	(14.39	)

The accompanying notes are an integral part of these unaudited pro forma condensed combined financial statements.

UNAUDITED PRO FORMA CONDENSED COMBINED STATEMENTS OF OTHER COMPREHENSIVE INCOME (LOSS)
FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2024

The accompanying notes are an integral part of these unaudited pro forma condensed combined financial statements.

UNAUDITED PRO FORMA CONDENSED COMBINED STATEMENTS OF OPERATIONS
FOR THE YEAR ENDED DECEMBER 31, 2023

The accompanying notes are an integral part of these unaudited pro forma condensed combined financial statements.

UNAUDITED PRO FORMA CONDENSED COMBINED STATEMENTS OF OTHER COMPREHENSIVE INCOME
FOR THE YEAR ENDED DECEMBER 31, 2023

The accompanying notes are an integral part of these unaudited pro forma condensed combined financial statements

NOTES TO UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL STATEMENTS

NOTE 1. BASIS OF PRO FORMA PRESENTATION

On January 28, 2025, Signing Day Sports, Inc. (“Signing Day Sports” or “SGN”) entered into a Stock Purchase Agreement (“SPA”) to acquire 99.13% of the issued and outstanding capital stock of Dear Cashmere Group Holding Company d/b/a Swifty Global (“Swifty Global”). The transaction will be accounted for as a reverse acquisition in accordance with ASC 805, Business Combinations, using the acquisition method of accounting, where Swifty Global being deemed the acquiring company and Signing Day Sports is deemed the acquiree for accounting purposes.

The unaudited pro forma condensed combined balance sheets as of September 30, 2024 were prepared as if the acquisition had occurred as of September 30, 2024, and the unaudited pro forma condensed combined statements of operations for the nine months ended September 30, 2024 and for the fiscal year ended 2023 were prepared as if the transaction had occurred as of January 1, 2023. These unaudited pro forma condensed combined financial statements do not include adjustments for potential synergies, restructuring activities, or other anticipated cost savings.

The transaction is contingent upon obtaining stockholder approval and the clearance of an initial listing application by The Nasdaq Stock Market LLC. As of the date of this filing, the up listing has not yet occurred, and therefore, the acquisition is not yet finalized. Additionally, purchase consideration and the fair value of the net assets acquired have not been fully determined. The amounts reflected in the pro-forma financial statements for the purchase consideration and fair value of net assets acquired are preliminary and subject to adjustment upon the completion of the fair value measurement process. The final determination of fair values may result in significant changes to goodwill, depreciation expense and amortization expense for the periods presented.

Effective November 18, 2024, Signing Day Sports effected a 1-for-48 reverse stock split of its outstanding common stock (the “Reverse Stock Split”). Pursuant to the Reverse Stock Split, every 48 shares of issued and outstanding common stock were automatically combined into one share of common stock, without any change in the par value per share. Signing Day Sports did not issue any fractional shares in the Reverse Stock Split. The number of authorized shares of common stock and preferred under Signing Day Sports’s Second Amended and Restated Certificate of Incorporation, as amended, remained unchanged at 150,000,000 shares and 15,000,000 shares, respectively. Unless otherwise indicated, share numbers, per share data and earnings per share data throughout this document have been recast retroactively to reflect the Reverse Stock Split.

NOTE 2. PURCHASE PRICE ALLOCATION

The preliminary purchase price for Signing Day Sports is as follows:

When accounting for a reverse merger the consideration transferred is measured using the most reliably measured fair value. As a publicly traded company on the NYSE American LLC (“NYSE American”), Signing Day Sports shares are more reliably measurable than Swift Global’s held shares, which are traded on the OTC Markets; accordingly, a stock price of approximately $2.65 per share was used in accounting for the acquisition based on the last reported sale price of Signing Day Sports’s common stock on the NYSE American on February 11, 2025. The preliminary fair values of the assets acquired, and liabilities assumed as of the acquisition date are as follows:

NOTE 3. PRO FORMA ADJUSTMENTS

The pro forma adjustments included in the unaudited pro forma condensed combined financial statements reflect the following:

(a) Transaction Accounting Adjustments – Adjustments to reflect the issuance of Signing Day Sports common and convertible preferred stock in exchange for Swifty Global equity, and the elimination of Swifty Global’s historical equity balances.

(b) Transaction Costs – Transaction cost is estimated to be approximately $6.4 million includes legal, advisory, audit and other professional service provider expenses that will be paid in partly in cash and partly issue of equity. Transaction expenses incurred after September 30, 2024 of $0.6 million has been included as accrued liabilities on the pro forma balance sheet as of September 30, 2024.

NOTE 4. LOSS PER SHARE

The unaudited pro forma net loss per share calculations are based on the historical weighted average shares outstanding of Signing Day Sports, adjusted to reflect the issuance of shares in connection with the acquisition. The pro forma calculations do not reflect potential dilution from convertible preferred stock or other securities.

NOTE 5. ACCOUNTING POLICIES

Management has performed a preliminary review of the accounting policies of Signing Day Sports and Swifty Global and has determined that no material adjustments are necessary at this time. However, finalization of the purchase accounting may result in certain adjustments upon further analysis.

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