UPDATE Dyno'd
Finally got my ride dyno'd this morning .. unfortunately they are a the wheels but you get the idea.
Mods include:
de-restricted intake
2.4L throttle body
re-mapped ECU
removed pre-cat
2.25" cat-back exhaust with straight-through mufflers


Doing the maths ..
101.2kW = 135.71WHP
135.71 + 10 / 0.9 = 161.9BHP (or roughly 120kW at the fly wheel)