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Tianyin Pharmaceutical Co., Inc. Announces Record Second Quarter 2010 Financial Results
Date:2/8/2010

provided by (used in) financing activities 6,953,547 (512,505) Effect of foreign currency translation on cash 5,093 66,124 Net increase in cash and cash equivalents 7,514,350 616,188 Cash and cash equivalents - beginning 12,352,223 12,057,150 Cash and cash equivalents - ending $19,866,573 $12,673,338 Supplemental schedule of non cash activities Advance payments exchanged for intangible assets - drug $807,986 $--

Non-GAAP Financial Measures and Reconciliations

As used herein, "GAAP" refers to generally accepted accounting principals in the United States. We use various numerical measures in conference calls, investor meetings and other forums, which are or may be considered "Non-GAAP financial measures" under the SEC's Regulation G. We have provided below for your reference supplemental financial disclosure for these measures, including the most directly comparable GAAP measure and an associated reconciliation.



      Preliminary and Non-audited Second Quarter and Year to Date Fiscal 2010
                            Earnings Reconciliation

                                  Three Months  Ended      Six Months Ended
                                    December 31, 2009     December 31, 2009

    Net Income  (GAAP)                     $2,568,076            $4,756,324
    Stock Compensation Charges (a)           $900,000              $900,000
    Less: Tax Adjustment                     $163,800              $166,500
    Adjusted Net Income                    $3,304,276            $5,489,824

                                   Three Months Ended      Six Months Ended
                                    December 31, 2009     December 31, 2009

    Earnings Per S
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SOURCE Tianyin Pharmaceutical Co., Inc.
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