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

hare - Diluted (GAAP) $0.08 $0.17 Stock Compensation Charges (a) $0.03 $0.03 Adjusted Earnings Per Share - Diluted $0.11 $0.20 (a) Net Income and diluted earnings per share for the second quarter and first six months of fiscal year 2010 includes a non-cash Stock Compensation Charge of $900,000 or approximately $0.03 in Earnings Per Share for the Three Months Ended December 31, 2009 in connection with consulting services. The company has not previously incurred on a regular basis a charge of this nature.

Note: To supplement our consolidated financial statements presented in accordance with GAAP, Tianyin Pharmaceutical Corp. uses non-GAAP measures, such as Adjusted Net Income and Adjusted Diluted Earnings per share, which exclude certain non cash expenses. This non-GAAP adjustment is provided to enhance the user's overall understanding of our historical and current financial performance and our prospects for the future. We believe the non- GAAP results provide useful information to both management and investors by excluding certain expenses we believe are not indicative of our core operating results.

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