CHINA HEALTH INDUSTRIES HOLDINGS, INC. AND SUBSIDIARIES

UNAUDITED PRO FORMA FINANCIAL INFORMATION

The following unaudited pro forma condensed combined statements of operations for the fiscal year ended June 30, 2013 and for the three months ended September 30, 2013 of China Health Industries Holdings, Inc. and Subsidiaries (“CHHE”) have given effect to the acquisition of Heilongjiang Huimeijia Pharmaceutical Co., Ltd. (“HLJ Huimeijia”) completed on November 22, 2013, as if it had occurred on July 1, 2012. The following unaudited pro forma condensed combined balance sheet as of September 30, 2013 gives effect to the acquisition of HLJ Huimeijia as if it had occurred on September 30, 2013.

Such unaudited pro forma financial information is prepared based on the historical financial statements of CHHE and HLJ Huimeijia and certain adjustments which CHHE believes to be reasonable, to give effect to the acquisition, which are described in the notes below.

The unaudited pro forma financial information:

Unaudited Pro Forma Condensed Combined Balance Sheet

As of September 30, 2013

Unaudited Pro Forma Condensed Combined Statement of Operations

For the Fiscal Year Ended June 30, 2013

Unaudited Pro Forma Condensed Combined Statement of Operations

For the Three Months Ended September 30, 2013

CHINA HEALTH INDUSTRIES HOLDINGS, INC. AND SUBSIDIARIES

NOTES TO UNAUDITED PRO FORMA FINANCIAL INFORMATION

NOTE 1 - BASIS OF PRESENTATION

The unaudited pro forma financial information has been compiled from underlying financial statements prepared in accordance with U.S. GAAP, including the following with unaudited adjustments:

The accompanying pro forma financial information should be read in conjunction with:

This unaudited pro forma financial information is not intended to reflect the financial position and results which would have actually resulted had the acquisition of HLJ Huimeijia been effected on the date as indicated. Further, the pro forma results of operations are not necessarily indicative of the results of operations that may be obtained in the future.

NOTE 2 - DESCRPTION OF TRANSACTION

On November 22, 2013, CHHE, through its wholly owned subsidiary, Harbin Humandkind Biology Technology Co., Ltd. (“Humankind”), completed the acquisition of HLJ Huimeijia for an aggregate purchase price of $16,339,869 (RMB 100,000,000).

HLJ Huimeijia and Humankind are under the common control of Mr. Xin Sun, the CEO of CHHE before and after the date of transfer of HLJ Huimeijia’s net assets to Humankind. CHHE’s accounting policy adopted the guidance in ASC 805-50-05-5 for the transfer of net assets between entities under common control to apply a method similar to the pooling-of-interests method. Under this method, the financial statements of Humankind shall report results of operations for the period in which the transfer occurs as though the transfer of net assets had occurred at the beginning of the period. Results of operations for that period will thus comprise those of the previously separate entities combined from the beginning of the period to the date the transfer is completed and those of the combined operations from that date to the end of the period. Similarly, Humankind shall present the statements of financial position and other financial information as of the beginning of the period as though the assets and liabilities had been transferred at that date. Financial statements and financial information of Humankind presented for prior years also shall be retrospectively adjusted to furnish comparative information.

Furthermore, according to ASC 805-50-30-5, when accounting for a transfer of assets or exchange of shares between entities under common control, the entity that receives the net assets or the equity interests shall initially measure the recognized assets and liabilities transferred at their carrying amounts in the accounts of the transferring entity at the date of transfer.

The presentation of those financial statements and related accounting treatment of the transfer had been reflected in the Quarterly Report on Form 10-Q filed with the SEC on February 19, 2014. Assets and liabilities of HLJ Huimeijia are presented at carrying value from its historical financial statements for the purpose of this pro forma financial information.

NOTE 3 - PRO FORMA ADJUSTMENTS

Adjustments included in the column under the heading “Pro Forma Adjustments” primarily relate to the following:

Prior to the completion of the acquisition, CHHE had prepaid the purchase price of $16,339,869 (RMB 100,000,000), which was recorded as Other Receivable as of September 30, 2013. A pro forma adjustment decreases such balance in Other Receivable while eliminating the equity interests of HLJ Huimeijia, which was a shareholders’ deficit consisted of $1,920,025 of paid-in capital, $29,785 of accumulated other comprehensive income, and $2,061,385 of accumulated deficit. The elimination resulting in $16,451,444 in excess of the equity interests of HLJ Huimeijia, which was applied to decreasing the entire additional paid-in capital of Humankind by $1,434,910 and its retained earnings by 15,016,534.

No intra-entity transactions were recorded at CHHE and HLJ Huimeijia that would be subject to elimination as of and for the three months ended September 30, 2013 and for the fiscal year ended June 30, 2013.