Exhibit 99.3

UNAUDITED PRO FORMA CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

The following unaudited pro forma condensed consolidated financial statements are based on the separate historical financial statements of First Financial Holdings, Inc. (“SCBT” or the “Company”) and old First Financial Holdings, Inc. (“FFCH” or “First Financial”) after giving effect to the merger and the issuance of SCBT common stock in connection therewith, and the assumptions and adjustments described in the accompanying notes to the unaudited pro forma condensed consolidated financial statements.  The unaudited pro forma condensed consolidated balance sheet as of June 30, 2013 is presented as if the merger with FFCH had occurred on June 30, 2013.  The unaudited pro forma condensed consolidated income statements for the year ended December 31, 2012 and the six months ended June 30, 2013 are presented as if the merger had occurred on January 1, 2012 and January 1, 2013, respectively.  The historical consolidated financial information has been adjusted to reflect factually supportable items that are directly attributable to the merger and, with respect to the income statements only, expected to have a continuing impact on consolidated results of operations.

The unaudited pro forma condensed combined financial information has been prepared using the acquisition method of accounting for business combinations under accounting principles generally accepted in the United States. SCBT is the acquirer for accounting purposes. SCBT has not had sufficient time to completely evaluate the significant identifiable long-lived tangible and identifiable intangible assets of First Financial. Accordingly, the unaudited pro forma adjustments, including the allocations of the purchase price, are preliminary and have been made solely for the purpose of providing unaudited pro forma condensed combined financial information. Certain reclassifications have been made to the historical financial statements of First Financial to conform to the presentation in SCBT’s financial statements.

A final determination of the acquisition consideration and fair values of First Financial’s assets and liabilities will be based on the actual net tangible and intangible assets of First Financial that existed as of the date of completion of the merger, which was July 26, 2013.  Consequently, amounts preliminarily allocated to goodwill and identifiable intangibles could change from those allocations used in the unaudited pro forma condensed consolidated financial statements presented below and could result in a change in amortization of acquired intangible assets and amortization or accretion other fair value adjustment.

In connection with the plan to integrate the operations of SCBT and First Financial, SCBT will incur nonrecurring charges, such as costs associated with systems implementation, severance, and other costs related to exit or disposal activities.  SCBT is not fully able to determine the timing, nature and amount of these charges as of the date of this filing.  However, these charges will affect the results of operations of SCBT and FFCH upon the completion of the merger, in the period in which they are recorded.  The unaudited pro forma condensed consolidated financial statements do not include the effects of the costs associated with any restructuring or integration activities resulting from the transaction, as they are nonrecurring in nature and not factually supportable at the time that the unaudited pro forma condensed consolidated financial statements were prepared.  Additionally, the unaudited pro forma adjustments do not give effect to any nonrecurring or unusual restructuring charges that may be incurred as a result of the integration of the two companies or any anticipated disposition of assets that may result from such integration. Transaction related expenses estimated at $6.0 million are not included in the unaudited pro forma condensed consolidated income statements.

The actual amounts finally recorded for the completion of the merger may differ materially from the information presented in these unaudited pro forma condensed combined financial statements as a result of:

·                  net cash used or generated in First Financial’s operations between the signing of the merger agreement and completion of the merger;

·                  other changes in First Financial’s net assets that occurred prior to the completion of the merger, which could cause material differences in the information presented below; and

·                  changes in the financial results of the combined company, which could change the future discounted cash flow projections.

The unaudited pro forma condensed combined financial statements are provided for informational purposes only. The unaudited pro forma condensed combined financial statements are not necessarily, and should not be assumed to be, an indication of the results that would have been achieved had the transaction been completed as of the dates indicated or that may be achieved in the future. The preparation of the unaudited pro forma condensed combined financial statements and related adjustments required management to make certain assumptions and estimates. The unaudited pro forma condensed combined financial statements should be read together with:

·                  the accompanying notes to the unaudited pro forma condensed combined financial statements;

·                  SCBT’s separate audited historical consolidated financial statements and accompanying notes as of and for the year ended December 31, 2012, included in SCBT’s Annual Report on Form 10-K for the year ended December 31, 2012;

·                  First Financial’s separate audited historical consolidated financial statements and accompanying notes as of and for the year ended December 31, 2012, included in First Financial’s Annual Report on Form 10-K for the year ended December 31, 2012;

·                  SCBT’s separate unaudited historical consolidated financial statements and accompanying notes as of and for the three and six months ended June 30, 2013, included in SCBT’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2013;

·                  First Financial’s separate unaudited historical consolidated financial statements and accompanying notes as of and for the three months ended March 31, 2013, included in First Financial’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2013 and as of and for the three and six months ended June 30, 2013, included in First Financial’s Current Report on Form 8-K filed on July 26, 2013;

·                  The Savannah Bancorp, Inc.’s (which we refer to as “Savannah”) separate unaudited historical consolidated financial statements and accompanying adjustments as of and for the nine months ended September 30, 2012, which have been previously filed with the SEC; and

·                  other information pertaining to SCBT, First Financial and Savannah contained in previous SEC filings.

The unaudited pro forma condensed combined balance sheet as of June 30, 2013 presents the consolidated financial position giving pro forma effect to the following transactions as if they had occurred as of June 30, 2013:

·                  the completion of SCBT’s acquisition of FFCH, including the issuance of 7,018,274 shares (based upon the number of shares outstanding of FFCH’s common stock as of July 26, 2013 and an exchange ratio of 0.4237 shares of SCBT for one FFCH share) of SCBT’s common stock;

·                  $6.0 million in direct transaction-related cost accrued for on the First Financial closing balance sheet, including professional fees; and

·                  the conversion of outstanding First Financial Series A Preferred Stock into SCBT Series A Preferred Stock.

SCBT FINANCIAL CORPORATION AND SUBSIDIARY

CONDENSED CONSOLIDATED BALANCE SHEETS

(Dollars in thousands, except par value)

Conforming reclassifications:

(1)         Represents FDIC clawback of $2.437 million reclassified from other liabilities to FDIC Receivable for loss share agreements.

(2)         Represents other real esate owned of $11.718 million reclassified from other assets.

(3)         Represents mortgage servicing rights of $17.687 million reclassified from other assets.

(4)         Represents deferred tax liability of $10.010 million recorded in other liabilities reclassified to deferred tax asset position for the combined pro forma company.

(5)         Represents OREO of $11.718 million, MSRs of $17.687 million, and deferred tax assets of $2.026 million reclassified to the respective lines.

(6)         Represents FDIC clawback of $2.437 million and deferred tax liability of $10.010 million reclassified to respective line in assets above.

(7)         Represents the amount of additional paid in capital from preferred stock of $64.720 million reclassified from paid in capital below.

Purchase Accounting Adjustments:

(z)          Adjustment reflects payment for in the money stock options and cash in lieu of fractional shares paid at closing.

(a)         Adjustment reflects marking the investment portfolio to fair value as of the acquisition date determined by using bid pricing.

(b)         Adjustment reflects the fair value adjustments based on the SCBT’s evaluation of the acquired loan portfolio, and the reversal of FFCH’s ALLL.

(c)          Adjustment reflects the fair value adjustments to the FDIC Indemnification Asset on FFCH’s covered loans and OREO.

(d)         Adjustment reflects the fair value adjustments to OREO based on the SCBT’s evaluation of the acquired OREO portfolio.

(e)          Adjustment reflects the estimated fair value adjustments to acquired premises (building and land) and equipment based on SCBT’s evaluation as of the acquisition date.

(f)           Adjustment reflects the goodwill generated as a result of the consideration paid being greater than the net assets acquired.

(g)          Adjustment reflects the recording of the core deposit intangible of $24.970 million on the acquired core deposit accounts.

(h)         Adjustment reflects the incremental intangible related to the client list of $4.548 million and the adjustment for the noncompetition intangible of $3.880 million.

(i)             Adjustment reflects the recording of the deferred tax asset generated by the net fair value adjustments (rate = 35.8%). (Includes $2.148 million deferred tax adjustment related to FFCH’s assumed liabilities of direct transaction costs and change in control accrual).

(j)            Adjustment reflects the fair value adjustment to write off the deferred issuance cost of the trust preferred securitites and AIR for loans.

(k)         Adjustment reflects fair value on interest-bearing deposits, which are expected to higher interest rates than similar deposits as of the acquisition date.

(l)             Adjustment reflects the fair value adjustment (discount) to the trust preferred securities of $1.0 million.

(m)     Adjustment reflects the fair value adjustment (premium) to the FHLB borrowings of $21.8 million.

(n)         Adjustment reflects $6.0 million in accrued transaction costs related to FFCH and an accrual of the $3.88 million in the non-compete liability.

(o)         Adjustment reflects the reversal of FFCH’s June 30, 2013 retained earnings, common stock, surplus, treasury stock and AOCI.

(p)         Adjustment reflects fair value adjustment to the preferred equity of FFCH of $279,000 (increase).

Proforma Adjustments:

(q)         Adjustment reflects deferred taxes related to SCBT’s portion of the direct transaction costs (35.8% of $3.2 million).

(r)            Adjustment reflects the accrual of SCBT’s direct transaction costs of $3.213 million.

(s)           Adjustment reflects the difference in par value of common stock from $0.01 at FFCH to $2.50 at SCBT of $17.546 million.

(t)            Adjustment for direct transaction costs of SCBT of $2.1 million, which is net of tax.

The following table summarizes the calculation of the preliminary purchase price and the allocation of the purchase price to the estimated fair value of assets and liabilities (in thousands, except per share data):

The unaudited pro forma condensed combined income statement for the six months ended June 30, 2013 presents the consolidated results of operations giving pro forma effect to the following transactions as if they had occurred as of January 1, 2013:

·                  two quarters of impact of First Financial’s income statement, including pro forma amortization and accretion of estimated purchase accounting adjustments on loans, deposits, other borrowings and intangible assets;

·                  the issuance of additional SCBT common stock applying the 0.4327 exchange ratio to the weighted-average shares outstanding of First Financial in determining EPS; and

·                  the payment of two quarters’ dividend with respect to the First Financial Series A Preferred Stock.

SCBT FINANCIAL CORPORATION AND SUBSIDIARY

CONDENSED CONSOLIDATED STATEMENTS OF INCOME

(Dollars in thousands, except per share data)

Pro forma adjustments:

(1) Reclassification of interest recorded on FDIC indemnification asset ($156,000) to noninterest income to conform with SCBT practices.

(2) Reclassification of certain information service related expenses to conform to SCBT practices from other non-interest expense and F&F expense.

(3) Reclassification of FDIC indemnification impairment ($7.371 million) to non-interest income to conform with SCBT practices.

(4) Reclassification of bankcard expenses to separate line to conform to SCBT practices from other non-interest expense.

(5) Reclassification of bankcard services income to separate line to conform to SCBT practices from service charges on deposit accounts.

(6) Adjusted loan interest income for purchased loans using level yield methodology over the estimated lives of the acquired loan portfolios.

(7) Adjustment reflects the amortization of CD premium based upon the scheduled maturities of the related deposits.

(8) Adjustment reflects the reduction in interest expense for the amortization of the premium ($3.211 million) recorded on FHLB advances assumed at January 1, 2013.  Adjustment reflects the increase in interest expense for the amortization of the discount ($0.1 million) recorded on subordinated debt (Trust Preferreds) assumed at January 1, 2013.

(9) With acquired loans recorded at fair value, the Company would expect to significantly reduce the provision for loan losses from FFCH, however no adjustment to the historic amount of FFCH provision for loan losses is reflected in these pro formas.

(10) OREO and other foreclosed assets written down and the related carrying cost are included, and due to the recording of these assets at fair value, the SCBT would forecast significantly lower expense for this line item, however, no adjustment has been made for the historic amounts of FFCH.

(11) Adjustment reflects the annual amortization of intangibles SL over 3 yrs, 10 yrs and 15 yrs for noncompete, CDI and the client list intangible.

(12) SCBT expects to incur significant merger charges related to contract cancellations, severance, change in control and other merger related charges, however, these are not reflected in these pro forma income statements.  The merger related expense shown above was primarily from the Savannah conversion.

(13) Adjustment reflects 35.8% tax rate on additional net income.

(14) Preferred stock accretion is included, however, SCBT would expect this amount to be eliminated given the fair value of preferred stock would be valued at par (the redemption value).

(15) Adjustment reflects exchange ratio of 0.4237 multiplied times weighted average shares outstanding of FFCH for the first six months of 2013.

The unaudited pro forma condensed combined income statement for the year ended December 31, 2012 presents the consolidated results of operations giving pro forma effect to the following transactions as if they had occurred as of January 1, 2012:

·                  full year impact of Savannah’s income statement, including pro forma amortization and accretion of purchase accounting adjustments on loans, deposits, and intangible assets;

·                  full year impact of Peoples Bancorporation’s (which we refer to as “Peoples”) income statement, including pro forma amortization and accretion of purchase accounting adjustments on loans, deposits, and intangible assets;

·                  the issuance of additional SCBT common stock applying the 0.2503 exchange ratio to the weighted-average shares outstanding of Savannah in determining EPS and 0.1413 exchange ratio to the weighted-average shares outstanding of Peoples in determining EPS;

·                  full year impact of First Financial’s income statement, including pro forma amortization and accretion of estimated purchase accounting adjustments on loans, deposits, other borrowings, and intangible assets;

·                  the issuance of additional SCBT common stock applying the 0.4237 exchange ratio to the weighted-average shares outstanding of First Financial in determining EPS; and

·                  the payment of a 5% dividend with respect to the First Financial Series A Preferred Stock.

SCBT FINANCIAL CORPORATION AND SUBSIDIARY

CONDENSED CONSOLIDATED STATEMENTS OF INCOME

(Dollars in thousands, except per share data)