Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 279

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 279
---
Foreign
Currency Matters”.

In the unaudited interim condensed consolidated
financial statements of the Company, transactions in currencies other than the functional currencies are measured and recorded in the
functional currencies using the exchange rates in effect at the dates of the transactions. Assets and liabilities denominated in foreign
currencies are translated at year-end exchange rates, statements of income accounts are translated at average rates of exchange for the
year and equity is translated at historical exchange rates. All gains and losses arising from foreign currency transactions are recorded
in the unaudited interim condensed consolidated statements of (loss) income and comprehensive (loss) income during the periods in which
they occur.

Translation of amounts from HKD into US$ has
been made at the following exchange rates:

|              |     | For the six months ended 
                September 
                      30, |        |     |      |        |
|              |     |                     2024 |        |     | 2023 |        |
| Average rate |     |                          | 7.8084 |     |      | 7.8317 |

|                    |     | As of         |        |     | As of     |        |
|                    |     | September 30, |        |     | March 31, |        |
|                    |     |               |   2024 |     |           |   2024 |
| Year-end spot rate |     |               | 7.7693 |     |           | 7.8259 |

<div align='center'>F-30</div>

In preparing the unaudited interim condensed
consolidated financial statements in conformity with U.S. GAAP, management makes estimates and assumptions that affect the reported amounts
of assets and liabilities and disclosures of contingent assets and liabilities at the dates of the unaudited interim condensed consolidated
financial statements, as well as the reported amounts of revenues and expenses during the reporting year. The estimates and associated
assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances,
the results of which form the basis for making judgements about carrying values of assets and liabilities that are not readily apparent
from other sources. Significant items subject to such estimates and assumptions include, but are not limited to, the allowance for expected
credit losses, obsolete impairment of inventories, useful lives of property and equipment and provision of income taxes. Actual results
could differ from those estimates.

Cash and cash equivalents represent cash at
bank and