Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 117

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 117
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 |      |           |     |          |            |   |     |   |       |    |
| Bank borrowings                           |     |                 |         - |     |      | 2,185,879 |     |          | (2,185,879 | ) |     |   |  (100 | )% |
| Accounts payable                          |     |                 |   244,253 |     |      |   238,530 |     |          |      5,723 |   |     |   |   2.4 | %  |
| Lease liabilities, current                |     |                 |   267,039 |     |      |    45,451 |     |          |    221,588 |   |     |   | 487.5 | %  |
| Accrued expenses and other payables       |     |                 |   816,441 |     |      |   447,652 |     |          |    341,796 |   |     |   |  76.4 | %  |
| Amount due to a related party             |     |                 |   924,241 |     |      |         - |     |          |    924,241 |   |     |   | 100.0 | %  |
| Total current liabilities                 |     | $               | 2,251,974 |     | $    | 2,917,512 |     | $        |   (692,531 | ) |     |   | (23.7 | )% |
| Net current assets                        |     | $               | 1,579,847 |     | $    |   948,686 |     | $        |    658,154 |   |     |   |  69.4 | %  |

Our liquidity and working capital requirements
mainly represent the payments for purchases of materials, staff costs, property rentals and other operating expenses incurred for our
business operations.

As of March 31, 2025 and 2024, we had a working
capital of $1,579,847 and $948,686, respectively. We generated a positive cash flow from operating activities in the amount of $1,462,763
and $687,495 for the years ended March 31, 2025 and 2024, respectively.

On a recurring basis, our primary future cash
needs will be focused on