Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 264

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 264
---
     |     |      |                                                |   |     |      |      |   |     | $    |               2,185,879 |     | $    | 2,349,730 |

<div align='center'>F-18</div>

Note 7 – Related party balances and transactions

The details of the related parties involved in
related party balances and transactions are summarized as follow:

| Name of the related party         |     | Relationship to the Company                         |
| Mr. To                            |     | Controlling shareholder and director of the Company |
| Living Homeopathy Limited (Macau) |     | Entity controlled by Mr. To                         |
| Silver Link Limited               |     | Entity controlled by Mr. To                         |

Details of related party transactions are
summarized as follow:

|                                   | Name of the related party |                        | Nature of transaction | For the years ended 
 March 31,           |    2024 |     |   |    2023 |
|:----------------------------------|:--------------------------|:-----------------------|:----------------------|:--------------------|--------:|:----|:--|--------:|
| Living Homeopathy Limited (Macau) |                           | Revenue (note a)       |                       | $                   | 368,969 |     | $ | 422,049 |
| Living Homeopathy Limited (Macau) |                           | Purchase (note b)      |                       | $                   | 456,773 |     | $ | 562,759 |
| Silver Link Limited               |                           | Lease expense (note c) |                       | $                   | 184,036 |     | $ | 183,700 |

Notes:

| (a) | The Company sold all kinds of healthcare products, personal care products and water filters and related products to Living Homeopathy Limited (Macau). Living Homeopathy Limited (Macau) is a distributor of the Company that sells all kinds of healthcare products, personal care products and water filters and related products in Macau. |

| (b) | The Company purchased certain homeopathic remedies from Living Homeopathy Limited (Macau). The products purchased from Living Homeopathy Limited (Macau) were not duplicated with sales to Living Homeopathy Limited (Macau). |

| (c) | Living HK entered into a tenancy agreement with Silver Link Limited pursuant to which Living HK leased a property owned by Silver Link Limited for the purpose of use as an office premise. |

Details of related party balances are