Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 261

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 261
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058 |     |   |    51,508 |
| Cost of sales of water filters and      
 related products                        |     |                     |    28,293 |     |   |    67,640 |
| Total cost of revenue                   |     | $                   | 1,999,245 |     | $ | 2,129,258 |

The following table sets forth a breakdown of
gross profit and gross profit margin for the years ended March 31, 2025 and 2024, respectively:

|                                                 |     | For the years ended March 31, 
 Gross                         
 Profit                        |      2025 |     | Gross  
 Margin |      |   |     | Gross  
 Profit |      2024 |     | Gross  
 Margin |      |   |
|:------------------------------------------------|:----|:------------------------------|----------:|:----|:-------|-----:|:--|:----|:-------|----------:|:----|:-------|-----:|:--|
| Gross profit of sales of healthcare products    |     | $                             | 6,083,486 |     |        | 76.0 | % |     | $      | 5,921,915 |     |        | 74.7 | % |
| Gross profit of sales of personal care products |     |                               |   202,145 |     |        | 78.9 | % |     |        |   156,664 |     |        | 75.3 | % |
| Gross profit of sales of water filters          
 and related products                            |     |                               |   137,763 |     |        | 83.0 | % |     |        |   302,379 |     |        | 81.7 | % |
| Total gross profit                              |     | $                             | 6,423,394 |     |        | 76.3 | % |     | $      | 6,380,958 |     |        | 75.0 | % |

Note 12 – Income taxes

The Company is subject to income taxes on an
entity basis on income derived from the location in which each entity is domiciled.

The Company is incorporated in the Cayman Islands
as an offshore holding company and is not subject to tax on income or capital gain under the laws of the Cayman Islands.

Living Global is incorporated in the British
Virgin Islands (“BVI”) as an offshore holding company