Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 107

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 107
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        - |   |     |     |       - |    |
| Other income, net                 |     |                     |    458,319 |   |     |   |     43,133 |   |     |          |  415,186 |   |     |     |   962.6 | %  |
| Total other income                
 (expenses), net                   |     |                     |    468,032 |   |     |   |    (31,670 | ) |     |          |  499,702 |   |     |     | 1,577.8 | %  |
| Income before income taxes        |     |                     |  1,058,282 |   |     |   |    895,046 |   |     |          |  163,236 |   |     |     |    18.2 | %  |
| Income tax expenses               |     |                     |   (246,152 | ) |     |   |   (141,617 | ) |     |          | (104,535 | ) |     |     |    73.8 | %  |
| Net income                        |     | $                   |    812,130 |   |     | $ |    753,429 |   |     | $        |   58,701 |   |     |     |     7.8 | %  |

<div align='center'>58</div>

We generated our revenue primarily from sale of healthcare products,
personal care products and water filters and related products. Our total revenue for the year ended March 31, 2025 decreased by $87,577,
or 1.0%, to $8,422,639, from $8,510,216 for the year ended March 31, 2024. This decrease was primarily due to decrease in sales of water
filters and related products, which was partially offset by increase in sales of healthcare products and personal care products.

| Revenue from                       |     | For the Years Ended 
 March               
 31,                 
 2025                |           |     | 2024 |           |     | Variance 
 Amount   |          |   |     | % |       |    |
|:-----------------------------------|:----|:--------------------|----------:|:----|:-----|----------:|:----|:---------|---------:|:--|:----|:--|------: