Company: LHI
Filing Date: 2025-08-08
Form Type: F-1/A
Source: 0001213900-25-073646
Chunk: 109

Company: Living Homeopathy International Ltd.
Filing Date: 2025-08-08
Form: F-1/A
Chunk 109
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 |     | % |       |    |
|:--------------------------------------------|:----|:--------------------|----------:|:----|:-----|----------:|:----|:---------|---------:|:--|:----|:--|------:|:---|
| Sales of healthcare products                |     | $                   | 1,916,894 |     | $    | 2,010,110 |     | $        |  (93,216 | ) |     |   |  (4.6 | )% |
| Sales of personal care products             |     |                     |    54,058 |     |      |    51,508 |     |          |    2,550 |   |     |   |   5.0 | %  |
| Sales of water filters and related products |     |                     |    28,293 |     |      |    67,640 |     |          |  (39,347 | ) |     |   | (58.2 | )% |
| Total cost of revenue                       |     | $                   | 1,999,245 |     | $    | 2,129,258 |     | $        | (130,013 | ) |     |   |  (6.1 | )% |

Our cost of revenue was $1,999,245 for the year ended March 31, 2025,
decreased by $130,013 or 6.1% from $2,129,258 for the year ended March 31, 2024. Overall, the decrease in cost of revenue was primarily
due to decrease in quantity sold, which was in line with revenue.

Our cost of healthcare products increased by $93,216 or 4.6% from $2,010,110
for the year ended March 31, 2024 to $1,916,894 for the year ended March 31, 2025, which was mainly due to decrease in both quantity sold
and average unit cost. The average unit cost of healthcare products decreased by $0.1 per unit or 1.4% from $4.5 per unit in fiscal year
2024 to $4.4 per unit in fiscal year 2024. Decrease in quantity sold was the result of decrease in demand for healthcare products in connection
with the relief of severe pandemic. In addition, the demand for low-cost homeopathic remedies was