Company: LHI
Filing Date: 2025-08-08
Form Type: F-1/A
Source: 0001213900-25-073646
Chunk: 258

Company: Living Homeopathy International Ltd.
Filing Date: 2025-08-08
Form: F-1/A
Chunk 258
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 of March 31, |    2025 |     |   |    2024 |
|:----------------------------------|:--------------------------|:------------------------------|:------------------|:----------------|--------:|:----|:--|--------:|
| Ms. Hung                          |                           | Amount due to a related party |                   | $               | 924,241 |     | $ |       - |
| Living Homeopathy Limited (Macau) |                           | Accounts payable              |                   | $               | 217,595 |     | $ | 214,120 |

Amount due to a related party was interest-free,
unsecured and repayable on demand. The Company obtained funds from its related party for working capital use.

Remuneration to senior management for the
years ended March 31, 2025 and 2024 were:

|                                                 |     | For the years ended 
 March               
 31,                 |    2025 |     |   |    2024 |
|:------------------------------------------------|:----|:--------------------|--------:|:----|:--|--------:|
| Salaries and other short term employee benefits |     | $                   | 492,219 |     | $ | 434,530 |
| Payments to defined contribution                
 pension schemes                                 |     |                     |   2,310 |     |   |   2,300 |
| Total                                           |     | $                   | 494,529 |     | $ | 436,830 |

<div align='center'>F-19</div>

Note 8 – Accrued expenses and other payables

Accrued expenses and other payables consist of the following:

|                                           |     | As of March 31, |    2025 |     |   |    2024 |
|:------------------------------------------|:----|:----------------|--------:|:----|:--|--------:|
| Accrued commission                        |     | $               | 299,694 |     | $ | 322,768 |
| Accrued professional fees                 |     |                 | 351,242 |     |   |  24,470 |
| Accrued salaries                          |     |                 | 133,157 |     |   |  73,982 |
| Other payables                            |     |                 |  32,348 |     |   |  26,432 |
| Total accrued expenses and other payables |     | $