Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 98

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 98
---
 conversion of all Class B Ordinary Shares
into Class A Ordinary Shares on a one-to-one basis, and after deducting estimated offering expenses payable by Living Homeopathy, Living
Homeopathy’s pro forma as adjusted net tangible book value as of March 31, 2025 is $6,791,384, or $0.61 per Class A Ordinary Share.
This represents an immediate increase in as adjusted net tangible book value per Class A Ordinary Share of $0.28 to our existing stockholders
and an immediate dilution in as adjusted net tangible book value per Class A Ordinary Share of $4.39 to new investors purchasing Class
A Ordinary Shares in this offering.

The following table illustrates this dilution:

| Assumed initial public offering price per Class A                   
 Ordinary Share                                                      |     | $ | 5.00 |
| Net tangible book value per Ordinary Share as of March 31, 2025     |     | $ | 0.33 |
| Increase in net tangible book value per Ordinary Share attributable 
 to payments by new investors                                        |     | $ | 0.28 |
| As adjusted net tangible book value per Ordinary Share immediately  
 after this offering                                                 |     | $ | 0.61 |
| Amount of dilution in net tangible book value per Ordinary Share    
 to new investors in the offering                                    |     | $ | 4.39 |

A $1.00 increase in the assumed public offering
price of $5.00 per Class A Ordinary Share would increase our pro forma as adjusted net tangible book value after giving effect to this
offering by $1,143,750, the pro forma as adjusted net tangible book value per Ordinary Share after giving effect to this offering by
$0.38 per Ordinary Share, and the dilution in pro forma as adjusted net tangible book value per Ordinary Share to new investors in this
offering by $5.29 per Ordinary Share, assuming no change to the number of Ordinary Shares offered by us as set forth on the cover page
of this prospectus, and after deducting underwriting discounts, and estimated offering expenses.

<div align='center'>53</div>

The following tables summarize, on an as adjusted
basis as of March 31, 2025, the differences between existing shareholders and the new investors with respect to the number of Class A
Ordinary Shares purchased from us, the total consideration paid and the average price per Ordinary Share before deducting the underwriting
discounts and the estimated offering expenses payable