Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 235

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 235
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 exempt from the reporting and short-swing profit recovery provisions contained in Section 16 of the Exchange Act.

All information filed with the SEC can be obtained over the internet
at the SEC’s website at www.sec.gov. You can request copies of documents, upon payment of a duplicating fee, by writing to the SEC.

No dealers, salesperson or other person is authorized to give any information or to represent anything not contained in this prospectus. You must not rely on any unauthorized information or representations. This prospectus is an offer to sell only the securities offered hereby, but only under circumstances and in jurisdictions where it is lawful to do so. The information contained in this prospectus is current only as of its date.

<div align='center'>132

LIVING HOMEOPATHY INTERNATIONAL LTD. AND ITS SUBSIDIARIES

TABLE OF CONTENTS</div>

| Report                                                                                    
 of Independent Registered Public Accounting Firm (PCAOB ID: 1171)                         
 Consolidated                                                                              
 Balance Sheets as of March 31, 2025 and 2024                                              
 Consolidated                                                                              
 Statements of Income and Comprehensive Income for the Years Ended March 31, 2025 and 2024 |     | Page 
 F-2  
 F-3  
 F-4  |
|:------------------------------------------------------------------------------------------|:----|:-----|
| Consolidated                                                                              
 Statements of Changes in Shareholders’ Equity for the Years Ended March 31, 2025 and 2024 |     | F-5  |
| Consolidated                                                                              
 Statements of Cash Flows for the Years Ended March 31, 2025 and 2024                      |     | F-6  |
| Notes                                                                                     
 to the Consolidated Financial Statements                                                  |     | F-7  |

<div align='center'>F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

| To: | The Board of Directors          
 and Shareholders of             |
|     | Living Homeopathy International 
 Ltd.                            |

Opinion on the Financial Statements

We have audited the accompanying consolidated
balance sheets of Living Homeopathy International Ltd. and its subsidiaries (collectively the “Company”) as of March 31,
2025 and 2024, and the related consolidated statements of income and comprehensive income, changes in shareholders’ equity, and
cash flows for each of the years in the two-year period ended March 31, 2025, and the related notes (collectively referred to as the
“