Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 98

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 98
---
 dilution in
as adjusted net tangible book value per Ordinary Share of $4.44 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 September 30, 2024                               |     | $ | 0.22 |
| Increase in net tangible book value per Ordinary Share attributable to payments by new investors  |     | $ | 0.34 |
| As adjusted net tangible book value per Ordinary Share immediately after this offering            |     | $ | 0.56 |
| Amount of dilution in net tangible book value per Ordinary Share to new investors in the offering |     | $ | 4.44 |

A $1.00 increase in the assumed public offering price of $5.0 per
Class A Ordinary Share would increase our pro forma as adjusted net tangible book value after giving effect to this offering by $1,162,500,
the pro forma as adjusted net tangible book value per Ordinary Share after giving effect to this offering by $0.67 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 $5.33 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 September
30, 2024, 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 by us.

| Over-allotment option not exercised |     | Ordinary         
 Shares purchased 
 Number           |            |     | Percent |        |   |     | Total consideration 
 Amount              |           |     | Percent |        |   |     | Average      
 price        
 per Ordinary 
 Share        |      |
|:------------------------------------|:----|:-----------------|-----------:|:----|:--------|-------:|:--|:----|:--------------------|----------:|:----|:--------|-------:|:--|:----|:-------------|