Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 302

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 302
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     1 |     |           |     1 |
| Total non-current assets                                                                                |     |               |     1 |     |           |     1 |
| Total assets                                                                                            |     | $             | 1,001 |     | $         | 1,001 |
| LIABILITIES AND SHAREHOLDERS’ EQUITY                                                                    |     |               |       |     |           |       |
| Current liabilities:                                                                                    |     |               |       |     |           |       |
| Amount due to a subsidiary                                                                              |     | $             |     1 |     | $         |     1 |
| Total current liabilities                                                                               |     |               |     1 |     |           |     1 |
| Total liabilities                                                                                       |     |               |     1 |     |           |     1 |
| Shareholders’ equity:                                                                                   |     |               |       |     |           |       |
| Class A ordinary shares, $0.0001 par value; 450,000,000 shares authorized; 9,000,000                    
 shares issued and outstanding as of September 30, 2024 and March 31, 2024*                              |     |               |   900 |     |           |   900 |
| Class B ordinary shares, $0.0001 par value; 50,000,000                                                  
 shares authorized; 1,000,000 shares issued and outstanding as of September 30, 2024 and March 31, 2024* |     |               |   100 |     |           |   100 |
| Total shareholders’ equity                                                                              |     |               | 1,000 |     |           | 1,000 |
| Total liabilities and shareholders’ equity                                                              |     | $             | 1,001 |     | $         | 1,001 |

| * | Retrospectively restated                         
 for effect of share reorganization (see Note 1). |

| (i) | Basis of preparation |

The Company was incorporated under the laws
of the Cayman Islands as a limited company on May 7, 2024 and as a holding company.

In the condensed parent company only financial
statements, the Company’s investment in subsidiary stated at cost of acquisition in Living Global. Those condensed parent company
only financial statements should be read in connection with the consolidated financial statements and notes hereto.

| (ii) | Restricted net assets |

Schedule I