Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 97

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 97
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 option) at an assumed    
 initial public offering price of $5.00 per share (the mid-point of the range set forth on        
 the cover page of this prospectus), and after deducting the estimated underwriting discounts,    
 non-accountable expense allowance, and other estimated offering expenses (including accountable  
 expenses) payable by us. The pro forma as adjusted information is illustrative only, and         
 we will adjust this information based on the actual initial public offering price and other      
 terms of this offering determined at pricing. Additional paid-in capital includes the net        
 proceeds we expect to receive in this offering (excluding any over-allotment Class A Ordinary    
 Shares that may be sold pursuant to the over-allotment option), after deducting the underwriting 
 discounts, non-accountable expense allowance, and other estimated offering expenses (including   
 accountable expenses) payable by us. We estimate that such net proceeds will be approximately    
 $3.84 million.                                                                                   |

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DILUTION</div>

If you invest in the Class A
Ordinary Shares, your interest will be diluted for each Class A Ordinary Share you purchase to the extent of the difference between the
initial public offering price per Ordinary Share and our net tangible book value per Ordinary Share after this offering. Dilution results
from the fact that the initial public offering price per Ordinary Share is substantially in excess of the net tangible book value per
Ordinary Share attributable to the existing shareholders for our presently outstanding Ordinary Shares.

Living Homeopathy’s net tangible book value
as of March 31, 2025 was approximately $2,946,934, or $0.33 per Class A Ordinary Share. Net tangible book value represents the amount
of Living Homeopathy’s total consolidated tangible assets, less the amount of Living Homeopathy’s total consolidated liabilities.
Dilution is determined by subtracting the as adjusted net tangible book value per Class A Ordinary Share from the initial public offering
price per Class A Ordinary Share and after deducting the estimated discounts to the underwriter and the estimated offering expenses payable
by Living Homeopathy.

Dilution to New Investors if the Offering Amount is Sold without Exercise of the Over-allotment Option

After giving further effect to Living Homeopathy’s
sale of 1,250,000 Class A Ordinary Shares in this offering at the assumed public offering price of $5.00 per Class A Ordinary Share,
which is the midpoint of the price range set forth on the cover page of this prospectus, the