Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 124

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 124
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.1 | )% |
| Accrued                     
 expenses and other payables |     |              |   447,652 |     |      |   437,420 |     |          |   10,232 |   |     |   |    2.3 | %  |
| Income                      
 tax payable                 |     |              |         - |     |      |   109,963 |     |          | (109,963 | ) |     |   | (100.0 | )% |
| Amount                      
 due to a related party      |     |              |         - |     |      |    76,996 |     |          |  (76,996 | ) |     |   | (100.0 | )% |
| Total                       
 current liabilities         |     | $            | 2,917,512 |     | $    | 3,409,730 |     | $        | (492,218 | ) |     |   |  (14.4 | )% |
| Net                         
 current assets              |     | $            |   948,686 |     | $    |   207,476 |     | $        |  741,210 |   |     |   |  357.3 | %  |

Our liquidity and working capital requirements mainly represent the payments for purchases of materials, staff costs, property rentals and other operating expenses incurred for our business operations.

As of March 31, 2024 and 2023, we had a working capital of $948,686 and $207,476, respectively. We generated a positive cash flow from operating activities in the amount of $687,495 and $1,433,143 for the years ended March 31, 2024 and 2023.

On a recurring basis, the primary future cash needs of the Company will be focused on our working capital, capital expenditures, investment, regulatory and compliance costs. We believe that our existing resources, including cash generated from operations, will be sufficient to meet our working capital requirement for our current operating and capital expenditure needs and obligations over the next twelve months. In order to fully implement its business plan and sustain continued growth, the Company may also need to raise capital from equity and debt financings.

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Net current assets

The table below sets forth a breakdown of our current assets and
liabilities as of the dates indicated.

| Current assets:                     |     |