Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 259

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 259
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 and 480,000 Class B Ordinary Shares, respectively.

Holders of Class A Ordinary Shares and Class
B Ordinary Shares shall vote together as a single class on all resolutions of the shareholders and have the same rights except each Class
A Ordinary Share shall entitle its holder to one (1) vote and each Class B Ordinary Share shall entitle its holder to fifteen (15) votes.
Each Class B Ordinary Share is convertible into one (1) Class A Ordinary Share at any time at the option of the holder thereof but Class
A Ordinary Shares are not convertible into Class B Ordinary Shares.

The Company considered the above transactions
as a part of the Company’s recapitalization prior to completion of its initial public offering, the Company has retroactively restated
all shares and per share data for all the periods presented.

On March 31, 2025, the Company recorded constructive
dividends in the amounts of $983,560 through reductions in the amount due from Mr. To. The Company declared cash dividends $325,078 during
the year ended March 31, 2024.

Note 10 – Segment reporting

ASC 280, “Segment Reporting”, establishes
standards for reporting information about operating segments on a basis consistent with the Company’s internal organizational structure
as well as information about geographical areas, business segments and major customers in financial statements for details on the Company’s
business segments. The Company uses the “management approach” in determining reportable operating segments. The management
approach considers the internal organization and reporting used by the Company’s chief operating decision maker, the Chief Executive
Officer, for making operating decisions and assessing performance as the source for determining the Company’s reportable segments.
The chief operating decision maker reviews operation results by revenue, gross profit, operating expenses, and operating income to make
key decisions. Based on management’s assessment, the Company has determined that it has only one operating segment.

All of the Company’s revenue is generated
in Hong Kong. All of the Company’s assets are located in Hong Kong.

<div align='center'>F-20</div>

Key financial performance measures of the segments
are as follows:

|                                           |     | For the years ended 
 March 31,           |       2025 |   |     |   |       2024 |   |
|:------------------------------------------|:----|:--------------------|-----------:|:--|:----|:--|-----------:|:--|
| Net revenue                               |     | $