Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 289

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 289
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 to contingencies, including legal proceedings and claims arising out of the business that relate to a wide range of matters,
such as government investigations and tax matters. The Company recognizes its liability for such contingency if it determines it is probable
that a loss has occurred, and a reasonable estimate of the loss can be made. The Company may consider many factors in making these assessments
including historical and the specific facts and circumstances of each matter. Based on currently available information, the Company does
not believe that the ultimate outcome of any unresolved matters, individually and in the aggregate, is reasonably possible to have a
material adverse effect on the financial position, results of operations or cash flows.

The Company computes earnings per share in
accordance with ASC 260, “Earnings per Share”. ASC 260 requires companies with complex capital structures to present basic
and diluted EPS. Basic EPS is measured as net income divided by the weighted average number of ordinary shares outstanding for the period.
Diluted presents the dilutive effect on a per share basis of potential ordinary shares (e.g., convertible securities, options and warrants)
as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential ordinary shares that have
an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of
diluted EPS. For the six months ended September 30, 2024 and 2023, the Company had no potential ordinary shares outstanding that could
potentially dilute EPS in the future.

For the six months ended September 30, 2024
and 2023, no customer accounts for more than 10% of the Company’s revenue.

For the six months ended September 30, 2024,
three suppliers accounted for approximately 36%, 29% and 23% of the total purchases. For the six months ended September 30, 2023, four
suppliers accounted for approximately 33%, 22%, 17% and 15% of the total purchases, respectively.

As ofSeptember 30, 2024, two suppliers accounted for approximately 62% and 36% of the Company’s prepayments to suppliers balance, respectively. As ofMarch 31, 2024, one supplier accounted for approximately 96% of the Company’s prepayments to suppliers balance.

<div align='center'>F-36</div>

As ofSeptember 30, 2024, one supplier