Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 115

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 115
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 marketing expenses was primarily attributable to (i) decrease by $153,984 in exhibition event and translation service for
promotional purpose; and (ii) decrease by $105,958 in entertainment expenses.

Staff costs and employee benefits

Our staff costs and employee benefits consist of salaries and employee
benefits paid and payable to our employees. Our staff costs and employee benefits increased by $37,056 or 4.1% from $914,767 for the year
ended March 31, 2024 to $951,823 for the year ended March 31, 2025. As a percentage of revenue, our staff costs and employee benefits
accounted for 11.3% and 11.2% of our total revenue for the years ended March 31, 2025 and 2024, respectively. The increase of staff costs
and employee benefits is marginal.

Depreciation

Our depreciation consists of depreciation charge on land and building we own and leasehold improvement of our retail store. Our depreciation
decreased because our property and equipment have been fully depreciated during the year ended March 31, 2025.

Lease expenses

Our lease expenses consist of rental expenses for our retail store
and warehouse. Our lease expenses remained relatively stable at approximately $273,000 for both the years ended March 31, 2025 and 2024.

Legal and professional fees

Our legal and professional fees primarily include audit fees, lawyer
fees and accounting fees paid to professionals.

Our legal and professional fees increased
by $264,697 or 4,444.2% from $5,956 for the year ended March 31, 2024 to $270,653 for the year ended March 31, 2025. As a percentage
of revenue, our legal and professional fees accounted for 3.2% and 0.1% of our total revenue for the years ended March 31, 2025 and 2024,
respectively. The increase in legal and professional fees was primarily attributable to (i) $247,057 increase in audit fees for IPO purpose;
and (ii) $6,801 increase in lawyer fees.

Other general and administrative expenses

Our other general and administrative expenses
primarily include repair and maintenance for our retail store, consumables, system fees, property related expenses, office expenses and
other miscellaneous administrative expenses.

Our general and administrative expenses increased by $319,121 or 86.8%
from $367,