Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 261

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 261
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 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                               |     | $                   |  8,031,797 |   |     | $ |  8,141,247 |   |
| Net revenue – a related party             |     |                     |    390,842 |   |     |   |    368,969 |   |
| Total net revenue                         |     |                     |  8,422,639 |   |     |   |  8,510,216 |   |
| Cost of revenue                           |     |                     | (1,999,245 | ) |     |   | (2,129,258 | ) |
| Gross profit                              |     |                     |  6,423,394 |   |     |   |  6,380,958 |   |
| Operating expenses                        |     |                     |            |   |     |   |            |   |
| Selling and marketing expenses            |     |                     | (3,615,483 | ) |     |   | (3,806,750 | ) |
| Staff costs and employee benefits         |     |                     |   (951,823 | ) |     |   |   (914,767 | ) |
| Depreciation                              |     |                     |    (36,052 | ) |     |   |    (86,321 | ) |
| Lease expenses                            |     |                     |   (272,551 | ) |     |   |   (272,987 | ) |
| Legal and professional fees               |     |                     |   (270,653 | ) |     |   |     (5,956 | ) |
| Other general and administrative expenses |     |                     |   (686,582 | ) |     |   |   (367,461 | ) |
|