Company: LHI
Filing Date: 2025-08-08
Form Type: F-1/A
Source: 0001213900-25-073646
Chunk: 234

Company: Living Homeopathy International Ltd.
Filing Date: 2025-08-08
Form: F-1/A
Chunk 234
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 used and significant estimates made by management, as well
as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

/s/ WWC, P.C.

WWC, P.C.

Certified Public Accountants

PCAOB ID No. 1171

We have served as the Company’s auditor
since 2024.

San Mateo, California

August 8, 2025

<div align='center'>F-2

LIVING HOMEOPATHY INTERNATIONAL LTD. AND ITS SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

(Amount in U.S. dollars, except for share and per share data, or otherwise noted)</div>

| ASSETS                                                                                    
 Current assets:                                                                           |     | As of March 31, 
 2025            |           |   |     | 2024 |           |   |
|:------------------------------------------------------------------------------------------|:----|:----------------|----------:|:--|:----|:-----|----------:|:--|
| Cash and cash equivalents                                                                 |     | $               | 2,494,226 |   |     | $    | 2,314,926 |   |
| Inventories, net                                                                          |     |                 |   722,709 |   |     |      | 1,104,863 |   |
| Prepayments to suppliers                                                                  |     |                 |   530,136 |   |     |      |   345,698 |   |
| Prepaid expenses and other current assets                                                 |     |                 |    50,872 |   |     |      |    86,174 |   |
| Tax recoverable                                                                           |     |                 |    33,878 |   |     |      |    14,537 |   |
| Total current assets                                                                      |     |                 | 3,831,821 |   |     |      | 3,866,198 |   |
| Non-current assets:                                                                       |     |                 |           |   |     |      |           |   |
| Property and equipment, net                                                               |     |                 |         - |   |     |      | 1,990,019 |   |
| Deferred offering costs                                                                   |     |                 | 1,007,167 |   |     |      |         - |   |
| Right-of-use assets, net                                                                  |     |                 |   312,426 |   |