Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 263

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 263
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510,216 |

<div align='center'>F-21</div>

The following table shows disaggregated cost
of revenue by category for the years ended March 31, 2025 and 2024, respectively:

|                                         |     | For the years ended 
 March               
 31,                 |      2025 |     |   |      2024 |
|:----------------------------------------|:----|:--------------------|----------:|:----|:--|----------:|
| Cost of sales of healthcare products    |     | $                   | 1,916,894 |     | $ | 2,010,110 |
| Cost of sales of personal care products |     |                     |    54,058 |     |   |    51,508 |
| Cost of sales of water filters and      
 related products                        |     |                     |    28,293 |     |   |    67,640 |
| Total cost of revenue                   |     | $                   | 1,999,245 |     | $ | 2,129,258 |

The following table sets forth a breakdown
of gross profit and gross profit margin for the years ended March 31, 2025 and 2024, respectively:

|                                                 |     | For the years ended March 31, 
 Gross                         
 Profit                        |      2025 |     | Gross  
 Margin |      |   |     | Gross  
 Profit |      2024 |     | Gross  
 Margin |      |   |
|:------------------------------------------------|:----|:------------------------------|----------:|:----|:-------|-----:|:--|:----|:-------|----------:|:----|:-------|-----:|:--|
| Gross profit of sales of healthcare products    |     | $                             | 6,083,486 |     |        | 76.0 | % |     | $      | 5,921,915 |     |        | 74.7 | % |
| Gross profit of sales of personal care products |     |                               |   202,145 |     |        | 78.9 | % |     |        |   156,664 |     |        | 75.3 | % |
| Gross profit of sales of water filters          
 and related products                            |     |                               |   137,763 |     |        | 83.0 | % |     |        |   302,379 |     |