Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 118

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 118
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 our working capital, capital expenditures, investment, regulatory and compliance costs. We believe that our
existing resources, including cash generated from operations, will be sufficient to meet our working capital requirement for our current
operating and capital expenditure needs and obligations over the next twelve months. In order to fully implement its business plan and
sustain continued growth, the Company may also need to raise capital from equity and debt financings.

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Cash flows

The following table sets forth summary of our
cash flows for the years ended March 31, 2025 and 2024, respectively.

|                                                        |     | For the years 
 ended         
 March         
 31,           |       2025 |   |     |   |      2024 |   |
|:-------------------------------------------------------|:----|:--------------|-----------:|:--|:----|:--|----------:|:--|
| Net cash generated from operating                      
 activities                                             |     | $             |  1,463,328 |   |     | $ |   687,495 |   |
| Net cash used in investing activities                  |     |               |          - |   |     |   |         - |   |
| Net cash used in financing activities                  |     |               | (1,297,566 | ) |     |   |  (574,414 | ) |
| Net increase (decrease) in cash                        |     |               |    165,762 |   |     |   |   113,081 |   |
| Effect of exchange rate changes on cash                |     |               |     13,538 |   |     |   |     6,655 |   |
| Cash and cash equivalents at the beginning of the year |     |               |  2,314,926 |   |     |   | 2,195,190 |   |
| Cash and cash equivalents at the end of the year       |     | $             |  2,494,226 |   |     | $ | 2,314,926 |   |

Net cash generated from operating activities

Net cash generated from operating activities
was $1,463,328 and $687,495 for the years ended March 31, 2025 and 2024, respectively. When comparing fiscal year 2024 with fiscal year
2024:

For the year ended March 31, 2025, our net cash