Company: LHI
Filing Date: 2025-08-08
Form Type: F-1/A
Source: 0001213900-25-073646
Chunk: 263

Company: Living Homeopathy International Ltd.
Filing Date: 2025-08-08
Form: F-1/A
Chunk 263
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, 2023                                         |     | $         |  64,655 |   |     |             |  6,047 |     |           | - |     |       |  70,702 |   |
| Recognized in statements of income and comprehensive income |     |           |  (5,153 | ) |     |             |  3,170 |     |           | - |     |       |  (1,983 | ) |
| Exchange realignment                                        |     |           |     200 |   |     |             |     18 |     |           | - |     |       |     218 |   |
| As of March 31, 2024                                        |     | $         |  59,702 |   |     | $           |  9,235 |     | $         | - |     | $     |  68,937 |   |
| Recognized in statements of income and comprehensive income |     |           | (36,702 | ) |     |             |  7,946 |     |           | - |     |       | (28,756 | ) |
| Exchange realignment                                        |     |           |     290 |   |     |             |     69 |     |           | - |     |       |     359 |   |
| As of March 31, 2025                                        |     | $         |  23,290 |   |     | $           | 17,250 |     | $         | - |     | $     |  40,540 |   |

The Company did not recognize any valuation
allowance against its deferred tax assets as management believes the Company will be able to fully utilize the assets in the foreseeable
future.

Note 13 – Subsequent events

The Company evaluated all events and transactions
that occurred after March 31, 2025 up through August 8, 2025, which is the date that these consolidated financial statements are available
to be issued. There were no material subsequent events that require disclosure in these consolidated financial statements other than
disclosed above.

<div align='center'>F-23</div>

Note 14 – Condensed financial information of the parent company

The following presents condensed parent company
only financial information of Living Homeopathy International Ltd.

| ASSETS                                                                               
 Current assets:                                                                      |     | As of March 31, 
 2025            |           |