Company: LHI
Filing Date: 2025-01-27
Form Type: DRS/A
Source: 0001213900-25-006939
Chunk: 228

Company: Living Homeopathy International Ltd.
Filing Date: 2025-01-27
Form: DRS/A
Chunk 228
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 information or representations. This prospectus is an offer to sell only the securities offered hereby, but only under circumstances and in jurisdictions where it is lawful to do so. The information contained in this prospectus is current only as of its date.

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LIVING HOMEOPATHY INTERNATIONAL LIMITED AND ITS SUBSIDIARIES

TABLE OF CONTENTS</div>

| Report of Independent Registered Public Accounting Firm (PCAOB ID: 1171)                               
 Consolidated Balance Sheets as of March 31, 2024 and 2023                                              
 Consolidated Statements of Income and Comprehensive Income for the Years Ended March 31, 2024 and 2023 |     | Page 
 F-2  
 F-3  
 F-4  |
|:-------------------------------------------------------------------------------------------------------|:----|:-----|
| Consolidated Statements of Changes in Shareholders’ Equity for the Years Ended March 31, 2024 and 2023 |     | F-5  |
| Consolidated Statements of Cash Flows for the Years Ended March 31, 2024 and 2023                      |     | F-6  |
| Notes to the Consolidated Financial Statements                                                         |     | F-7  |

<div align='center'>F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

| To: | The Board of Directors and Shareholders of |
|     | Living Homeopathy International Limited    |

Opinion on the Financial Statements

We have audited the accompanying consolidated
balance sheets of Living Homeopathy International Limited and its subsidiaries (collectively the “Company”) as of March 31,
2024 and 2023, and the related consolidated statements of income and comprehensive income, changes in shareholders’ equity, and
cash flows for each of the years in the two-year period ended March 31, 2024, and the related notes (collectively referred to as the “financial
statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company
as of March 31, 2024 and 2023, and the results of its operations and its cash flows for each of the years in the two-year period ended
March 31, 2024, in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These financial statements are the responsibility
of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based