Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 128

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 128
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| Net cash generated from operating activities             |     | $                        |   362,130 |   |     | $ |   302,872 |   |
| Net cash used in investing activities                    |     |                          |         - |   |     |   |         - |   |
| Net cash used in financing activities                    |     |                          |  (320,179 | ) |     |   |  (173,580 | ) |
| Net increase in cash                                     |     |                          |    41,951 |   |     |   |   129,292 |   |
| Effect of exchange rate changes on cash                  |     |                          |    17,078 |   |     |   |     5,371 |   |
| Cash and cash equivalents at the beginning of the period |     |                          | 2,314,926 |   |     |   | 2,195,190 |   |
| Cash and cash equivalents at the end of the period       |     | $                        | 2,373,955 |   |     | $ | 2,329,853 |   |

Net cash generated from operating activities

Net cash generated from operating activities
was $362,130 and $302,872 for the six months ended September 30, 2024 and 2023, respectively. When comparing the first half of 2024 with
same period of 2023:

For the six months ended September 30, 2024,
our net cash generated from operating activities was $362,130, which was primarily derived from (i) increase in accrued expenses and
other payables by $349,167 for which mainly represented increase in deferred offering cost payables and accrued professional fee according
to contract milestones; (ii) increase of accounts payable by $80,236 due to extension of the settlement period for outstanding payables;
while partially offset by (i) increase in non-current deposits by $44,516 refundable deposit to e-commerce platform; and (ii) net loss
after adjustment for non-cash depreciation of $12,491.

For the six months ended September 30, 2023,
our net cash generated from operating activities was $302,872, which mainly resulted from (i) net income of $520,092 and adjusted for
non-cash depreciation of $43,121; (ii) increase in income tax payable by $82,882 as current income