Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 236

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 236
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 * | Retrospectively restated                         
 for effect of share reorganization (see Note 1). |

<div align='center'>The accompanying notes are an integral part of
these consolidated financial statements.

F-5

LIVING HOMEOPATHY INTERNATIONAL LTD. AND ITS SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

(Amount in U.S. dollars, except for share and per share data, or otherwise noted)</div>

| Cash flows from operating activities:                                         |     | For the years ended 
 March 31,           
 2025                |            |   |     | 2024 |           |   |
|:------------------------------------------------------------------------------|:----|:--------------------|-----------:|:--|:----|:-----|----------:|:--|
| Net income                                                                    |     | $                   |    812,130 |   |     | $    |   753,429 |   |
| Adjustments to reconcile net income to net cash used in operating activities: |     |                     |            |   |     |      |           |   |
| Depreciation – property and equipment                                         |     |                     |     36,052 |   |     |      |    86,321 |   |
| Impairment for inventories                                                    |     |                     |     48,160 |   |     |      |    19,212 |   |
| Changes in operating assets and liabilities:                                  |     |                     |            |   |     |      |           |   |
| Inventories                                                                   |     |                     |    339,871 |   |     |      |  (225,073 | ) |
| Prepayments to suppliers                                                      |     |                     |   (182,086 | ) |     |      |   149,211 |   |
| Prepaid expenses and other current assets                                     |     |                     |     29,175 |   |     |      |   (52,727 | ) |
| Tax recoverable                                                               |     |                     |    (19,222 | ) |     |      |   (14,540 | ) |
| Deferred tax assets                                                           |     |                     |     28,756 |   |     |      |     1,983 |   |
| Accounts payable                                                              |     |                     |      4,306 |   |     |      |    71,107 |   |
| Accrued expenses and other pay