Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 276

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 276
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22,098 | ) |
| Income before income taxes                 |     |                          |     12,652 |   |     |      |    605,548 |   |
| Income taxes expenses                      |     |                          |    (46,586 | ) |     |      |    (85,456 | ) |
| Net (loss) income                          |     |                          |    (33,934 | ) |     |      |    520,092 |   |
| Other comprehensive income                 |     |                          |            |   |     |      |            |   |
| Foreign currency translation adjustment    |     |                          |     22,396 |   |     |      |      6,549 |   |
| Total comprehensive (loss) income          |     | $                        |    (11,538 | ) |     | $    |    526,641 |   |
| (Loss) earnings per share                  |     |                          |            |   |     |      |            |   |
| – Basic and diluted*                       |     | $                        |     (0.001 | ) |     | $    |      0.053 |   |
| Weighted average number of ordinary shares |     |                          |            |   |     |      |            |   |
| – Basic and diluted*                       |     |                          | 10,000,000 |   |     |      | 10,000,000 |   |

| * | Retrospectively restated                         
 for effect of share reorganization (see Note 1). |

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

F-26

LIVING HOMEOPATHY INTERNATIONAL LIMITED AND ITS SUBSIDIARIES

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY

FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2024 AND 2023

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

|                                         |     | Ordinary shares* 
 Class A –        
 No. of           
 shares           |           |     | Amount |     |     | Class B – 
 No. of    
 shares    |           |     | Amount |     |     | Additional 
 paid-in    
 capital    |       |     | Retained earnings |           |