Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 264

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 264
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 as a limited company on May 7, 2024 and as a holding company.

In the condensed parent company only financial
statements, the Company’s investment in subsidiary stated at cost of acquisition in Living Global. Those condensed parent company
only financial statements should be read in connection with the consolidated financial statements and notes hereto.

| (ii) | Restricted net assets |

Schedule I of Rule 5-04 of Regulation S-X requires
the condensed financial information of registrant shall be filed when the restricted net assets of consolidated subsidiaries exceed 25
percent of consolidated net assets as of the end of the most recently completed fiscal year. For purposes of the above test, restricted
net assets of consolidated subsidiaries shall mean that amount of the registrant’s proportionate share of net assets of consolidated
subsidiaries (after intercompany eliminations) which as of the end of the most recent fiscal year may not be transferred to the parent
company by subsidiaries in the form of loans, advances or cash dividends without the consent of a third party (i.e., lender, regulatory
agency, foreign government, etc.).

The condensed parent company only financial statements
have to be prepared in accordance with Rule 12-04, Schedule I of Regulation S-X if the restricted net assets of the subsidiaries of Living
Homeopathy International Ltd. exceed 25% of the consolidated net assets of Living Homeopathy International Ltd. The Company generates
revenues from its wholly owned subsidiary in Hong Kong. The ability of Living Homeopathy Limited in Hong Kong to pay dividends is not
restricted. In this connection, the restricted net assets of the subsidiaries of Living Homeopathy International Ltd. do not exceed 25%
of the consolidated net assets of Living Homeopathy International Ltd. and accordingly the above condensed parent company only financial
information of Living Homeopathy International Ltd. is presented for supplementary reference.

As of March 31, 2025 and 2024, there were no
material contingencies, significant provisions of long-term obligations, mandatory dividend or redemption requirements of redeemable
stock or guarantees of the Company, except for those that have been separately disclosed in the consolidated financial statements, if
any.

<div align='center'>F-25

1,250,000 Class A Ordinary Shares

Living Homeopathy International Ltd.

PROSPECTUS</div>

| Craft Capital Management LLC | Revere         
 Securities LLC |

<div align='center'>,
2025</div>

Until and including ,
2025 (the 25 day after the date of this prospectus