Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 293

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 293
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         |     |       |       264,207 |   |     |       |    262,296 |   |
| Motor vehicles                 |     |       |        42,535 |   |     |       |     42,227 |   |
| Furniture and fixtures         |     |       |        29,129 |   |     |       |     28,919 |   |
| Office equipment               |     |       |        18,941 |   |     |       |     18,805 |   |
| Total costs                    |     |       |       354,812 |   |     |       |  3,511,643 |   |
| Less: accumulated depreciation |     |       |      (354,569 | ) |     |       | (1,521,624 | ) |
| Property and equipment, net    |     | $     |           243 |   |     | $     |  1,990,019 |   |

Note: On August 13, 2024, Living HK transferred
the ownership of the land and building with net carrying amount of $1,954,119 and released the property installment loan agreement between
Living HK and Hang Seng Bank of $2,153,057 to Mr. To, the controlling shareholder of the Company, which resulted in an increase of $198,938
amount due to shareholder. In addition, the Company paid the stamp duty of $160,755 for the transfer of ownership of the land and building
on behalf of Mr. To, which resulted in a corresponding reduction to the outstanding amount due to shareholder. The above transactions
resulted in a net increase of $38,183 of in the amount due to shareholder.

Depreciation expenses were $21,443 and $43,121
for the six months ended September 30, 2024 and 2023, respectively.

<div align='center'>F-38</div>

Note 5 – Right-of-use assets, net and operating lease liabilities

The Company entered into leases for use of retail store and warehouse
premises in Hong Kong.

Right-of-use assets, net, consisted of the
following:

|                                |     | As of 
 2024  | September 30, |   |     | As of 
 2024  |  March 31, |   |
|:-------------------------------|:----|:------|--------------:|:--|: