Company: LHI
Filing Date: 2025-08-08
Form Type: F-1/A
Source: 0001213900-25-073646
Chunk: 108

Company: Living Homeopathy International Ltd.
Filing Date: 2025-08-08
Form: F-1/A
Chunk 108
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 2024 to $256,203 for the year ended March 31, 2025. Personal care products, including mouthwash,
handwash and hair conditioners, were launched to meet daily necessities of customers. The increase in revenue from personal care products
was mainly driven by the increase in quantity sold. In fiscal year 2025, we sold 16,391 units of personal care products, which increased
by 2,093 units or 14.6% from 14,298 units sold in fiscal year 2024. This was mainly due to the increased demand for mouthwash and handwash
in fiscal year 2025, resulting from an increase in global awareness of personal hygiene.

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Sale of water filters and related products

Our sales of water filters and related products decreased by $203,963
or 55.1% from $370,019 for the year ended March 31, 2024 to $166,056 for the year ended March 31, 2025. The decrease in revenue from sales
of water filters and related products was driven by decrease in quantity sold. In fiscal year 2025, we sold 2,499 units of water filters
and related products, a decrease by 3,556 units or 58.7% from 6,055 units sold in fiscal year 2024. This was mainly attributable to decreased
demand for filter cartridges and filter shells for regular replacement in fiscal year 2025. However, the average unit price of water filters
and related products increased by 142.3% from $61.1 in fiscal year 2024 to $148.1 in fiscal year 2025. This increase was mainly driven
by the increase in sets of waters filters sold with higher selling price per unit and decreased demand for lower-priced filter cartridges
and filter shells.

Cost of revenue

Our cost of revenue mainly includes cost of raw materials purchased,
inbound freight cost, and packaging fee. Write-down of inventory for lower cost or net realizable value adjustment are also charged to
cost of revenue. The following table sets forth the breakdown of our cost of revenue by category for the years ended March 31, 2025 and
2024, respectively.

| Cost of revenue from                        |     | For the years ended 
 March               
 31,                 
 2025                |           |     | 2024 |           |     | Variance 
 Amount   |          |