Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 97

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 97
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 general financial condition, contractual restrictions and other factors that the board of directors may deem relevant. Please see the section entitled “Taxation” beginning on page 122 of this prospectus for information on the potential tax consequences of any cash dividends declared.

<div align='center'>51

CAPITALIZATION</div>

The following table sets forth our capitalization
as of September 30, 2024:

| ● | on an actual basis; and |

| ● | on an as adjusted basis to reflect the issuance and sale of [●]                                                                            
 Class A Ordinary Shares by us in this offering at the assumed initial public offering price of $[●] per Class A Ordinary Share,            
 which is the midpoint of the estimated initial public offering price range set forth on the cover page of this prospectus, after deducting 
 the estimated underwriting discounts and the estimated offering expenses payable by Living Homeopathy.                                     |

You should read this table together with our consolidated financial statements and the related notes included elsewhere in this prospectus and the information under “Management’s Discussion and Analysis of Financial Condition and Results of Operations.” beginning on page 55 of this prospectus.

|                                                                                                                            |     | September 
 30, 2024  |           |   |     |          |
|:---------------------------------------------------------------------------------------------------------------------------|:----|:----------|----------:|:--|:----|:---------|
|                                                                                                                            |     | Actual    |           |   |     | Adjusted |
|                                                                                                                            |     | US$       |           |   |     | US$      |
| Shareholders’ equity:                                                                                                      |     |           |           |   |     |          |
| Class A Ordinary Shares, US$0.001 par value, authorized                                                                    
 450,000,000 shares and 9,000,000 shares issued and outstanding on actual basis as of September 30, 2024; [●] shares issued 
 and outstanding, as adjusted to reflect the 50,000,000 Class A Ordinary Shares issued and outstanding as of March 31, 2024 |     |           |       900 |   |     |          |
| Class B Ordinary Shares, US$0,001 par value, authorized 50,000,000 shares and                                              
 1,000,000 shares issued and outstanding as of September 30, 2024                                                           |     |           |       100 |   |     |          |
| Additional paid-in capital                                                                                                 |     |           |