Company: LHI
Filing Date: 2025-01-27
Form Type: DRS/A
Source: 0001213900-25-006939
Chunk: 247

Company: Living Homeopathy International Ltd.
Filing Date: 2025-01-27
Form: DRS/A
Chunk 247
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 charged to consolidated statements of income and comprehensive income, respectively.

Note 4 – Property and equipment, net

Property and equipment, net, consisted of the
following:

|                                |     | As of March 31, |       2024 |   |     |   |       2023 |   |
|:-------------------------------|:----|:----------------|-----------:|:--|:----|:--|-----------:|:--|
| Land and building              |     | $               |  3,159,396 |   |     | $ |  3,149,737 |   |
| Leasehold improvements         |     |                 |    262,296 |   |     |   |    261,494 |   |
| Motor vehicles                 |     |                 |     42,227 |   |     |   |     42,098 |   |
| Furniture and fixtures         |     |                 |     28,919 |   |     |   |     28,830 |   |
| Office equipment               |     |                 |     18,805 |   |     |   |     18,747 |   |
| Total costs                    |     |                 |  3,511,643 |   |     |   |  3,500,906 |   |
| Less: accumulated depreciation |     |                 | (1,521,624 | ) |     |   | (1,430,927 | ) |
| Property and equipment, net    |     | $               |  1,990,019 |   |     | $ |  2,069,979 |   |

Depreciation expenses were $86,321 and $86,164
for the years ended March 31, 2024 and 2023, respectively.

<div align='center'>F-16</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 March 31, |       2024 |   |     |   |      2023 |   |
|:-------------------------------|:----|:----------------|-----------:|:--|:----|:--|----------:|:--|
| Cost                           |     | $               |  1,127