Company: LHI
Filing Date: 2025-01-27
Form Type: DRS/A
Source: 0001213900-25-006939
Chunk: 231

Company: Living Homeopathy International Ltd.
Filing Date: 2025-01-27
Form: DRS/A
Chunk 231
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   (205,185 | ) |
| Net income                                 |     |                     |    753,429 |   |     |      |  1,129,504 |   |
| Other comprehensive income (loss)          |     |                     |            |   |     |      |            |   |
| Foreign currency translation adjustment    |     |                     |      8,026 |   |     |      |     (8,332 | ) |
| Total comprehensive income                 |     | $                   |    761,455 |   |     | $    |  1,121,172 |   |
| Earnings per share                         |     |                     |            |   |     |      |            |   |
| – Basic and diluted*                       |     | $                   |       0.08 |   |     | $    |       0.11 |   |
| Weighted average number of ordinary shares |     |                     |            |   |     |      |            |   |
| – Basic and diluted*                       |     |                     | 10,000,000 |   |     |      | 10,000,000 |   |

| * | Retrospectively restated for effect of share reorganization (see Note 1). |

<div align='center'>The accompanying notes are an integral part of
these consolidated financial statements.

F-4

LIVING HOMEOPATHY INTERNATIONAL LIMITED AND ITS SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY

FOR THE YEARS ENDED MARCH 31, 2024 AND 2023

(Amount in U.S. dollars, except for share and per share data, or otherwise noted)</div>

|                                         |     | Ordinary shares* 
 Class A –        
 No. of           
 shares           |           |     | Amount |     |     | Class B – 
 No. of    
 shares    |           |     | Amount |     |     | Additional 
 paid-in    
 capital    |       |     | Retained     
 earnings/    
 (accumulated 
 losses)      |            |   |     | Accumulated   
 other         
 comprehensive 
 loss          |         |   |     | Total |            |   |
|:----------------------------------------|:----|:-----------------|----------:|:----|:-------|----:|:----|:----------|----------:|:----|:-------|