Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 106

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 106
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 and marketing expenses, staff costs and employee benefits, depreciation, lease expenses and other general and administrative expenses.

| ● | Our selling expenses primarily include commission paid to our sales personnel, advertising expenses                                         
 and other marketing and promotion related expenses.                                                                                         |
| ● | Our staff costs and employee benefits consist of salaries and employee benefits paid and payable to                                         
 our employees.                                                                                                                              |
| ● | Our depreciation consists of depreciation                                                                                                   
 charge on land and building owned by the Company and leasehold improvement on our retail store.                                             |
| ● | Our lease expenses consist of rental expenses                                                                                               
 for our retail store and warehouse.                                                                                                         |
| ● | Our other general and administrative expenses primarily include repair and maintenance for our retail                                       
 store, legal and professional fee, consumables, system fees, travelling, property related expenses, office expenses and other miscellaneous 
 administrative expenses.                                                                                                                    |

Operating Income

Operating income is calculated as gross profit minus operating expenses. Operating income excludes interest expense, other income (expense), and income tax expenses. We use operating income as an indicator of the productivity of our business and our ability to manage expenses.

Results of Operations

This information should be read together with our consolidated financial statements and related notes included elsewhere in this prospectus. The results of operations in any period are not necessarily indicative of our future trends.

For the Years Ended March 31, 2025 and 2024

The following table summarizes the results of
our operations for the years ended March 31, 2025 and 2024, respectively, and provides information regarding the dollar and percentage
change during such periods.

|                                           |     | For the years ended 
 March 31,           |       2025 |   |     |   |       2024 |   |     | Variance |   Amount |   |     |     |       % |    |
|:------------------------------------------|:----|:--------------------|-----------:|:--|:----|:--|-----------:|:--|:----|:---------|---------:|:--|:----|:----|--------:|:---|
| Revenue                                   |     | $                   |  8,422,639 |   |     | $ |  8,510,216 |   |     | $        |  (87,577 | ) |     |     |    (1.0 | )% |
| Cost of revenue                           |     |                     | (1,999,245 |