Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 146

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 146
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 production process compared to our healthcare products. We collaborate
with our selected manufacturers on the production, where we are responsible for design and preparing the ingredient lists and the manufacturers
are responsible for producing the products based upon our ingredient lists.

The raw materials of our personal care products
primarily include sweet almond oil, Calendula Tincture, and lavender from organic and natural resources. The manufacturer whom we collaborate
with to manufacture personal care products is based in Italy.

The raw materials of water filters and related
products primarily include high pressure activated carbon and microporous ceramics. The manufacturer we collaborate to manufacture is
based in the United States and the United Kingdom.

The prices of the major raw materials of our
personal care and water filters and related products have not fluctuated substantially.

Selection of Suppliers

When we decide to procure any particular new healthcare products,
which is usually driven by our observation of market development and consumer interest and our prediction of market demand, we search
online for potential supplying manufacturers. Some plants as the key ingredients of certain of our homeopathic co-remedies typically
grow in certain geographic regions, we focus our search for the potential supplying manufacturers in the relevant geographic regions.
After we identify certain potential candidates, we contact them with our inquires, including the background and qualification of the
candidates and the product quality, such as where the candidate sources the raw materials and its quality control process, and request
them to provide the relevant certificates. We also purchase sample products from the candidates for quality check, including arranging
for test by Hong Kong STC.

We require our suppliers to provide certain certifications to prove that their products are also compliant with the laws and regulations of the country of origin. Subject to the varying practices of each relevant origination country, which may also differ between products, suppliers need to provide, as applicable, (i) certificate of the origin, (ii) certificate of free sale, (iii) certificate of hygiene or bacteria check.

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Customers

We focus on the sales of our products in Hong
Kong. As the targeted customers are primarily individuals, our customer base is extensive and fragmented. For the years ended March 31,
2025 and 2024, no customer accounts for more than 10% of the Company’s revenue.

Some customers have participated in our mentor-mentee program. See “ Business – Marketing – Mentor-mentee program and policy” on page 81 of this prospectus.

Marketing

We carry out our sales