Company: LHI
Filing Date: 2025-08-08
Form Type: F-1/A
Source: 0001213900-25-073646
Chunk: 235

Company: Living Homeopathy International Ltd.
Filing Date: 2025-08-08
Form: F-1/A
Chunk 235
---
   |
| Shareholders’ equity:                                                                     |     |                 |           |   |     |      |           |   |
| Class A ordinary shares, $0.0001 par value; 450,000,000                                   
 shares authorized; 9,000,000 shares issued and outstanding as of March 31, 2025 and 2024* |     |                 |       900 |   |     |      |       900 |   |
| Class B ordinary shares, $0.0001 par value; 50,000,000                                    
 shares authorized; 1,000,000 shares issued and outstanding as of March 31, 2025 and 2024* |     |                 |       100 |   |     |      |       100 |   |
| Additional paid-in capital                                                                |     |                 |     1,282 |   |     |      |     1,282 |   |
| Retained earnings                                                                         |     |                 | 2,955,637 |   |     |      | 3,127,067 |   |
| Accumulated other comprehensive loss                                                      |     |                 |   (10,985 | ) |     |      |   (30,766 | ) |
| Total shareholders’ equity                                                                |     |                 | 2,946,934 |   |     |      | 3,098,583 |   |
| Total liabilities and shareholders’                                                       
 equity                                                                                    |     | $               | 5,244,295 |   |     | $    | 6,016,095 |   |

| * | 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-3

LIVING HOMEOPATHY INTERNATIONAL LTD. AND ITS SUBSIDIARIES

CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME

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

| Net revenue                                |     | For the years ended 
 March 31,           
 2025                |            |   |     | 2024 |            |   |
|:-------------------------------------------|:----|:--------------------|-----------:|:--|:----|:-----|-----------:|:--|
| Net revenue                                |     | $                   |  8