Company: LHI
Filing Date: 2025-01-27
Form Type: DRS/A
Source: 0001213900-25-006939
Chunk: 108

Company: Living Homeopathy International Ltd.
Filing Date: 2025-01-27
Form: DRS/A
Chunk 108
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     |        |   363,197 |     |            |  4.0 | % |     |          |   10,220 | ) |     |   |  2.8 | %  |
| Total                               
 operating expenses                  |     | $                         | 5,454,242 |     |            | 64.1 | % |     | $      | 5,569,778 |     |            | 60.8 | % |     | $        | (115,536 | ) |     |   | (2.1 | )% |

Selling and marketing expenses

Our selling and marketing expenses primarily included commission paid to our sales personnel, advertising expenses and other marketing and promotion related expenses.

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Our selling and marketing expenses decreased
by $175,861 or 4.4% from $3,982,611 for the year ended March 31, 2023 to $3,806,750 for the year ended March 31, 2024. As a percentage
of revenue, our selling expenses accounted for 44.7% and 43.5% of our total revenue for the years ended March 31, 2024 and 2023, respectively.
The decrease in selling and marketing expenses was primarily attributable to (i) $285,036 decrease in commission paid to our salesperson
in portion to decrease in revenue; and offset by (i) $60,184 increase in products testing fee in obtaining product certificates from
the Hong Kong Standards and Testing Centre, the Hong Kong Certification Limited and NSF (US); and (ii) $55,480 increase in exhibition
event and translation service for promotional purpose.

Staff costs and employee benefits

Our staff costs and employee benefits consist
of salaries and employee benefits paid and payable to our employees. Our staff costs and employee benefits increased by $49,449 or 5.7%
from $865,318 for the year ended March 31, 2023 to $914,767 for the year ended March 31, 2024. As a percentage of staff costs and employee
benefits accounted for 10.7% and 9.4% of our total revenue for the years ended March 31, 2024 and 2023, respectively. The increase in
staff costs and employee benefits was primarily attributable to increase of $178,266 in directors’ remuneration and partially offset
by decrease of $