Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 294

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 294
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  91,934 |

Notes:

| (a) | The Company sold all                                                                                                                  
 kinds of healthcare products, personal care products and water filters and related products to Living Homeopathy Limited (Macau).     
 Living Homeopathy Limited (Macau) is a distributor of the Company that sells all kinds of healthcare products, personal care products 
 and water filters and related products in Macau.                                                                                      |

| (b) | The Company purchased                                                                                                              
 certain homeopathic remedies from Living Homeopathy Limited (Macau). The products purchased from Living Homeopathy Limited (Macau) 
 were not duplicated with sales to Living Homeopathy Limited (Macau).                                                               |

| (c) | Living HK entered into                                                                                                                  
 a tenancy agreement with Silver Link Limited pursuant to which Living HK leased a property owned by Silver Link Limited for the purpose 
 of use as an office premise.                                                                                                            |

Details of related party balances are summarized
as follow:

| Name of the related party         |     | Nature of balance             |     | As of 
 2024  | September 30, |     | As of 
 2024  | March 31, |
|:----------------------------------|:----|:------------------------------|:----|:------|--------------:|:----|:------|----------:|
| Mr. To                            |     | Amount due to related parties |     | $     |        92,292 |     | $     |         - |
| Ms. Hung                          |     | Amount due to related parties |     | $     |       671,302 |     |       |         - |
| Living Homeopathy Limited (Macau) |     | Accounts payable              |     | $     |       309,685 |     | $     |   214,120 |

Amount due to a related party was interest-free,
unsecured and repayable on demand. The Company obtained funds from its related party for working capital use. No fund was obtained from
or paid to related parties subsequently.

Remuneration to senior management for the
six months ended September 30, 2024 and March 31, 2024 were:

|                                                 |     | For the six months ended 
 September 30,            |    2024 |     |   |    2023 |
|:------------------------------------------------|:----|:-------------------------|--------:|:----|:--|--------:|
| Salaries and other short term employee benefits |     | $