Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 254

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 254
---
 the
following:

|                                   |     | As of March 31, |    2025 |     |   |   2024 |
|:----------------------------------|:----|:----------------|--------:|:----|:--|-------:|
| Lease liabilities, current        |     | $               | 267,039 |     | $ | 45,451 |
| Lease liabilities, non-current    |     |                 |  45,387 |     |   |      - |
| Total operating lease liabilities |     | $               | 312,426 |     | $ | 45,451 |

The weighted-average remaining lease terms and discount rates of the
operating leases are as follows:

|                                       |     | As of March 31, |           |   |     |      |           |   |
|                                       |     |            2025 |           |   |     | 2024 |           |   |
| Weighted-average remaining lease term |     |                 | 1.2 years |   |     |      | 0.2 years |   |
| Weighted-average discount rate (note) |     |                 |      3.14 | % |     |      |      1.39 | % |

| Note: | The                                                                                             
 Company uses its incremental borrowing rate based on the information available at commencement  
 date in determining the present value of future payments as the implicit rate cannot be readily 
 determined.                                                                                     |

<div align='center'>F-17</div>

The operating lease expense related to this lease
was $272,551 and $272,987 for the years ended March 31, 2025 and 2024, respectively.

The following table summarizes the maturity of operating lease liabilities
as of March 31, 2025:

|                                   |     | As of     
 March 31, 
 2025      |         |   |
|:----------------------------------|:----|:----------|--------:|:--|
| 12 months ending March 31, 2026   |     | $         | 272,703 |   |
| 12 months ending March 31, 2027   |     |           |  45,450 |   |
| Total lease payments              |     |           | 318,153 |   |
| Less: imputed interests           |     |           |  (5,727 | ) |
| Total operating lease liabilities |     | $