Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 179

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 179
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 the release of associated property installment loan agreements. The Company declared cash dividends 
 $325,078 during the year ended March 31, 2024.                                                                                            
 After the declaration of dividend, there                                                                                                  
 were no amount due to related parties as of March 31, 2025 and 2024. There was dividend of $983,560 and $38,831 which were reflected      
 in the consolidated statement of change in equity as of March 31, 2025 and 2024, respectively.                                            |

Balances with related parties consisted of the
following:

|                                   | Name of the related party |                                  | Nature of balance | As of March 31, |    2025 |     |   |    2024 |     |   |    2023 |
|:----------------------------------|:--------------------------|:---------------------------------|:------------------|:----------------|--------:|:----|:--|--------:|:----|:--|--------:|
| Mr. To                            |                           | Amount due to a related party(1) |                   | $               |       - |     | $ |       - |     | $ |  76,996 |
| Ms. Hung                          |                           | Amount due to a related party(1) |                   | $               | 924,241 |     |   |       - |     |   |       - |
| Living Homeopathy Limited (Macau) |                           | Accounts payable                 |                   | $               | 217,595 |     | $ | 214,120 |     | $ | 151,629 |

| (1) | 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. |

<div align='center'>102

DESCRIPTION OF SHARE CAPITAL</div>

We are a Cayman Islands exempted company incorporated with limited liability and our affairs are governed by our Amended and Restated Memorandum and Articles of Association, as amended and restated from time to time, and the Companies Act (As Revised) of the Cayman Islands, which is referred to as the Companies Act below, and the common law of the Cayman Islands.

As of the date of the prospectus, the authorized
share capital of the Company is $50,000, divided into 450,000,000 Class A Ordinary Shares, with a par value of $0.0001 each and 50