Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 280

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 280
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 accounted
for as a recapitalization among entities under common control since the same shareholders controlled all these entities prior to and
after the Reorganization. The consolidation of the Company and its subsidiaries has been accounted for at historical cost and prepared
on the basis as if the aforementioned transactions had become effective as of the beginning of the first period presented in the accompanying
consolidated financial statements. The results of operations for the period presented comprise those of the previously separate entities
combined from the beginning of the period to the end of the period. By eliminating the effects of intra-entity transactions in determining
the results of operations for the period before the Reorganization, those results will be substantially the same as the results of operations
for the period after the date of Reorganization.

<div align='center'>F-29</div>

The effects of all inter-company transactions
are eliminated in consolidation. Furthermore, ASC 805-50-45-5 indicates that the financial statements and financial information presented
for prior years also shall be retrospectively adjusted to furnish comparative information.

As at the date of these unaudited interim
condensed consolidated financial statements, details of the subsidiaries are as follows:

| Name          
 of Entities   
 Living Global |     | Date          
 of            
 Incorporation 
 May 27, 2024  |     | Place                  
 of                     
 Incorporation          
 British Virgin Islands |     | Percentage  
 of direct   
 or indirect 
 ownership   
 by the      
 Company     
 100%        |     | Principal                                                     
 Activities                                                    
 Investment holding                                            |
|:--------------|:----|:--------------|:----|:-----------------------|:----|:------------|:----|:--------------------------------------------------------------|
| Living HK     |     | June 21, 1994 |     | Hong Kong              |     | 100%        |     | Sales of healthcare products,                                 
 personal care products and water filters and related products |

Note 2 – Summary of significant accounting policies

The accompanying unaudited interim condensed
consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States
of America (“U.S. GAAP”) and have been consistently applied. The unaudited interim condensed consolidated financial statements
do not include all the information and footnotes required by the U.S. GAAP for complete financial statements. Certain information and
note disclosures normally included in the annual financial statements prepared in accordance with the U.S. GAAP have been condensed or
omitted consistent with Article 10 of Regulation S