Company: LHI
Filing Date: 2025-01-27
Form Type: DRS/A
Source: 0001213900-25-006939
Chunk: 176

Company: Living Homeopathy International Ltd.
Filing Date: 2025-01-27
Form: DRS/A
Chunk 176
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 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 kind of healthcare products, personal care products and  
 water filters and related products in Macau.                                                                                       |

| (2) | 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).                                                                         |

| (3) | Living Homeopathy Hong Kong entered into a tenancy agreement with Silver Link Limited pursuant                                   
 to which Living Homeopathy Hong Kong leased a property owned by Silver Link Limited for the purpose of use as an office premise. |

Balances with related parties consisted of the following:

|                                   | Name of the related party |                               | Nature of balance | As of March 31, |    2024 |     |   |    2023 |     |   |      2022 |
|:----------------------------------|:--------------------------|:------------------------------|:------------------|:----------------|--------:|:----|:--|--------:|:----|:--|----------:|
| Mr. To                            |                           | Amount due to a related party |                   | $               |       - |     | $ |  76,996 |     | $ | 1,641,999 |
| Living Homeopathy Limited (Macau) |                           | Accounts payable              |                   | $               | 214,120 |     | $ | 151,629 |     | $ |    29,491 |

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. The amount due to a related party has settled as of December 31, 2023. No fund was obtained from or paid to related parties subsequently.

On August 13, 2024, the Company transferred
the ownership of the land and building, including the apartment on the gound and first floors of Royal Garden, Nos. 122-124 Boundary
Street, Kowloon, Hong Kong, corresponding flower bed and adjacent garden, and car parking space, with net carrying amount of $1,954,119
and released the Hang Seng Mortgage Loan of $2,153,057 to Mr. To, the controlling shareholder of the Company, which resulted in $