Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 266

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 266
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| Advance from a related party                 |     |                     |    924,241 |   |     |      | - |
| Net cash generated from financing activities |     |                     |    (82,926 | ) |     |      | - |
| Net change in cash and cash equivalents      |     |                     |          - |   |     |      | - |
| Cash and cash equivalents, beginning of year |     |                     |          - |   |     |      | - |
| Cash and cash equivalents, end of year       |     | $                   |          - |   |     | $    | - |

| (i) | Basis of preparation |

The Company was incorporated under the laws
of the Cayman Islands as a limited company on May 7, 2024 and as a holding company.

In the condensed parent company only financial
statements, the Company’s investment in subsidiary stated at cost of acquisition in Living Global. Those condensed parent company
only financial statements should be read in connection with the consolidated financial statements and notes hereto.

| (ii) | Restricted net assets |

Schedule I of Rule 5-04 of Regulation S-X
requires the condensed financial information of registrant shall be filed when the restricted net assets of consolidated subsidiaries
exceed 25 percent of consolidated net assets as of the end of the most recently completed fiscal year. For purposes of the above test,
restricted net assets of consolidated subsidiaries shall mean that amount of the registrant’s proportionate share of net assets
of consolidated subsidiaries (after intercompany eliminations) which as of the end of the most recent fiscal year may not be transferred
to the parent company by subsidiaries in the form of loans, advances or cash dividends without the consent of a third party (i.e., lender,
regulatory agency, foreign government, etc.).

The condensed parent company only financial
statements have to be prepared in accordance with Rule 12-04, Schedule I of Regulation S-X if the restricted net assets of the subsidiaries
of Living Homeopathy International Ltd. exceed 25% of the consolidated net assets of Living Homeopathy International Ltd. The Company
generates revenues from its wholly owned subsidiary in Hong Kong. The ability of Living Homeopathy Limited in Hong Kong to pay dividends
is not restricted. In this connection, the restricted net assets of the subsidiaries of Living Homeopathy International Ltd. do not exceed
25% of the consolidated net assets of Living Homeopathy International Ltd. and accordingly the above condensed parent company only financial