Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 55

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 55
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Living Homeopathy will incur increased costs as a result of being a public company, particularly after Living Homeopathy ceases to qualify as an “emerging growth company.”

Upon consummation of this offering, Living Homeopathy will incur significant legal, accounting and other expenses as a public company that Living Homeopathy did not incur as a private company. The Sarbanes-Oxley Act of 2002, as well as rules subsequently implemented by the SEC, impose various requirements on the corporate governance practices of public companies. Living Homeopathy is an “emerging growth company,” as defined in the JOBS Act and will remain an emerging growth company until the earlier of (1) the last day of the fiscal year (a) following the fifth anniversary of the completion of this offering, (b) in which we have total annual gross revenue of at least $1.235 billion, or (c) in which we are deemed to be a large accelerated filer, which means the market value of Living Homeopathy’s Class A Ordinary Shares that is held by non-affiliates exceeds $700 million as of the prior fiscal year end, and (2) the date on which Living Homeopathy has issued more than $1.0 billion in non-convertible debt during the prior three-year period. An emerging growth company may take advantage of specified reduced reporting and other requirements that are otherwise applicable generally to public companies. These provisions include exemption from the auditor attestation requirement under Section 404 in the assessment of the emerging growth company’s internal control over financial reporting and permission to delay adopting new or revised accounting standards until such time as those standards apply to private companies.

Compliance with these rules and regulations increases Living Homeopathy’s legal and financial compliance costs and makes some corporate activities more time-consuming and costly. After Living Homeopathy is no longer an “emerging growth company,” or until five years following the completion of Living Homeopathy’s initial public offering, whichever is earlier, Living Homeopathy expects to incur significant expenses and devote substantial management effort toward ensuring compliance with the requirements of Section 404 and the other rules and regulations of the SEC. For example, as a public company, Living Homeopathy has been required to increase the number of independent directors and adopt policies regarding internal controls and disclosure controls and procedures. Living Homeopathy has incurred additional costs in obtaining director and officer liability insurance. In addition, Living Homeopathy incurs additional costs associated with its public company reporting requirements. It may also