Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 97

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 97
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including accountable expenses) 
 payable by us. The pro forma as adjusted information is illustrative only, and we will adjust this information based on the actual initial  
 public offering price and other terms of this offering determined at pricing. Additional paid-in capital includes the net proceeds we       
 expect to receive in this offering (excluding any over-allotment Class A Ordinary Shares that may be sold pursuant to the over-allotment    
 option), after deducting the underwriting discounts, non-accountable expense allowance, and other estimated offering expenses (including    
 accountable expenses) payable by us. We estimate that such net proceeds will be approximately $4.13 million.                                |

<div align='center'>52

DILUTION</div>

If you invest in the Class A
Ordinary Shares, your interest will be diluted for each Class A Ordinary Share you purchase to the extent of the difference between
the initial public offering price per Ordinary Share and our net tangible book value per Ordinary Share after this offering.
Dilution results from the fact that the initial public offering price per Ordinary Share is substantially in excess of the net
tangible book value per Ordinary Share attributable to the existing shareholders for our presently outstanding Ordinary
Shares.

Our net tangible book value as of September 30,
2024 was $2,219,741, or $0.22 per Ordinary Share. Net tangible book value represents the amount of our total consolidated tangible assets,
less the amount of our total consolidated liabilities. Dilution is determined by subtracting the as adjusted net tangible book value per
Ordinary Share (as adjusted for the offering) from the initial public offering price per Ordinary Share and after deducting the estimated
discounts to the underwriter and the estimated offering expenses payable by us.

Dilution to New Investors if the Offering Amount is Sold without Exercise of the Over-allotment Option

After giving further effect to our sale of 1,250,000 Class A Ordinary Shares
in this offering at the assumed public offering price of $5.00 per Class A Ordinary Share, which is the midpoint of the price range set
forth on the cover page of this prospectus, and after deducting underwriting discount and estimated offering expenses payable by us, our
as adjusted net tangible book value as of September 30, 2024 is $6,115,441, or $0.56 per Ordinary Share. This represents an immediate
increase in as adjusted net tangible book value per Ordinary Share of $0.34 to our existing shareholders, and an immediate