Company: LHI
Filing Date: 2025-08-08
Form Type: F-1/A
Source: 0001213900-25-073646
Chunk: 236

Company: Living Homeopathy International Ltd.
Filing Date: 2025-08-08
Form: F-1/A
Chunk 236
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ated                         
 for effect of share reorganization (see Note 1). |

<div align='center'>The accompanying notes are an integral part
of these consolidated financial statements.

F-4

LIVING HOMEOPATHY INTERNATIONAL LTD. AND ITS SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY

FOR THE YEARS ENDED MARCH 31, 2025 AND 2024

(Amount in U.S. dollars, except for share and per share data, or otherwise noted)</div>

|                                         |     | Ordinary shares* 
 Class A –        
 No. of           
 shares           |           |     | Amount |     |     | Class B – 
 No. of    
 shares    |           |     | Amount |     |     | Additional 
 paid-in    
 capital    |       |     | Retained     
 earnings/    
 (accumulated 
 losses)      |           |   |     | Accumulated   
 other         
 comprehensive 
 loss          |         |   |     | Total |           |   |
|:----------------------------------------|:----|:-----------------|----------:|:----|:-------|----:|:----|:----------|----------:|:----|:-------|----:|:----|:-----------|------:|:----|:-------------|----------:|:--|:----|:--------------|--------:|:--|:----|:------|----------:|:--|
| Balance as of April 1, 2023             |     |                  | 9,000,000 |     | $      | 900 |     |           | 1,000,000 |     | $      | 100 |     | $          | 1,282 |     | $            | 2,698,716 |   |     | $             | (38,792 | ) |     | $     | 2,662,206 |   |
| Dividend declared                       |     |                  |         - |     |        |   - |     |           |         - |     |        |   - |     |            |     - |     |              |  (325,078 | ) |     |               |       - |   |     |       |  (325,078 | ) |
| Net income                              |     |                  |         - |     |        |   - |     |           |         - |     |        |   -