Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 254

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 254
---
 and comprehensive income and cash flows.

Note 3 – Inventories, net

Inventories, net, consisted of the following:

|                  |     | As of March 31, |    2025 |     |   |      2024 |
|:-----------------|:----|:----------------|--------:|:----|:--|----------:|
| Raw materials    |     | $               | 378,616 |     | $ |   556,402 |
| Finished goods   |     |                 | 344,093 |     |   |   548,461 |
| Inventories, net |     | $               | 722,709 |     | $ | 1,104,863 |

For the years ended March 31, 2025 and 2024,
$48,160 and $19,212 of impairment for inventories was charged to consolidated statements of income and comprehensive income, respectively.

<div align='center'>F-16</div>

Note 4 – Property and equipment, net

Property and equipment, net, consisted of
the following:

|                                |     | As of March 31, |     2025 |   |     |   |       2024 |   |
|:-------------------------------|:----|:----------------|---------:|:--|:----|:--|-----------:|:--|
| Land and building              |     | $               |        - |   |     | $ |  3,159,396 |   |
| Leasehold improvements         |     |                 |  263,847 |   |     |   |    262,296 |   |
| Motor vehicles                 |     |                 |   42,477 |   |     |   |     42,227 |   |
| Furniture and fixtures         |     |                 |   29,090 |   |     |   |     28,919 |   |
| Office equipment               |     |                 |   18,915 |   |     |   |     18,805 |   |
| Total costs                    |     |                 |  354,329 |   |     |   |  3,511,643 |   |
| Less: accumulated depreciation |     |                 | (354,329 | ) |     |   | (1,521,624 | ) |
| Property and equipment, net    |     | $               |        - |