Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 240

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 240
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832 |   |
| Supplemental non-cash activities:                                             |     |                     |            |   |     |      |           |   |
| Dividends made through reduction in amount due from                           
 shareholder                                                                   |     | $                   |    983,560 |   |     | $    |         - |   |
| Operating lease right-of-use assets obtained in exchange                      
 for operating lease liabilities                                               |     | $                   |    527,306 |   |     | $    |         - |   |
| Land and building transferred to controlling shareholder                      |     | $                   |  1,962,362 |   |     | $    |         - |   |
| Bank borrowings discharged to controlling shareholder                         |     | $                   |  2,162,619 |   |     | $    |         - |   |

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

F-6

LIVING HOMEOPATHY INTERNATIONAL LTD. AND ITS SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</div>

Note 1 – Organization and nature of business

Living Homeopathy International Ltd. (the
“Company”) and its subsidiaries (collectively the “Group”) conducts its primary operations through its indirect
wholly owned subsidiary, Living Homeopathy Limited (“Living HK”), in Hong Kong. The Group engages in retail and wholesale
of various healthcare products, personal care products and water filters and related products for over twenty years in Hong Kong. The
Company mainly focus in providing healthcare products include homeopathic remedies, homeopathic co-remedies and classic flower remedies
that are free from additives.

The Company, incorporated on May 7, 2024 under
the laws of the Cayman Islands, is an investment holding company of the Group.

Living Homeopathy Global Ltd. (“Living
Global”), a British Virgin Islands (“BVI”) company limited by shares incorporated on May 27, 2024 and a wholly owned
subsidiary controlled by the Company, is the immediate holding company of Living HK, a company incorporated in Hong Kong with limited
liability on June 21, 1994 and the Group’s operating subsidiary in Hong Kong.

Prior to the reorganization described below,
Living HK was direct wholly-owned and controlled by Mr. Ka Lun To (“Mr. To”), the controlling shareholder.

In connection with its proposed initial public
offering, the Company undertook