Company: LHI
Filing Date: 2025-01-27
Form Type: DRS/A
Source: 0001213900-25-006939
Chunk: 254

Company: Living Homeopathy International Ltd.
Filing Date: 2025-01-27
Form: DRS/A
Chunk 254
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51,508 |     |   |    37,182 |
| Cost of sales of water filters and related products |     |                     |    67,640 |     |   |    61,748 |
| Total cost of revenue                               |     | $                   | 2,129,258 |     | $ | 2,299,177 |

The following table sets forth a breakdown of
gross profit and gross profit margin for the years ended March 31, 2024 and 2023, respectively:

|                                                            |     | For the years ended March 31, 
 Gross                         
 Profit                        |      2024 |     | Gross  
 Margin |      |   |     | Gross  
 Profit |      2023 |     | Gross  
 Margin |      |   |
|:-----------------------------------------------------------|:----|:------------------------------|----------:|:----|:-------|-----:|:--|:----|:-------|----------:|:----|:-------|-----:|:--|
| Gross profit of sale of healthcare products                |     | $                             | 5,921,915 |     |        | 74.7 | % |     | $      | 6,441,541 |     |        | 74.5 | % |
| Gross profit of sale of personal care products             |     |                               |   156,664 |     |        | 75.3 | % |     |        |   146,500 |     |        | 79.8 | % |
| Gross profit of sale of water filters and related products |     |                               |   302,379 |     |        | 81.7 | % |     |        |   275,678 |     |        | 81.7 | % |
| Total gross profit                                         |     | $                             | 6,380,958 |     |        | 75.0 | % |     | $      | 6,863,719 |     |        | 74.9 | % |

Note 12 – Income taxes

The Company is subject to income taxes on an entity
basis on income derived from the location in which each entity is domiciled.

The Company is incorporated in the Cayman Islands
as an offshore holding company and is not subject to tax on income or capital gain under the laws of the Cayman Islands.

Living Global is incorporated in the British Virgin
Islands (“BVI”) as an offshore holding