Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 248

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 248
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,882 | ) |
| Net change in cash and cash equivalents                                       |     |                     |   113,081 |   |     |      | (1,821,206 | ) |
| Effect of exchange rate changes on cash and cash equivalents                  |     |                     |     6,655 |   |     |      |     (8,473 | ) |
| Cash and cash equivalents, beginning of year                                  |     |                     | 2,195,190 |   |     |      |  4,024,869 |   |
| Cash and cash equivalents, end of year                                        |     | $                   | 2,314,926 |   |     | $    |  2,195,190 |   |
| Supplemental disclosure information:                                          |     |                     |           |   |     |      |            |   |
| Income tax paid                                                               |     | $                   |   263,640 |   |     | $    |    388,164 |   |
| Interest expense paid                                                         |     | $                   |    75,635 |   |     | $    |     15,095 |   |
| Interest income received                                                      |     | $                   |       832 |   |     | $    |         24 |   |

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

F-6

LIVING HOMEOPATHY INTERNATIONAL LIMITED AND ITS SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</div>

Note 1 – Organization and nature of business

Living Homeopathy International Limited (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