Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 234

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 234
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 |
| Class A ordinary shares, $0.0001 par value; 450,000,000 shares                     
 authorized; 9,000,000 shares issued and outstanding as of March 31, 2025 and 2024* |     |                 |       900 |   |     |      |       900 |   |
| Class B ordinary shares, $0.0001 par value; 50,000,000 shares                      
 authorized; 1,000,000 shares issued and outstanding as of March 31, 2025 and 2024* |     |                 |       100 |   |     |      |       100 |   |
| Additional paid-in capital                                                         |     |                 |     1,282 |   |     |      |     1,282 |   |
| Retained earnings                                                                  |     |                 | 2,955,637 |   |     |      | 3,127,067 |   |
| Accumulated other comprehensive loss                                               |     |                 |   (10,985 | ) |     |      |   (30,766 | ) |
| Total shareholders’ equity                                                         |     |                 | 2,946,934 |   |     |      | 3,098,583 |   |
| Total liabilities and shareholders’                                                
 equity                                                                             |     | $               | 5,244,295 |   |     | $    | 6,016,095 |   |

| * | Retrospectively restated                         
 for effect of share reorganization (see Note 1). |

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

F-3

LIVING HOMEOPATHY INTERNATIONAL LTD. AND ITS SUBSIDIARIES

CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME

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

| Net revenue                                |     | For the years ended 
 March 31,           
 2025                |            |   |     | 2024 |            |   |
|:-------------------------------------------|:----|:--------------------|-----------:|:--|:----|:-----|-----------:|:--|
| Net revenue                                |     | $                   |  8,031,797 |   |     | $    |  8,141,247 |   |
| Net revenue – a