Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 125

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 125
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 320,908 |     |           |   238,530 |     |          |     82,378 |   |     |   |   34.5 | %  |
| Lease liabilities, current          |     |               |   262,927 |     |           |    45,451 |     |          |    217,476 |   |     |   |  478.5 | %  |
| Accrued expenses and other payables |     |               |   801,836 |     |           |   447,652 |     |          |    354,184 |   |     |   |   79.1 | %  |
| Amount due to related parties       |     |               |   763,594 |     |           |         - |     |          |    763,594 |   |     |   |  100.0 | %  |
| Total current liabilities           |     | $             | 2,149,265 |     | $         | 2,917,512 |     | $        |   (768,247 | ) |     |   |  (26.3 | )% |
| Net current assets                  |     | $             | 1,839,475 |     | $         |   948,686 |     | $        |    890,789 |   |     |   |   93.9 | %  |

Our liquidity and working capital requirements
mainly represent the payments for purchases of materials, staff costs, property rentals and other operating expenses incurred for our
business operations.

As of September 30, 2024 and March 31, 2024,
we had a working capital of $1,839,475 and $948,686, respectively. We generated a positive cash flow from operating activities in the
amount of $87,109 and $687,495 for the six months ended September 30, 2024 and year ended March 31, 2024.

On a recurring basis, the primary future cash
needs of the Company will be focused on our working capital, capital expenditures, investment, regulatory and compliance costs. We believe
that our existing resources, including cash generated from operations, will be sufficient to meet our working capital requirement for
our current operating and capital expenditure needs and obligations over the next twelve months. In order to fully implement its business
plan and sustain continued growth, the