Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 245

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 245
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                 |       100 |   |     |      |       100 |   |
| Additional paid-in capital                                                                                                                        |     |                 |     1,282 |   |     |      |     1,282 |   |
| Retained earnings                                                                                                                                 |     |                 | 3,127,067 |   |     |      | 2,698,716 |   |
| Accumulated other comprehensive loss                                                                                                              |     |                 |   (30,766 | ) |     |      |   (38,792 | ) |
| Total shareholders’ equity                                                                                                                        |     |                 | 3,098,583 |   |     |      | 2,662,206 |   |
| Total liabilities and shareholders’ equity                                                                                                        |     | $               | 6,016,095 |   |     | $    | 6,117,249 |   |

| * | 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 LIMITED 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,           
 2024                |            |   |     | 2023 |            |   |
|:-------------------------------------------|:----|:--------------------|-----------:|:--|:----|:-----|-----------:|:--|
| Net revenue                                |     | $                   |  8,141,247 |   |     | $    |  8,740,847 |   |
| Net revenue – a related party              |     |                     |    368,969 |   |     |      |    422,049 |   |
| Total net revenue                          |     |                     |  8,510,216 |   |     |      |  9,162,896 |   |
| Cost of revenue                            |     |                     |            |   |     |      |            |   |
| Cost of revenue                            |     |                     | (1,672,485 | ) |     |      | (1,736,418 | ) |
| Cost of revenue