Company: LHI
Filing Date: 2025-08-08
Form Type: F-1/A
Source: 0001213900-25-073646
Chunk: 104

Company: Living Homeopathy International Ltd.
Filing Date: 2025-08-08
Form: F-1/A
Chunk 104
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organization. As such, the Reorganization is considered as a recapitalization of entities under common control. The Company
has retroactively restated all shares and per share data for all the periods presented.

In accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 805-50-25, the Reorganization has been accounted for as a recapitalization among entities under common control since the same shareholder controlled all these entities prior to and after the Reorganization. The consolidation of the Company and its subsidiaries has been accounted for at historical cost and prepared on the basis as if the aforementioned transactions had become effective as of the beginning of the first period presented in the accompanying consolidated financial statements. The results of operations for the period presented comprise those of the previously separate entities combined from the beginning of the period to the end of the period. By eliminating the effects of intra-entity transactions in determining the results of operations for the period before the Reorganization, those results will be substantially the same as the results of operations for the period after the date of Reorganization.

We started our business in Hong Kong in 1994 and have been focusing on promotion of homeopathy, and sales, marketing and distribution of quality homeopathic products for public health. We are a homeopathic products supplier in Hong Kong’s active homeopathic products market in terms of number of sales and profitability, according to Frost & Sullivan.

The global rise in health consciousness has
fueled a growing demand for natural, holistic healing approaches. This has led to a surge in the popularity of homeopathic remedies in
Hong Kong and worldwide. Our products include homeopathic co-remedies, homeopathic remedies, mouthwash, water filters, shower filters.
Additionally, we offer personalized homeopathic remedies and classic flower remedies to address the unique health issues of each customer
to accommodate his specific needs.

Key Financial Performance Indicators

To assess the performance of our business, we consider a variety of financial and operating measures. The key financial performance indicators we use include revenue, gross profit and gross margin, operating expenses, and operating income. Our review of these indicators reveals the results of our business performance and provides timely and meaningful feedbacks to key operating decisions and allow our business to respond promptly to competitive market conditions and different demands and preferences from our customers. The key measures that we use to evaluate the performance of our business are set forth below and are discussed in greater details under “Results of Operations”.

Revenue

Our revenue is derived primarily from sales of all kinds of healthcare products