Company: LHI
Filing Date: 2025-08-08
Form Type: F-1/A
Source: 0001213900-25-073646
Chunk: 113

Company: Living Homeopathy International Ltd.
Filing Date: 2025-08-08
Form: F-1/A
Chunk 113
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3.3 | % |     |        |   272,987 |     |            |  3.4 | % |     |          |     (436 | ) |     |   |    (0.2 | )% |
| Legal and professional fees       |     |                               |   270,653 |     |            |  3.2 | % |     |        |     5,956 |     |            |  0.1 | % |     |          |  264,697 |   |     |   | 4,444.2 | %  |
| Other general and administrative  
 expenses                          |     |                               |   686,582 |     |            |  8.2 | % |     |        |   367,461 |     |            |  4.5 | % |     |          |  319,121 |   |     |   |    86.8 | %  |
| Total operating expenses          |     | $                             | 5,833,144 |     |            | 69.3 | % |     | $      | 5,454,242 |     |            | 67.0 | % |     | $        |  378,902 |   |     |   |     6.9 | %  |

Selling and marketing expenses

Our selling and marketing expenses primarily
include commission paid to our sales personnel, advertising expenses and other marketing and promotion related expenses.

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Our selling and marketing expenses decreased by $191,267 or 5.0% from
$3,806,750 for the year ended March 31, 2024 to $3,615,483 for the year ended March 31, 2025. As a percentage of revenue, our selling
expenses accounted for 42.9% and 46.8% of our total revenue for the years ended March 31, 2025 and 2024, respectively. The decrease in
selling and marketing expenses was primarily attributable to (i) decrease by $153,984 in exhibition event and translation service for
promotional purpose; and (ii) decrease by $105,958 in entertainment expenses.

Staff costs and employee benefits

Our staff costs and employee benefits consist of salaries and employee
benefits paid and payable to our employees. Our staff costs and employee benefits increased by $37,056 or