Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 112

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 112
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 75.0 | % |     | $        |   42,436 |   |     |        | 1.3 |

Our gross profit decreased by $42,436 from $6,380,958
for the year ended March 31, 2024 to $6,423,394 for the year ended March 31, 2025. Gross margin slightly increased by 1.3% from 75.0%
for the year ended March 31, 2024 to 76.3% for the year ended March 31, 2025.

| ● | Our                                                                                           
 gross profit for sales of healthcare products decreased by $161,571, which was generally      
 in line with the increase in revenue from sales of this category. Gross margin was 76.0%      
 for fiscal year 2025, which was slightly higher than 74.7% for fiscal year 2024, which mainly 
 attributable to slight increase in sales of homeopathic remedies with a higher gross profit   
 margin.                                                                                       |

| ● | Our                                                                                              
 gross profit for sales of personal care products was $202,145 for fiscal year 2025, which        
 increased by $45,481 from $156,664 for fiscal year 2024, which was mainly driven by the increase 
 in quantity sold. Gross margin increased by 3.6%from 75.3% for fiscal year 2024 to 78.9%         
 for fiscal year 2025, which is the result of increase in the amount of products sold.            |

| ● | Our                                                                                              
 gross profit for sales of water filters and related products decreased by $164,616 from $302,379 
 for the fiscal year 2024 to $137,763 for the fiscal year 2025. Our gross margin increased        
 slightly by 1.3% from 81.7% for fiscal year 2024 to 83.0% for the fiscal year 2025.              |

Operating Expenses

The following table sets forth the breakdown
of our operating expenses for the years ended March 31, 2025 and 2024:

| Operating expenses:                       |     | For the years ended March 31, 
 2025                          
 Amount                        |           |     | As a       
 percentage 
 of revenue |      |   |     | 2024   
 Amount |           |     | As a       
 percentage 
 of revenue |      |   |     | Variance 
 Amount