Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 257

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 257
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 parties was nil and $983,560, respectively, 
 before the Company declared any dividends.                                                        |

On March 31, 2025, the Company
recorded constructive dividends in the amounts of $983,560 through reductions in the amount due from Mr. To, which was netted $1,022,391
in aggregated fund advance to the shareholder during the year ended March 31, 2025, and $38,831 due from the shareholder arising from
the transfer of land and building and the release of associated property installment loan agreements. The Company declared cash dividends
$325,078 during the year ended March 31, 2024.

After the declaration of dividend, there were no amount
due to related parties as of March 31, 2025 and 2024. There was dividend of $983,560 and $38,831 which were reflected in the consolidated
statement of change in equity as of March 31, 2025 and 2024, respectively.

Details of related party balances are summarized
as follow:

|                                   | Name of the related party |                               | Nature of balance | As of March 31, |    2025 |     |   |    2024 |
|:----------------------------------|:--------------------------|:------------------------------|:------------------|:----------------|--------:|:----|:--|--------:|
| Ms. Hung                          |                           | Amount due to a related party |                   | $               | 924,241 |     | $ |       - |
| Living Homeopathy Limited (Macau) |                           | Accounts payable              |                   | $               | 217,595 |     | $ | 214,120 |

Amount due to a related party was interest-free,
unsecured and repayable on demand. The Company obtained funds from its related party for working capital use.

Remuneration to senior management for the years
ended March 31, 2025 and 2024 were:

|                                                 |     | For the years ended 
 March 31,           |    2025 |     |   |    2024 |
|:------------------------------------------------|:----|:--------------------|--------:|:----|:--|--------:|
| Salaries and other short term employee benefits |     | $                   | 492,219 |     | $ | 434,530 |
| Payments to defined contribution pension        
 schemes                                         |     |                     |   2,310 |     |   |