Company: LHI
Filing Date: 2025-01-27
Form Type: DRS/A
Source: 0001213900-25-006939
Chunk: 251

Company: Living Homeopathy International Ltd.
Filing Date: 2025-01-27
Form: DRS/A
Chunk 251
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 party |                   | $               |       - |     | $ |  76,996 |
| Living Homeopathy Limited (Macau) |                           | Accounts payable              |                   | $               | 214,120 |     | $ | 151,629 |

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. The amount due to a related
party has settled as of December 31, 2023. No fund was obtained from or paid to related parties subsequently.

Remuneration to senior management for the years
ended March 31, 2024 and 2023 were:

|                                                  |     | For the years ended 
 March 31,           |    2024 |     |   |    2023 |
|:-------------------------------------------------|:----|:--------------------|--------:|:----|:--|--------:|
| Salaries and other short term employee benefits  |     | $                   | 434,530 |     | $ | 331,680 |
| Payments to defined contribution pension schemes |     |                     |   2,300 |     |   |   2,296 |
| Total                                            |     | $                   | 436,830 |     | $ | 333,976 |

<div align='center'>F-19</div>

Note 8 – Accrued expenses and other payables

Accrued expenses and other payables consist of the following:

|                                           |     | As of March 31, |    2024 |     |   |    2023 |
|:------------------------------------------|:----|:----------------|--------:|:----|:--|--------:|
| Accrued commission                        |     | $               | 322,768 |     | $ | 317,948 |
| Accrued professional fees                 |     |                 |  24,470 |     |   |  24,523 |
| Accrued salaries                          |     |                 |  73,982 |     |   |  68,779 |
| Other payables                            |     |                 |  26,432 |     |   |  26,170 |
| Total accrued expenses and other payables |     | $               | 447,652 |     | $ | 437,420 |

Note 9 – Shareholders’ equity

The Company is established under the