Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 269

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 269
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   |     |           | - |     |       | (1,983 | ) |
| Exchange realignment                                        |     |           |    200 |   |     |             |    18 |   |     |           | - |     |       |    218 |   |
| As of March 31, 2024                                        |     | $         | 59,702 |   |     | $           | 9,235 |   |     | $         | - |     | $     | 68,937 |   |

The Company did not recognize any valuation allowance
against its deferred tax assets as management believes the Company will be able to fully utilize the assets in the foreseeable future.

Note 13 – Subsequent events

The Reorganization as detailed in note 1 above,
was completed on September 10, 2024.

On August 13, 2024, Living HK transferred
the ownership of the land and building, with net carrying amount of $1,954,119 and released the property installment loan agreement between
Living HK and Hang Seng Bank of $2,153,057 to Mr. To, the controlling shareholder of the Company, which resulted in an increase of $198,938
amount due to shareholder. In addition, the Company paid the stamp duty of $160,755 for the transfer of ownership of the land and building
on behalf of Mr. To, which resulted in a corresponding reduction to the outstanding amount due to shareholder. The above transactions
resulted in a net increase of $38,183 of in the amount due to shareholder.

The Company evaluated all events and transactions
that occurred after March 31, 2024 up through November 1, 2024, which is the date that these consolidated financial statements are available
to be issued. Saved to the Reorganization and sales of properties as disclosed above, there were no material subsequent events that require
disclosure in these consolidated financial statements.

<div align='center'>F-22</div>

Note 14 – Condensed financial information of the parent company

<div align='center'>LIVING HOMEOPATHY INTERNATIONAL LIMITED

CONDENSED BALANCE SHEETS</div>

| ASSETS                                                                                                                                            
 Current assets:                                                                                                                                   |     | As of March 31, 
 2024            |       |     | 2023 |       |
|:--------------------------------------------------------------------------------------------------------------------------------------------------|:----|:----------------|------:|:----|:-----|------:|
|