Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 295

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 295
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 | 230,520 |     | $ | 165,992 |
| Payments to defined contribution                
 pension schemes                                 |     |                          |   1,153 |     |   |   1,149 |
| Total                                           |     | $                        | 231,673 |     | $ | 167,141 |

<div align='center'>F-41</div>

Note 8 – Accrued expenses and other payables

Accrued expenses and other payables consist of the following:

|                                           |     | As of 
 2024  | September 30, |     | As of 
 2024  | March 31, |
|:------------------------------------------|:----|:------|--------------:|:----|:------|----------:|
| Accrued commission                        |     | $     |       250,386 |     | $     |   322,768 |
| Accrued professional fees                 |     |       |       175,901 |     |       |    24,470 |
| Accrued salaries                          |     |       |        73,632 |     |       |    73,982 |
| Deferred offering cost payables           |     |       |       271,360 |     |       |         - |
| Other payables                            |     |       |        30,557 |     |       |    26,432 |
| Total accrued expenses and other payables |     | $     |       801,836 |     | $     |   447,652 |

Note 9 – Shareholders’ equity

The Company is established under the laws
of the Cayman Islands on May 7, 2024 with 50,000 authorized ordinary shares with a par value of $1.

On August 28, 2024, a shareholder resolution
was passed and approved and the article of association of the Company was amended that (i) the number of authorized shares increased
from 50,000 shares to 500,000,000 shares and divided into 450,000,000 Class A Ordinary Shares and 50,000,000 Class B Ordinary Shares;
and (ii) the par value of the shares decreased from $1 each to $0.0001 each (collectively refer as the “Share Re-classification”).
The authorized share capital of the Company remained unchanged at $50,000. The 1 issued ordinary share held by LTO was re