Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 273

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 273
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 registrant’s proportionate share of net assets of consolidated
subsidiaries (after intercompany eliminations) which as of the end of the most recent fiscal year may not be transferred to the parent
company by subsidiaries in the form of loans, advances or cash dividends without the consent of a third party (i.e., lender, regulatory
agency, foreign government, etc.).

The condensed parent company only financial statements
have to be prepared in accordance with Rule 12-04, Schedule I of Regulation S-X if the restricted net assets of the subsidiaries of Living
Homeopathy International Limited exceed 25% of the consolidated net assets of Living Homeopathy International Limited. The Company generates
revenues from its wholly owned subsidiary in Hong Kong. The ability of Living Homeopathy Limited in Hong Kong to pay dividends is not
restricted. In this connection, the restricted net assets of the subsidiaries of Living Homeopathy International Limited do not exceed
25% of the consolidated net assets of Living Homeopathy International Limited and accordingly the above condensed parent company only
financial information of Living Homeopathy International Limited is presented for supplementary reference.

As of March 31, 2024 and 2023, there were no material
contingencies, significant provisions of long-term obligations, mandatory dividend or redemption requirements of redeemable stock or guarantees
of the Company, except for those that have been separately disclosed in the consolidated financial statements, if any.

No statements of income and comprehensive income
and statements of cash flows have been presented as the Company has not established in both years.

<div align='center'>F-23

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

| To: | The Board of Directors and      
 Shareholders of                 |
|     | Living Homeopathy International 
 Limited                         |

Results of Review of Interim Financial Information

We have reviewed the unaudited interim condensed
consolidated balance sheet of Living Homeopathy International Limited and its subsidiaries (collectively the “Company”) as
of September 30, 2024, and the related unaudited interim condensed consolidated statements of (loss) income and comprehensive (loss)
income, changes in shareholders’ equity, and cash flows for the six-month periods ended September 30, 2024 and 2023, and the related
notes (collectively referred to as the “interim financial statements”). Based on our reviews, we are not aware of any material
modifications that should be made to the accompanying interim financial statements for them to be in conformity