Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 113

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 113
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156,664 for fiscal year 2024, which was mainly driven by the increase 
 in quantity sold. Gross margin increased by 3.6%from 75.3% for fiscal year 2024 to 78.9%         
 for fiscal year 2025, which is the result of increase in the amount of products sold.            |

| ● | Our                                                                                              
 gross profit for sales of water filters and related products decreased by $164,616 from $302,379 
 for the fiscal year 2024 to $137,763 for the fiscal year 2025. Our gross margin increased        
 slightly by 1.3% from 81.7% for fiscal year 2024 to 83.0% for the fiscal year 2025.              |

Operating Expenses

The following table sets forth the breakdown
of our operating expenses for the years ended March 31, 2025 and 2024:

| Operating expenses:               |     | For the years ended March 31, 
 2025                          
 Amount                        |           |     | As a       
 percentage 
 of revenue |      |   |     | 2024   
 Amount |           |     | As a       
 percentage 
 of revenue |      |   |     | Variance 
 Amount   |          |   |     | % |         |    |
|:----------------------------------|:----|:------------------------------|----------:|:----|:-----------|-----:|:--|:----|:-------|----------:|:----|:-----------|-----:|:--|:----|:---------|---------:|:--|:----|:--|--------:|:---|
| Selling and marketing expenses    |     | $                             | 3,615,483 |     |            | 42.9 | % |     | $      | 3,806,750 |     |            | 46.8 | % |     | $        | (191,267 | ) |     |   |    (5.0 | )% |
| Staff costs and employee benefits |     |                               |   951,823 |     |            | 11.3 | % |     |        |   914,767 |     |            | 11.2 | % |     |          |   37,056 |   |     |   |     4.1 | %  |
| Depreciation                      |     |                               |    36,