Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 294

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 294
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----|:------|-----------:|:--|
| Cost                           |     | $     |       528,892 |   |     | $     |  1,127,066 |   |
| Less: accumulated amortization |     |       |       (85,692 | ) |     |       | (1,081,615 | ) |
| Right-of-use assets, net       |     | $     |       443,200 |   |     | $     |     45,451 |   |

Operating lease liabilities consisted of the
following:

|                                   |     | As of 
 2024  | September 30, |     | As of 
 2024  | March 31, |
|:----------------------------------|:----|:------|--------------:|:----|:------|----------:|
| Lease liabilities, current        |     | $     |       262,927 |     | $     |    45,451 |
| Lease liabilities, non-current    |     |       |       180,273 |     |       |         - |
| Total operating lease liabilities |     | $     |       443,200 |     | $     |    45,451 |

The weighted-average remaining lease terms and discount rates of
the operating leases are as follows:

|                                       |     |         As of |       |   |     |     As of |       |   |
|                                       |     | September 30, |       |   |     | March 31, |       |   |
|                                       |     |          2024 |       |   |     |      2024 |       |   |
| Weighted-average remaining lease term |     |               |   1.7 
 years |   |     |           |   0.2 
 years |   |
| Weighted-average discount rate (note) |     |               |  3.38 | % |     |           |  1.39 | % |

| Note: | The Company uses its                                                                                                                   
 incremental borrowing rate based on the information available at commencement date in determining the present value of future payments 
 as the implicit rate cannot be readily determined.                                                                                     |

<div align='center'>F-39</div>

The operating lease expense related to this
lease was $136,161 and $136,369 for the six months ended September 30, 2024 and 2023, respectively.

The following