Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 99

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 99
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 by us.

| Over-allotment        
 option not exercised  |     | Ordinary Shares  
 (on an as        
 converted basis) 
 purchased        
 Number           |            |     | Percent |        |   |     | Total consideration 
 Amount              |           |     | Percent |        |   |     | Average      
 price        
 per Ordinary 
 Share        |      |
|:----------------------|:----|:-----------------|-----------:|:----|:--------|-------:|:--|:----|:--------------------|----------:|:----|:--------|-------:|:--|:----|:-------------|-----:|
| Existing shareholders |     |                  | 10,000,000 |     |         |  88.89 | % |     | $                   |     2,282 |     |         |   0.04 | % |     | $            | 0.00 |
| New investors         |     |                  |  1,250,000 |     |         |  11.11 | % |     | $                   | 6,250,000 |     |         |  99.96 | % |     | $            | 5.00 |
| Total                 |     |                  | 11,250,000 |     |         | 100.00 | % |     | $                   | 6,252,282 |     |         | 100.00 | % |     | $            | 0.56 |

Dilution to New Investors if the Offering Amount is Sold with Full Exercise of the Over-allotment Option

With the full exercise of the over-allotment
option, after giving further effect to our sale of 1,437,500 Class A Ordinary Shares in this offering at the assumed public offering
price of $5.00 per Class A Ordinary Share, which is the midpoint of the price range set forth on the cover page of this prospectus, the
conversion of all Class B Ordinary Shares into Class A Ordinary Shares on a one-to-one basis, and after deducting underwriting discounts
and estimated offering expenses payable by us, our as adjusted net tangible book value as of March 31, 2025 is $7,947,009, or $0.69 per
Ordinary Share. This represents an immediate increase in as adjusted net tangible book value per Ordinary Share of $0.37 to our existing
stockholders, and an immediate dilution