Company: LHI
Filing Date: 2025-01-27
Form Type: DRS/A
Source: 0001213900-25-006939
Chunk: 249

Company: Living Homeopathy International Ltd.
Filing Date: 2025-01-27
Form: DRS/A
Chunk 249
---
   |     | $         | 45,490 |   |
| Total lease payments              |     |           | 45,490 |   |
| Less: imputed interests           |     |           |    (39 | ) |
| Total operating lease liabilities |     | $         | 45,451 |   |

Note 6 – Bank borrowings

Outstanding balances of bank borrowings as of
March 31, 2024 and 2023 consisted of the following:

| Lender                                |     | Type                      |     | Maturity date                |     | Currency |     |     | 2024 | Weighted average interest rate as of March 31, |   |     | 2023 |      |   |     | 2024 | Balance as of March 31, |     | 2023 |           |
|:--------------------------------------|:----|:--------------------------|:----|:-----------------------------|:----|:---------|:----|:----|:-----|-----------------------------------------------:|:--|:----|:-----|-----:|:--|:----|:-----|------------------------:|:----|:-----|----------:|
| Hang Seng Bank Limited (“HSB”) (note) |     | Property installment      
 loan                      |     | Within 7                     
 years or on demand           |     |          | HKD |     |      |                                           3.33 | % |     |      | 2.09 | % |     | $    |               1,557,149 |     | $    | 1,626,043 |
| HSB (note)                            |     | Property installment loan |     | Within 18 years or on demand |     |          | HKD |     |      |                                           3.33 | % |     |      | 2.32 | % |     |      |                 628,730 |     |      |   723,687 |
| Total                                 |     |                           |     |                              |     |          |     |     |      |                                                |   |     |      |      |   |     | $    |               2,185,879 |     | $    | 2,349,730 |

<div align='center'>F-18</div>

Note 7 – Related party balances and transactions

The details of the related parties involved in
related party balances and transactions are summarized as follow:

| Name