Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 275

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 275
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     |           |     1,282 |   |
| Retained earnings                                                                                       |     |               | 3,093,133 |   |     |           | 3,127,067 |   |
| Accumulated other comprehensive loss                                                                    |     |               |    (8,370 | ) |     |           |   (30,766 | ) |
| Total shareholders’ equity                                                                              |     |               | 3,087,045 |   |     |           | 3,098,583 |   |
| Total liabilities and shareholders’                                                                     
 equity                                                                                                  |     | $             | 5,416,583 |   |     | $         | 6,016,095 |   |

| * | Retrospectively restated                         
 for effect of share reorganization (see Note 1). |

<div align='center'>The accompanying notes are an integral part
of these interim condensed consolidated financial statements.

F-25

LIVING HOMEOPATHY INTERNATIONAL LIMITED AND ITS SUBSIDIARIES

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF (LOSS) INCOME AND COMPREHENSIVE (LOSS) INCOME

(Amount in U.S. dollars, except for share data, or otherwise noted)</div>

| Net revenue                                |     | For the six months ended 
 September 30,            
 2024                     |            |   |     | 2023 |            |   |
|:-------------------------------------------|:----|:-------------------------|-----------:|:--|:----|:-----|-----------:|:--|
| Net revenue                                |     | $                        |  3,932,024 |   |     | $    |  4,205,824 |   |
| Net revenue – a related party              |     |                          |    145,574 |   |     |      |    195,480 |   |
| Total net revenue                          |     |                          |  4,077,598 |   |     |      |  4,401,304 |   |
| Cost of revenue                            |     |                          |            |   |     |      |            |   |
| Cost of revenue                            |     |                          |   (790,899 | ) |     |      |   (884,160 | ) |
| Cost of revenue – a related party          |     |                          |   (231,209 | ) |     |      |