Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 235

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 235
---
 of
these consolidated financial statements.

F-4

LIVING HOMEOPATHY INTERNATIONAL LTD. AND ITS SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY

FOR THE YEARS ENDED MARCH 31, 2025 AND 2024

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

|                                         |     | Ordinary shares* 
 Class A –        
 No. of           
 shares           |           |     | Amount |     |     | Class B – 
 No. of    
 shares    |           |     | Amount |     |     | Additional 
 paid-in    
 capital    |       |     | Retained     
 earnings/    
 (accumulated 
 losses)      |           |   |     | Accumulated   
 other         
 comprehensive 
 loss          |         |   |     | Total |           |   |
|:----------------------------------------|:----|:-----------------|----------:|:----|:-------|----:|:----|:----------|----------:|:----|:-------|----:|:----|:-----------|------:|:----|:-------------|----------:|:--|:----|:--------------|--------:|:--|:----|:------|----------:|:--|
| Balance as of April 1, 2023             |     |                  | 9,000,000 |     | $      | 900 |     |           | 1,000,000 |     | $      | 100 |     | $          | 1,282 |     | $            | 2,698,716 |   |     | $             | (38,792 | ) |     | $     | 2,662,206 |   |
| Dividend declared                       |     |                  |         - |     |        |   - |     |           |         - |     |        |   - |     |            |     - |     |              |  (325,078 | ) |     |               |       - |   |     |       |  (325,078 | ) |
| Net income                              |     |                  |         - |     |        |   - |     |           |         - |     |        |   - |     |            |     - |     |              |   753,429 |   |     |               |       - |