Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 239

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 239
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9,000,000 |     | $      | 900 |     |           | 1,000,000 |     | $      | 100 |     | $          | 1,282 |     | $            | 3,127,067 |   |     | $             | (30,766 | ) |     | $     | 3,098,583 |   |
| Dividend declared                       |     |                  |         - |     |        |   - |     |           |         - |     |        |   - |     |            |     - |     |              |  (983,560 | ) |     |               |       - |   |     |       |  (983,560 | ) |
| Net income                              |     |                  |         - |     |        |   - |     |           |         - |     |        |   - |     |            |     - |     |              |   812,130 |   |     |               |       - |   |     |       |   812,130 |   |
| Foreign currency translation adjustment |     |                  |         - |     |        |   - |     |           |         - |     |        |   - |     |            |     - |     |              |         - |   |     |               |  19,781 |   |     |       |    19,781 |   |
| Balance as of March 31, 2025            |     |                  | 9,000,000 |     | $      | 900 |     |           | 1,000,000 |     | $      | 100 |     | $          | 1,282 |     | $            | 2,955,637 |   |     | $             | (10,985 | ) |     | $     | 2,946,934 |   |

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

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

F-5

LIVING HOMEOPATHY INTERNATIONAL LTD. AND ITS SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

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

| Cash flows from operating activities:                                         |