Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 243

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 243
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 Interim Condensed Consolidated Statements of (Loss) Income and Comprehensive (Loss) Income for the Six Months Ended September 30, 
 2024 and 2023                                                                                                                     |     | F-24 
 F-25 
 F-26 |
|:----------------------------------------------------------------------------------------------------------------------------------|:----|:-----|
| Unaudited                                                                                                                         
 Interim Condensed Consolidated Statements of Changes in Shareholders’ Equity for the Six Months Ended September 30, 2024 and      
 2023                                                                                                                              |     | F-27 |
| Unaudited                                                                                                                         
 Interim Condensed Consolidated Statements of Cash Flows for the Six Months Ended September 30, 2024 and 2023                      |     | F-28 |
| Notes                                                                                                                             
 to Unaudited Interim Condensed Consolidated Financial Statements                                                                  |     | F-29 |

<div align='center'>F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

| To: | The Board of Directors and Shareholders of |
|     | Living Homeopathy International Limited    |

Opinion on the Financial Statements

We have audited the accompanying consolidated
balance sheets of Living Homeopathy International Limited and its subsidiaries (collectively the “Company”) as of March 31,
2024 and 2023, and the related consolidated statements of income and comprehensive income, changes in shareholders’ equity, and
cash flows for each of the years in the two-year period ended March 31, 2024, and the related notes (collectively referred to as the “financial
statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company
as of March 31, 2024 and 2023, and the results of its operations and its cash flows for each of the years in the two-year period ended
March 31, 2024, in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These financial statements are the responsibility
of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our
audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are
required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and
regulations of the Securities and Exchange Commission and the PCAOB.

We