Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 291

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 291
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.

Depreciation expenses were $21,443 and $43,121
for the six months ended September 30, 2024 and 2023, respectively.

<div align='center'>F-38</div>

Note 5 – Right-of-use assets, net and operating lease liabilities

The Company entered into leases for use of retail store and warehouse
premises in Hong Kong.

Right-of-use assets, net, consisted of the
following:

|                                |     | As of 
 2024  | September 30, |   |     | As of 
 2024  |  March 31, |   |
|:-------------------------------|:----|:------|--------------:|:--|:----|:------|-----------:|:--|
| Cost                           |     | $     |       528,892 |   |     | $     |  1,127,066 |   |
| Less: accumulated amortization |     |       |       (85,692 | ) |     |       | (1,081,615 | ) |
| Right-of-use assets, net       |     | $     |       443,200 |   |     | $     |     45,451 |   |

Operating lease liabilities consisted of the
following:

|                                   |     | As of 
 2024  | September 30, |     | As of 
 2024  | March 31, |
|:----------------------------------|:----|:------|--------------:|:----|:------|----------:|
| Lease liabilities, current        |     | $     |       262,927 |     | $     |    45,451 |
| Lease liabilities, non-current    |     |       |       180,273 |     |       |         - |
| Total operating lease liabilities |     | $     |       443,200 |     | $     |    45,451 |

The weighted-average remaining lease terms and discount rates of
the operating leases are as follows:

|                                       |     |         As of |       |   |     |     As of |       |   |
|                                       |     | September 30, |       |   |     | March 31, |       |   |
|                                       |     |          2024 |       |   |     |      2024 |       |   |
| Weighted-average remaining lease term |     |               |