Company: LHI
Filing Date: 2025-08-08
Form Type: F-1/A
Source: 0001213900-25-073646
Chunk: 180

Company: Living Homeopathy International Ltd.
Filing Date: 2025-08-08
Form: F-1/A
Chunk 180
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 | Nature of transaction | For the years ended 
 March               
 31,                 |      2025 |     |   |    2024 |     |   |    2023 |
|:----------------------------------|:--------------------------|:---------------------------------|:----------------------|:--------------------|----------:|:----|:--|--------:|:----|:--|--------:|
| Living Homeopathy Limited (Macau) |                           | Revenue(1)                       |                       | $                   |   390,842 |     | $ | 368,969 |     | $ | 422,049 |
| Living Homeopathy Limited (Macau) |                           | Cost of revenue(2)               |                       | $                   |   417,843 |     | $ | 456,773 |     | $ | 562,759 |
| Silver Link Limited               |                           | Lease expense(3)                 |                       | $                   |   184,780 |     | $ | 184,036 |     | $ | 183,700 |
| Mr. To                            |                           | Transfer of land and building(4) |                       | $                   | 1,962,362 |     |   |       - |     |   |       - |

Notes:

| (1) | The Company sold all kinds                                                                                                         
 of healthcare products, personal care products and water filters and related products to Living Homeopathy Limited (Macau). Living 
 Homeopathy Limited (Macau) is a distributor of the Company that sells all kind of healthcare products, personal care products and  
 water filters and related products in Macau.                                                                                       |

| (2) | The                                                                                                                                 
 Company purchased certain healthcare products from Living Homeopathy Limited (Macau). The products purchased from Living Homeopathy 
 Limited (Macau) were not duplicated with sales to Living Homeopathy Limited (Macau).                                                |

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| (3) | Living                                                                                                                              
 Homeopathy Hong Kong entered into a tenancy agreement with Silver Link Limited pursuant to which Living Homeopathy Hong Kong leased 
 a property owned by Silver Link Limited for the purpose of use as an office premise.                                                |

| (4) | Living Homeopathy Hong Kong transferred the ownership of the land and                                                                    
 building to Mr. To. Mr. To obtained a property instalment loan in his name to settle the bank borrowings of Living Homeopathy Hong Kong. |

Balances with related parties consisted of