Company: LHI
Filing Date: 2025-08-08
Form Type: F-1/A
Source: 0001213900-25-073646
Chunk: 181

Company: Living Homeopathy International Ltd.
Filing Date: 2025-08-08
Form: F-1/A
Chunk 181
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the following:

|                                   | Name of the related party |                                  | Nature of balance | As of March 31, |    2025 |     |   |    2024 |     |   |    2023 |
|:----------------------------------|:--------------------------|:---------------------------------|:------------------|:----------------|--------:|:----|:--|--------:|:----|:--|--------:|
| Mr. To                            |                           | Amount due to a related party(1) |                   | $               |       - |     | $ |       - |     | $ |  76,996 |
| Ms. Hung                          |                           | Amount due to a related party(1) |                   | $               | 924,241 |     |   |       - |     |   |       - |
| Living Homeopathy Limited (Macau) |                           | Accounts payable                 |                   | $               | 217,595 |     | $ | 214,120 |     | $ | 151,629 |

| (1) | Amount due to a related party was interest-free,                                                              
 unsecured and repayable on demand. The Company obtained funds from its related party for working capital use. |

<div align='center'>102

DESCRIPTION OF SHARE CAPITAL</div>

We are a Cayman Islands exempted company incorporated with limited liability and our affairs are governed by our Amended and Restated Memorandum and Articles of Association, as amended and restated from time to time, and the Companies Act (As Revised) of the Cayman Islands, which is referred to as the Companies Act below, and the common law of the Cayman Islands.

As of the date of the prospectus, the authorized
share capital of the Company is $50,000, divided into 450,000,000 Class A Ordinary Shares, with a par value of $0.0001 each and 50,000,000
Class B Ordinary Shares, with a par value of $0.0001 each. As of the date of the prospectus, 9,000,000 Class A Ordinary Shares and 1,000,000
Class B Ordinary Shares, were issued and outstanding. All of our issued and outstanding Class A Ordinary Shares and Class B Ordinary Shares
are fully paid. Immediately upon the completion of the offering assuming no exercise of the over-allotment option by the underwriters,
there will be 10,250,000 Class A Ordinary Shares (