Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 282

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 282
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 rates:

|              |     | For the six months ended 
                September 
                      30, |        |     |      |        |
|              |     |                     2024 |        |     | 2023 |        |
| Average rate |     |                          | 7.8084 |     |      | 7.8317 |

|                    |     | As of         |        |     | As of     |        |
|                    |     | September 30, |        |     | March 31, |        |
|                    |     |               |   2024 |     |           |   2024 |
| Year-end spot rate |     |               | 7.7693 |     |           | 7.8259 |

<div align='center'>F-30</div>

In preparing the unaudited interim condensed
consolidated financial statements in conformity with U.S. GAAP, management makes estimates and assumptions that affect the reported amounts
of assets and liabilities and disclosures of contingent assets and liabilities at the dates of the unaudited interim condensed consolidated
financial statements, as well as the reported amounts of revenues and expenses during the reporting year. The estimates and associated
assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances,
the results of which form the basis for making judgements about carrying values of assets and liabilities that are not readily apparent
from other sources. Significant items subject to such estimates and assumptions include, but are not limited to, the allowance for expected
credit losses, obsolete impairment of inventories, useful lives of property and equipment and provision of income taxes. Actual results
could differ from those estimates.

Cash and cash equivalents represent cash at
bank and demand deposits which have original maturities less than three months and are unrestricted as to withdrawal or use. As of September
30, 2024 and March 31, 2024, the Company had no cash equivalent. The Company’s cash in banks is held at well capitalized financial
institutions, but they are not FDIC insured; however, management believes that the Company is not exposed to any significant credit risk
on cash and cash equivalents.

Inventories consist of raw materials and finished
goods and are stated at the lower of cost or net realizable value. The cost of inventories is calculated using the weighted average basis.
Cost of inventories sold is charged to cost of revenue, which also includes inbound freight cost and packaging