Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 250

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 250
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 September 10, 2024, certain third parties, as strategic investors, acquired 4,320,000 Class A Ordinary Shares and 480,000 Class B Ordinary Shares, totaling 48% of total ordinary shares of the Company from LTO. |

The Company, together with its wholly-owned subsidiaries,
is effectively controlled by the same shareholder, Mr. To at 100% before the Reorganization and ultimately held as to 52% after the Reorganization.
As such, the Reorganization is considered as a recapitalization of entities under common control. The Company has retroactively restated
all shares and per share data for all the periods presented.

In accordance with the Financial Accounting Standards
Board (“FASB”) Accounting Standards Codification (“ASC”) 805-50-25, the Reorganization has been accounted for
as a recapitalization among entities under common control since the same shareholders controlled all these entities prior to and after
the Reorganization. The consolidation of the Company and its subsidiaries has been accounted for at historical cost and prepared on the
basis as if the aforementioned transactions had become effective as of the beginning of the first period presented in the accompanying
consolidated financial statements. The results of operations for the period presented comprise those of the previously separate entities
combined from the beginning of the period to the end of the period. By eliminating the effects of intra-entity transactions in determining
the results of operations for the period before the Reorganization, those results will be substantially the same as the results of operations
for the period after the date of Reorganization.

<div align='center'>F-7</div>

The effects of all inter-company transactions
are eliminated in consolidation. Furthermore, ASC 805-50-45-5 indicates that the financial statements and financial information presented
for prior years also shall be retrospectively adjusted to furnish comparative information.

As at the date of these consolidated financial
statements, details of the subsidiaries are as follows:

| Name of Entities 
 Living Global    |     | Date of       
 Incorporation 
 May 27, 2024  |     | Place of               
 Incorporation          
 British Virgin Islands |     | Percentage  
 of direct   
 or indirect 
 ownership   
 by the      
 Company     
 100%        |     | Principal Activities                                                                        
 Investment holding                                                                          |
|:-----------------|:----|:--------------|:----|:-----------------------|:----|:------------|:----|:--------------------------------------------------------------------------------------------|
| Living HK        |     | June 21,