Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 303

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 303
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 of Rule 5-04 of Regulation S-X
requires the condensed financial information of registrant shall be filed when the restricted net assets of consolidated subsidiaries
exceed 25 percent of consolidated net assets as of the end of the most recently completed fiscal year. For purposes of the above test,
restricted net assets of consolidated subsidiaries shall mean that amount of the registrant’s proportionate share of net assets
of consolidated subsidiaries (after intercompany eliminations) which as of the end of the most recent fiscal year may not be transferred
to the parent company by subsidiaries in the form of loans, advances or cash dividends without the consent of a third party (i.e., lender,
regulatory agency, foreign government, etc.).

The condensed parent company only financial
statements have to be prepared in accordance with Rule 12-04, Schedule I of Regulation S-X if the restricted net assets of the subsidiaries
of Living Homeopathy International Limited exceed 25% of the consolidated net assets of Living Homeopathy International Limited. The
Company generates revenues from its wholly owned subsidiary in Hong Kong. The ability of Living Homeopathy Limited in Hong Kong to pay
dividends is not restricted. In this connection, the restricted net assets of the subsidiaries of Living Homeopathy International Limited
do not exceed 25% of the consolidated net assets of Living Homeopathy International Limited and accordingly the above condensed parent
company only financial information of Living Homeopathy International Limited is presented for supplementary reference.

As of September 30, 2024 and March 31, 2024,
there were no material contingencies, significant provisions of long-term obligations, mandatory dividend or redemption requirements
of redeemable stock or guarantees of the Company, except for those that have been separately disclosed in the consolidated financial
statements, if any.

No statements of income and comprehensive
income and statements of cash flows have been presented as the Company has no revenue or expense and cash transaction for both periods.

<div align='center'>F-45

PART II

INFORMATION NOT REQUIRED IN PROSPECTUS</div>

ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS.

Cayman Islands law does not limit the extent to which a company’s memorandum and articles of association may provide for indemnification of officers and directors, except to the extent any such provision may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification against civil fraud, the consequences of committing a crime, or against the indemnified person’s own fraud or