Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 114

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 114
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 years ended
March 31, 2025 and 2024.

Legal and professional fees

Our legal and professional fees primarily include
audit fees, lawyer fees and accounting fees paid to professionals.

Our legal and professional fees increased by
$264,697 or 4,444.2% from $5,956 for the year ended March 31, 2024 to $270,653 for the year ended March 31, 2025. As a percentage of
revenue, our legal and professional fees accounted for 3.2% and 0.1% of our total revenue for the years ended March 31, 2025 and 2024,
respectively. The increase in legal and professional fees was primarily attributable to (i) $247,057 increase in audit fees for IPO purpose;
and (ii) $6,801 increase in lawyer fees.

Other general and administrative expenses

Our other general and administrative expenses
primarily include repair and maintenance for our retail store, consumables, system fees, property related expenses, office expenses and
other miscellaneous administrative expenses.

Our general and administrative expenses increased
by $319,121 or 86.8% from $367,461 for the year ended March 31, 2024 to $686,582 for the year ended March 31, 2025. As a percentage of
revenue, other general and administrative expenses accounted for 8.2% and 4.5% of revenue for the years ended March 31, 2025 and 2024,
respectively. The increase in our other general and administrative expenses was primarily contributed by increase of $338,251 in event
fees for the exhibition held in Hong Kong.

Other income (expenses), net

Our other income (expenses) mainly includes interest
income, interest expense, government subsidies and other non-recurring and non-operating income or losses.

Other income, net was $468,032 and other expenses,
net was $31,670 for the year ended March 31, 2025 and 2024, respectively. The change was mainly contributed by (i) $44,725 decrease of
interest expense due to the disposal of property; and (ii) the other income for the year ended March 31, 2025 consisted of anniversary
ticket sales amounting to $414,935 while none for the year ended March 31, 2024.

Provision for income taxes

Our provision for income taxes was $246