Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 100

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 100
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         |  99.96 | % |     | $            | 5.00 |
| Total                 |     |                  | 11,250,000 |     |         | 100.00 | % |     | $                   | 6,252,282 |     |         | 100.00 | % |     | $            | 0.56 |

Dilution to New Investors if the Offering Amount is Sold with Full Exercise of the Over-allotment Option

With the full exercise of the over-allotment
option, after giving further effect to our sale of 1,437,500 Class A Ordinary Shares in this offering at the assumed public offering
price of $5.00 per Class A Ordinary Share, which is the midpoint of the price range set forth on the cover page of this prospectus, the
conversion of all Class B Ordinary Shares into Class A Ordinary Shares on a one-to-one basis, and after deducting underwriting discounts
and estimated offering expenses payable by us, our as adjusted net tangible book value as of March 31, 2025 is $7,947,009, or $0.69 per
Ordinary Share. This represents an immediate increase in as adjusted net tangible book value per Ordinary Share of $0.37 to our existing
stockholders, and an immediate dilution in as adjusted net tangible book value per Ordinary Share of $4.31 to new investors purchasing
Class A Ordinary Shares in this offering.

The following table illustrates this dilution:

| Assumed                                                                                    
 initial public offering price per Class A Ordinary Share                                   |     | $ | 5.00 |
| Net                                                                                        
 tangible book value per Ordinary Share as of March 31, 2025                                |     | $ | 0.33 |
| Increase                                                                                   
 in net tangible book value per Ordinary Share attributable to payments by new investors    |     | $ | 0.37 |
| As                                                                                         
 adjusted net tangible book value per Ordinary Share immediately after this offering        |     | $ | 0.69 |
| Amount                                                                                     
 of dilution in net tangible book value per Ordinary Share to new investors in the offering |     | $ | 4.31 |

A $1.00 increase in the assumed public offering
price of $5.00 per Class A Ordinary Share would increase (decrease) our pro forma as adjusted net tangible book value after giving effect
to this offering by $1,336,875, the pro forma as