Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 270

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 270
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man Islands as a limited company on May 7, 2024 and as a holding company.

In the condensed parent company only financial
statements, the Company’s investment in subsidiary stated at cost of acquisition in Living Global. Those condensed parent company
only financial statements should be read in connection with the consolidated financial statements and notes hereto.

| (ii) | Restricted net assets |

Schedule I 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 March 31, 2024 and 2023, 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 not established in both years.

<div align='center'>F-23

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

| To: | The Board of Directors and      
 Shareholders of                 |
|     | Living Homeopathy International 
 Limited