Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 296

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 296
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 |     |                  |   |     |                |      |   |     | $             | - |     | $         | 2,185,879 |

<div align='center'>F-40</div>

Note 7 – Related party balances and transactions

The details of the related parties involved
in related party balances and transactions are summarized as follow:

| Name                              
 of the related party              |     | Relationship                                        
 to the Company                                      |
| Mr. To                            |     | Controlling shareholder and director of the Company |
| Living Homeopathy Limited (Macau) |     | Entity controlled by Mr. To                         |
| Silver Link Limited               |     | Entity controlled by Mr. To                         |
| Ms. Chi Ching Hung (“Ms. Hung”)   |     | Shareholder of the Company                          |

Details of related party transactions are
summarized as follow:

|                                   | Name of the related party |                        | Nature of transaction | For the six months ended 
 September 30,            |    2024 |     |   |    2023 |
|:----------------------------------|:--------------------------|:-----------------------|:----------------------|:-------------------------|--------:|:----|:--|--------:|
| Living Homeopathy Limited (Macau) |                           | Revenue (note a)       |                       | $                        | 145,574 |     | $ | 195,480 |
| Living Homeopathy Limited (Macau) |                           | Purchase (note b)      |                       | $                        | 231,209 |     | $ | 186,668 |
| Silver Link Limited               |                           | Lease expense (note c) |                       | $                        |  92,208 |     | $ |  91,934 |

Notes:

| (a) | The Company sold all                                                                                                                  
 kinds of healthcare products, personal care products and water filters and related products to Living Homeopathy Limited (Macau).     
 Living Homeopathy Limited (Macau) is a distributor of the Company that sells all kinds of healthcare products, personal care products 
 and water filters and related products in Macau.                                                                                      |

| (b) | The Company purchased certain healthcare products from Living Homeopathy                                                                   
 Limited (Macau). The products purchased from Living Homeopathy Limited (Macau) were not duplicated with sales to Living Homeopathy Limited 
 (Macau).                                                                                                                                   |

| (c) | Living HK entered into                                                                                                                  
 a tenancy agreement