Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 272

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 272
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 AND SHAREHOLDERS’ EQUITY                                                                                                              |     |                 |       |     |      |       |
| Current liabilities:                                                                                                                              |     |                 |       |     |      |       |
| Amount due to a subsidiary                                                                                                                        |     | $               |     1 |     | $    |     1 |
| Total current liabilities                                                                                                                         |     |                 |     1 |     |      |     1 |
| Total liabilities                                                                                                                                 |     |                 |     1 |     |      |     1 |
| Shareholders’ equity:                                                                                                                             |     |                 |       |     |      |       |
| Class A ordinary shares, $0.0001 par value; 450,000,000 shares authorized; 9,000,000 shares issued and outstanding as of March 31, 2024 and 2023* |     |                 |   900 |     |      |   900 |
| Class B ordinary shares, $0.0001 par value; 50,000,000 shares authorized; 1,000,000 shares issued and outstanding as of March 31, 2024 and 2023*  |     |                 |   100 |     |      |   100 |
| Total shareholders’ equity                                                                                                                        |     |                 | 1,000 |     |      | 1,000 |
| Total liabilities and shareholders’ equity                                                                                                        |     | $               | 1,001 |     | $    | 1,001 |

| * | Retrospectively restated for effect of share reorganization (see Note 1). |

| (i) | Basis of preparation |

The Company was incorporated under the laws of
the Cayman 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