Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 108

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 108
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2024. This decrease was mainly attributable to the lower unit selling price of filter cartridges and filter shells compared to complete sets of water filters.

Cost of revenue

Our cost of revenue mainly included cost of raw materials purchased, inbound freight cost, and packaging fee. Write-down of inventory for lower of cost or net realizable value adjustment is also charged to cost of revenue. The following table sets forth the breakdown of our cost of revenue by category for the years ended March 31, 2024 and 2023, respectively.

| Cost of revenue from                  |     | For             
 the years ended 
 March 31,       
 2024            |           |     | 2023 |           |     | Variance 
 Amount   |          |   |     | % |      |    |
|:--------------------------------------|:----|:----------------|----------:|:----|:-----|----------:|:----|:---------|---------:|:--|:----|:--|-----:|:---|
| Sale of healthcare                    
 products                              |     | $               | 2,010,110 |     | $    | 2,200,247 |     | $        | (190,137 | ) |     |   | (8.6 | )% |
| Sale of personal care products        |     |                 |    51,508 |     |      |    37,182 |     |          |   14,326 |   |     |   | 38.5 | %  |
| Sale                                  
 of water filters and related products |     |                 |    67,640 |     |      |    61,748 |     |          |    5,892 |   |     |   |  9.5 | %  |
| Total                                 
 cost of revenue                       |     | $               | 2,129,258 |     | $    | 2,299,177 |     | $        | (169,919 | ) |     |   | (7.4 | )% |

Cost of revenue was $2,129,258 for the year ended March 31, 2024, decreased by $169,919 or 7.4% as compared to $2,299,177 for the year ended March 31, 2023. Overall, the decrease in cost of revenue was due to decrease in quantity sold which was in line with revenue.

Our cost of healthcare products decreased