Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 238

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 238
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 |    (75,635 | ) |
| Other income, net                          |     |                     |    458,319 |   |     |      |     43,133 |   |
| Total other income (expense), net          |     |                     |    468,032 |   |     |      |    (31,670 | ) |
| Income before income taxes                 |     |                     |  1,058,282 |   |     |      |    895,046 |   |
| Income taxes expenses                      |     |                     |   (246,152 | ) |     |      |   (141,617 | ) |
| Net income                                 |     |                     |    812,130 |   |     |      |    753,429 |   |
| Other comprehensive income                 |     |                     |            |   |     |      |            |   |
| Foreign currency translation adjustment    |     |                     |     19,781 |   |     |      |      8,026 |   |
| Total comprehensive income                 |     | $                   |    831,911 |   |     | $    |    761,455 |   |
| Earnings per share                         |     |                     |            |   |     |      |            |   |
| – Basic and diluted*                       |     | $                   |       0.08 |   |     | $    |       0.08 |   |
| Weighted average number of ordinary shares |     |                     |            |   |     |      |            |   |
| – Basic and diluted*                       |     |                     | 10,000,000 |   |     |      | 10,000,000 |   |

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

<div align='center'>The accompanying notes are an integral part
of these consolidated financial statements.

F-4

LIVING HOMEOPATHY INTERNATIONAL LTD. AND ITS SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY

FOR THE YEARS ENDED MARCH 31, 2025 AND 2024

(Amount in U.S. dollars, except for share and per share data, or otherwise noted)</div>

|                                         |     | Ordinary shares* 
 Class A –        
 No. of           
 shares           |