Company: LHI
Filing Date: 2025-08-08
Form Type: F-1/A
Source: 0001213900-25-073646
Chunk: 25

Company: Living Homeopathy International Ltd.
Filing Date: 2025-08-08
Form: F-1/A
Chunk 25
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 Articles of Association, Living Homeopathy’s board of directors may authorize and declare a dividend to shareholders at such time and of such an amount as they think fit if they are satisfied, on reasonable grounds, that immediately following the dividend the value of Living Homeopathy’s assets will exceed its liabilities and Living Homeopathy will be able to pay its debts as they become due.

The Company declared cash dividends of $983,560
and $325,078 during the years ended March 31, 2025 and 2024. As of the date of this prospectus, Living Homeopathy does not have any U.S.
investors, so no dividends or distributions have been made to any U.S. investors. Both Living Homeopathy and Living Homeopathy Hong Kong
currently intend to retain all available funds and future earnings, if any, for the operation and expansion of our business and do not
anticipate declaring or paying any dividends in the foreseeable future. Any future determination related to our dividend policy will
be made at the discretion of Living Homeopathy’s board of directors after considering our financial condition, results of operations,
capital requirements, contractual requirements, business prospects and other factors the board of directors deems relevant, and subject
to the restrictions contained in any future financing instruments.

Within our direct holding structure, the cross-border transfer of funds within our corporate structure is legal and compliant with the laws and regulations of the Cayman Islands and Hong Kong. In the future, cash proceeds from overseas financing activities, including this offering, can be directly transferred to subordinate operating entity Living Homeopathy Hong Kong via capital contribution or shareholder loans, provided such funding is in the best interests of the Living Homeopathy.

Currently, our major operations are conducted in Hong Kong. We do not have or intend to set up any subsidiary or enter into any contractual arrangements to establish a VIE structure with any entity in mainland China. Hong Kong is a special administrative region of the PRC and the basic policies of the PRC regarding Hong Kong are reflected in the Basic Law, providing Hong Kong with a high degree of autonomy and executive, legislative and independent judicial powers, including that of final adjudication under the principle of “one country, two systems”. The laws and regulations of mainland China do not currently have any material impact on transfer of cash from Living Homeopathy to Living Homeopathy Hong Kong or from Living Homeopathy Hong Kong to Living Homeopathy and the investors in the U.S.

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There are no restrictions or limitation under the laws of Hong