Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 99

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 99
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| Existing shareholders               |     |                  | 10,000,000 |     |         |  88.89 | % |     | $                   |     2,282 |     |         |   0.04 | % |     | $            | 0.00 |
| New investors                       |     |                  |  1,250,000 |     |         |  11.11 | % |     | $                   | 6,250,000 |     |         |  99.96 | % |     | $            | 5.00 |
| Total                               |     |                  | 11,250,000 |     |         | 100.00 | % |     | $                   | 6,252,282 |     |         | 100.00 | % |     | $            | 0.56 |

Dilution to New Investors if the Offering Amount is Sold with Full Exercise of the Over-allotment Option

With the full exercise of the over-allotment option, after giving further
effect to our sale of 1,437,500 Class A Ordinary Shares in this offering at the assumed public offering price of $5.00 per Class A Ordinary
Share, which is the midpoint of the price range set forth on the cover page of this prospectus, and after deducting underwriting discounts
and estimated offering expenses payable by us, our as adjusted net tangible book value as of September 30, 2024 is $7,219,816, or $0.63
per Ordinary Share. This represents an immediate increase in as adjusted net tangible book value per Ordinary Share of $0.41 to our existing
stockholders, and an immediate dilution in as adjusted net tangible book value per Ordinary Share of $4.37 to new investors purchasing
Class A Ordinary Shares in this offering.

The following table illustrates this dilution:

| Assumed                                                                                           
 initial public offering price per Class A Ordinary Share                                          |     | $ | 5.00 |
| Net tangible book value per Ordinary Share as of September 30, 2024                               |     | $ | 0.22 |
| Increase in net tangible book value per Ordinary Share attributable to payments by new investors  |     | $ | 0.41 |
| As adjusted net tangible book value per Ordinary Share immediately after this offering            |     | $ | 0.63 |
| Amount of dilution in net tangible book