Company: LHI
Filing Date: 2025-08-08
Form Type: F-1/A
Source: 0001213900-25-073646
Chunk: 253

Company: Living Homeopathy International Ltd.
Filing Date: 2025-08-08
Form: F-1/A
Chunk 253
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reporting period, rather than in an annual reporting period. The FASB’s intent in the basis for conclusions of ASU 2024-03 is clear
that all public business entities should initially adopt the disclosure requirements in the first annual reporting period beginning after
December 15, 2026, and interim reporting periods within annual reporting periods beginning after December 15, 2027. Management is currently
evaluating this ASU to determine its impact on the Company’s disclosures.

Except for the above-mentioned pronouncements,
there are no new recent issued accounting standards that will have a material impact on the consolidated balance sheets, statements of
income and comprehensive income and cash flows.

Note 3 – Inventories, net

Inventories, net, consisted of the following:

|                  |     | As of March 31, |    2025 |     |   |      2024 |
|:-----------------|:----|:----------------|--------:|:----|:--|----------:|
| Raw materials    |     | $               | 378,616 |     | $ |   556,402 |
| Finished goods   |     |                 | 344,093 |     |   |   548,461 |
| Inventories, net |     | $               | 722,709 |     | $ | 1,104,863 |

For the years ended March 31, 2025 and 2024,
$48,160 and $19,212 of impairment for inventories was charged to consolidated statements of income and comprehensive income, respectively.

<div align='center'>F-16</div>

Note 4 – Property and equipment, net

Property and equipment, net, consisted of
the following:

|                                |     | As of March 31, |     2025 |   |     |   |       2024 |   |
|:-------------------------------|:----|:----------------|---------:|:--|:----|:--|-----------:|:--|
| Land and building              |     | $               |        - |   |     | $ |  3,159,396 |   |
| Leasehold improvements         |     |                 |  263,847 |   |     |   |    262,296 |   |
| Motor vehicles                 |     |                 |   42,477 |   |     |   |     42,227 |   |
| Furniture and