Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 292

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 292
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1.7 
 years |   |     |           |   0.2 
 years |   |
| Weighted-average discount rate (note) |     |               |  3.38 | % |     |           |  1.39 | % |

| Note: | The Company uses its                                                                                                                   
 incremental borrowing rate based on the information available at commencement date in determining the present value of future payments 
 as the implicit rate cannot be readily determined.                                                                                     |

<div align='center'>F-39</div>

The operating lease expense related to this
lease was $136,161 and $136,369 for the six months ended September 30, 2024 and 2023, respectively.

The following table summarizes the maturity of operating lease
liabilities as of September 30, 2024:

|                                     |     | As of         
 September 30, 
 2024          |         |   |
|:------------------------------------|:----|:--------------|--------:|:--|
| 12 months ending September 30, 2025 |     | $             | 273,075 |   |
| 12 months ending September 30, 2026 |     |               | 182,050 |   |
| Total lease payments                |     |               | 455,125 |   |
| Less: imputed interests             |     |               | (11,925 | ) |
| Total operating lease liabilities   |     | $             | 443,200 |   |

Note 6 – Bank borrowings

Outstanding balances of bank borrowings as
of September 30, 2024 and March 31, 2024 consisted of the following:

| Lender                         |     | Type                      |     | Maturity date                |     | Currency |     | Weighted           
 average   interest 
 rate as of         
 September 30,      
 2024               |   |     | March 31, 2024 |      |   |     | Balance as of 
 September 30, 
 2024          |   |     | March 31, 
 2024      |           |
|:-------------------------------|:----|:--------------------------|:----|:-----------------------------|:----|:---------|:----|:-------------------|:--|:----|:---------------|-----:|:--|:----|:--------------|:--|:----|:----------|----------:|
| Hang Seng