Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 96

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 96
---
 directors decides to pay dividends, the form, frequency and amount will depend upon our future operations and earnings, capital requirements and surplus, general financial condition, contractual restrictions and other factors that the board of directors may deem relevant. Please see the section entitled “Taxation” beginning on page 116 of this prospectus for information on the potential tax consequences of any cash dividends declared.

<div align='center'>51

CAPITALIZATION</div>

The following table sets forth our capitalization
as of March 31, 2025:

| ● | on               
 an actual basis; |

| ● | on a pro forma basis to reflect                                                            
 the conversion of all of our issued and outstanding 1,000,000 Class B Ordinary Shares into 
 Class A Ordinary Shares on a one-for-one basis;                                            |

| ● | on                                                                                                                                       
 a pro forma and as adjusted basis to reflect (i) the conversion of all of our issued and outstanding 1,000,000 Class B Ordinary Shares   
 into Class A Ordinary Shares on a one-for-one basis, and (ii) the issuance and sale of 1,250,000 Class A Ordinary Shares by us in        
 this offering at the assumed initial public offering price of $5.00 per Class A Ordinary Share, which is the midpoint of the estimated   
 initial public offering price range set forth on the cover page of this prospectus, after deducting the estimated underwriting discounts 
 and the estimated offering expenses payable by Living Homeopathy.                                                                        |

You should read this table together with our
consolidated financial statements and the related notes included elsewhere in this prospectus and the information under “Management’s
Discussion and Analysis of Financial Condition and Results of Operations.” beginning on page 56 of this prospectus.

|                                                                                                                                                |     | March 31, 2025 |           |   |     |           |           |     |             |           |   |
|:-----------------------------------------------------------------------------------------------------------------------------------------------|:----|:---------------|----------:|:--|:----|:----------|----------:|:----|:------------|----------:|:--|
|                                                                                                                                                |     | Actual         |           |   |     | Pro Forma |           |     | Pro         
 Forma       
 and As      
 Adjusted(1) |           |   |
|                                                                                                                                                |     | US $           |           |   |     | US $      |           |     | US$         |           |   |
| Shareholders’ equity:                                                                                                                          |     |