Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 250

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 250
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 the Company does
not believe that the ultimate outcome of any unresolved matters, individually and in the aggregate, is reasonably possible to have a
material adverse effect on the financial position, results of operations or cash flows.

The Company computes earnings per share in
accordance with ASC 260, “Earnings per Share”. ASC 260 requires companies with complex capital structures to present basic
and diluted EPS. Basic EPS is measured as net income divided by the weighted average number of ordinary shares outstanding for the period.
Diluted presents the dilutive effect on a per share basis of potential ordinary shares (e.g., convertible securities, options and warrants)
as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential ordinary shares that have
an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of
diluted EPS. For the years ended March 31, 2025 and 2024, the Company had no potential ordinary shares outstanding that could potentially
dilute EPS in the future.

For the years ended March 31, 2025 and 2024,
no customer accounts for more than 10% of the Company’s revenue.

For the year ended March 31, 2025, three suppliers
accounted for approximately 37%, 25% and 21% of the total purchases. For the year ended March 31, 2024, three suppliers accounted for
approximately 41%, 22% and 20% of the total purchases, respectively.

As of March 31, 2025, two suppliers
accounted for approximately 59% and 32%, of the Company’s prepayments to suppliers’ balance. As of March 31, 2024, one supplier
accounted for approximately 96% of the Company’s prepayments to suppliers’ balance, respectively.

As ofMarch 31, 2025 and 2024, one supplier accounted for approximately 89% and 90% of the Company’s accounts payable balance, respectively.

<div align='center'>F-14</div>

The assets that are potentially subject to
credit risk mainly consist of cash and cash equivalents.

The Company believes that there is no significant
credit risk associated with cash in Hong Kong, which were held by reputable financial institutions in the jurisdiction where Living HK
is located. As of March 31, 2025 and 2024, the Hong