Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 106

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 106
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 statements and related notes included elsewhere in this prospectus. The results of operations in any period are not necessarily indicative of our future trends.

For the Years Ended March 31, 2025 and 2024

The following table summarizes the results
of our operations for the years ended March 31, 2025 and 2024, respectively, and provides information regarding the dollar and percentage
change during such periods.

|                                   |     | For the years ended 
 March               
 31,                 |       2025 |   |     |   |       2024 |   |     | Variance |   Amount |   |     |     |       % |    |
|:----------------------------------|:----|:--------------------|-----------:|:--|:----|:--|-----------:|:--|:----|:---------|---------:|:--|:----|:----|--------:|:---|
| Revenue                           |     | $                   |  8,422,639 |   |     | $ |  8,510,216 |   |     | $        |  (87,577 | ) |     |     |    (1.0 | )% |
| Cost of revenue                   |     |                     | (1,999,245 | ) |     |   | (2,129,258 | ) |     |          |  130,013 |   |     |     |    (6.1 | )% |
| Gross profit                      |     |                     |  6,423,394 |   |     |   |  6,380,958 |   |     |          |   42,436 |   |     |     |    (1.0 | )% |
| Operating expenses                |     |                     |            |   |     |   |            |   |     |          |          |   |     |     |         |    |
| Selling and marketing expenses    |     |                     | (3,615,483 | ) |     |   | (3,806,750 | ) |     |          |  191,267 |   |     |     |    (5.0 | )% |
| Staff costs and employee benefits |     |                     |   (951,823 | ) |     |   |   (914,767 | ) |     |          |  (37,056 | ) |     |     |     4.