Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 267

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 267
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and $1,503,204 during the years ended March 31, 2024 and 2023.

Note 10 – Segment reporting

ASC 280, “Segment Reporting”, establishes
standards for reporting information about operating segments on a basis consistent with the Company’s internal organizational structure
as well as information about geographical areas, business segments and major customers in financial statements for details on the Company’s
business segments. The Company uses the “management approach” in determining reportable operating segments. The management
approach considers the internal organization and reporting used by the Company’s chief operating decision maker for making operating
decisions and assessing performance as the source for determining the Company’s reportable segments. Management, including the chief
operating decision maker, reviews operation results by revenue, gross profit and gross margin, operating expenses, and operating income
of different products or services to make key decisions. Based on management’s assessment, the Company has determined that it has
only one operating segment.

All of the Company’s revenue is generated
in Hong Kong. All of the Company’s assets are located in Hong Kong.

Note 11 – Disaggregation of revenues

The Company disaggregates its revenues from selling
contract products and providing services. The following table presents revenue by category for the years ended March 31, 2024 and 2023,
respectively:

| As a point in time                         |     | For the years ended 
 March 31,           
 2024                |           |     | 2023 |           |
|:-------------------------------------------|:----|:--------------------|----------:|:----|:-----|----------:|
| Sale of healthcare products                |     | $                   | 7,932,025 |     | $    | 8,641,788 |
| Sale of personal care products             |     |                     |   208,172 |     |      |   183,682 |
| Sale of water filters and related products |     |                     |   370,019 |     |      |   337,426 |
| Total revenue                              |     | $                   | 8,510,216 |     | $    | 9,162,896 |

<div align='center'>F-20</div>

The following table shows disaggregated cost of
revenue by category for the years ended March 31, 2024 and 2023, respectively:

|                                                     |     | For the years ended 
 March 31,           |