Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 192

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 192
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    29,491 |

| Name of the related party         |     | Nature of balance             |     | As of 
 2024  | September 30, |     | As of 
 2024  | March 31, |
|:----------------------------------|:----|:------------------------------|:----|:------|--------------:|:----|:------|----------:|
| Mr. To                            |     | Amount due to related parties |     | $     |        92,292 |     | $     |         - |
| Ms. Hung                          |     | Amount due to related parties |     | $     |       671,302 |     |       |         - |
| Living Homeopathy Limited (Macau) |     | Accounts payable              |     | $     |       309,685 |     | $     |   214,120 |

Amount due to a related party was interest-free, unsecured and repayable on demand. The Company obtained funds from its related party for working capital use. The amount due to a related party has settled as of December 31, 2023. No fund was obtained from or paid to related parties subsequently.

On August 13, 2024, the Company transferred
the ownership of the land and building, including the apartment on the gound and first floors of Royal Garden, Nos. 122-124 Boundary
Street, Kowloon, Hong Kong, corresponding flower bed and adjacent garden, and car parking space, with net carrying amount of $1,954,119
and released the Hang Seng Mortgage Loan of $2,153,057 to Mr. To, the controlling shareholder of the Company, which resulted in $198,938
amount due to shareholder. Mr. To’s use of the properties was significant benefit provided by the Company to retain the talents
of Mr. To, the Company’s principal executive officer. The transfer of the properties to Mr. To was to separate the properties from
the Company’s core business as a homeopathy service provider. In addition, the Company paid the stamp duty of $160,755 for the
transfer of ownership of the abovementioned immovable properties, on behalf of Mr. To, which resulted in a corresponding reduction to
the outstanding amount due to shareholder. The above transactions resulted in a net increase of $38,183 of in the amount due to shareholder.

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DESCRIPTION OF SHARE CAPITAL</div>

We are a Cayman