Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 104

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 104
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 represents fifteen    
 voting rights. The authorized share capital of the Company remained unchanged at $50,000.        
 The one issued ordinary share held by LTO was reclassified as 10,000 Class A Ordinary Share      
 upon the Share Re-classification. The Company further allotted and issued 8,990,000 Class        
 A Ordinary Shares at $899 and 1,000,000 Class B Ordinary Shares at $100, respectively to         
 LTO.                                                                                             |

| (v) | Pursuant to a board resolution dated                                                                                               
 August 28, 2024, on September 10, 2024, LTO transferred a total of 4,320,000 Class A Ordinary Shares and 480,000 Class B Ordinary  
 Shares to several individuals and entities at $1.2 per share, representing 48% of total ordinary shares on an as converted basis   
 of the Company prior to the completion of this offering. Following this, on February 5, 2025, one of these individual shareholders 
 holding 480,000 Class A Ordinary Shares, representing 4.8% of total ordinary shares on an as converted basis, transferred his      
 holding to another of these individual shareholders. See “Principal Shareholder” on page 100 of this prospectus                    
 for details.                                                                                                                       |

<div align='center'>56</div>

The Company, together with its wholly-owned subsidiaries,
is effectively controlled by the same shareholder, Mr. To, at 100% before the Reorganization and ultimately held as to 52% after the
Reorganization. As such, the Reorganization is considered as a recapitalization of entities under common control. The Company has retroactively
restated all shares and per share data for all the periods presented.

In accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 805-50-25, the Reorganization has been accounted for as a recapitalization among entities under common control since the same shareholder controlled all these entities prior to and after the Reorganization. The consolidation of the Company and its subsidiaries has been accounted for at historical cost and prepared on the basis as if the aforementioned transactions had become effective as of the beginning of the first period presented in the accompanying consolidated financial statements. The results of operations for the period presented comprise those of the previously separate entities combined from the beginning of the period to the end of the period. By eliminating the effects of intra-entity transactions in determining the results of operations for the period before the Reorganization