Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 178

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 178
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100

RELATED PARTY TRANSACTIONS</div>

Employment Agreements

See “Management -- Employment Agreement and Indemnification Agreement”.

Compensation of Directors and Officers

See “Compensation”.

Other Related Party Transactions

Parties are considered to be
related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are
under common control with the Company. Related party also include principal owners of the Company, its management, members of the immediate
families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls
or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might
be prevented from fully pursuing its own separate interests.

Set forth below are the related party transactions
that we have entered into during the last three fiscal years and up to the date of this prospectus.

The details of the related parties involved are summarized as follow:

| Name                              
 of the related party              |     | Relationship                                         
 to the Company                                       |
| Mr. To                            |     | Controlling shareholder, Chief Executive Officer and 
 Chairman of the Board of Directors                   |
| Living Homeopathy Limited (Macau) |     | Entity controlled by Mr. To                          |
| Silver Link Limited               |     | Entity controlled by Mr. To                          |
| Ms. Hung Chi Ching (Ms. Hung)     |     | Shareholder of the Company                           |

Set forth below are details of the related party
transactions.

|                                   | Name of the related party |                      | Nature of transaction | For the years ended 
 March               
 31,                 |      2025 |     |   |    2024 |     |   |      2023 |
|:----------------------------------|:--------------------------|:---------------------|:----------------------|:--------------------|----------:|:----|:--|--------:|:----|:--|----------:|
| Living Homeopathy Limited (Macau) |                           | Revenue(1)           |                       | $                   |   390,842 |     | $ | 368,969 |     | $ |   422,049 |
| Living Homeopathy Limited (Macau) |                           | Cost of revenue(2)   |                       | $                   |   417,843 |     | $ | 456,773 |     | $ |   562,759 |
|