Company: LHI
Filing Date: 2025-08-08
Form Type: F-1/A
Source: 0001213900-25-073646
Chunk: 118

Company: Living Homeopathy International Ltd.
Filing Date: 2025-08-08
Form: F-1/A
Chunk 118
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 cash           |     |             |     13,538 |   |     |   |     6,655 |   |
| Cash and cash equivalents at the beginning of the 
 year                                              |     |             |  2,314,926 |   |     |   | 2,195,190 |   |
| Cash and cash equivalents at the end of the year  |     | $           |  2,494,226 |   |     | $ | 2,314,926 |   |

Net cash generated from operating activities

Net cash generated from operating activities
was $1,463,328 and $687,495 for the years ended March 31, 2025 and 2024, respectively. When comparing fiscal year 2024 with fiscal year
2024:

For the year ended March 31, 2025, our net
cash generated from operating activities was $1,463,328, which was primarily derived from (i) net income of $812,130 and adjusted for
non-cash depreciation of $36,052; (ii) decrease in inventories by $339,871 as the Company realize the value of the inventories during
the year; (iii) increase in accrued expenses and other payables by $366,186 for the IPO related expenses; (iv) increase in account payables
by $4,306 as the payment have yet due as of March 31, 2025; while partially offset by (i) increase in prepayments to suppliers by $182,086
as the suppliers have yet to delivered the goods that the we have paid.

For the year ended March 31, 2024, our net cash generated from operating
activities was $687,495, which was primarily derived from (i) net income of $753,429 and adjusted for non-cash depreciation of $86,321;
(ii) decrease in prepayment to suppliers by $149,211 as products ordered has delivered during the year; while partially offset by (i)
increase in inventories by $225,073 as we intended to hold higher inventories to support promotional activities aimed at stimulating sales
during the downturn; (ii) decrease in tax payable by $110,319 as provisional tax paid was estimated according to net assessable profit
of fiscal year 2023 which was higher than current income tax expense incurred for the fiscal year 2024.

Net cash used in financing activities

Net cash used in financing activities was