Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 117

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 117
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 the six months
ended September 30, 2024 and 2023, respectively.

| Cost of revenue from                       |     | For the six months ended 
 September                
 30,                      
 2024                     |           |     | 2023 |           |     | Variance 
 Amount   |         |   |     | % |       |    |
|:-------------------------------------------|:----|:-------------------------|----------:|:----|:-----|----------:|:----|:---------|:--------|:--|:----|:--|:------|:---|
| Sale of healthcare products                |     | $                        |   994,028 |     | $    | 1,025,104 |     | $        | (31,076 | ) |     |   | (3.0  | )% |
| Sale of personal care products             |     |                          |    16,459 |     |      |    22,298 |     |          | (5,839  | ) |     |   | (26.2 | )% |
| Sale of water filters and related products |     |                          |    11,621 |     |      |    23,426 |     |          | (11,805 | ) |     |   | (50.4 | )% |
| Total cost of revenue                      |     | $                        | 1,022,108 |     | $    | 1,070,828 |     | $        | (48,720 | ) |     |   | (4.5  | )% |

<div align='center'>65</div>

Cost of revenue was $1,022,108 for the six
months ended September 30, 2024, decreased by $48,720 or 4.5% as compared to $1,070,828 for the six months ended September 30, 2023.
Overall, the decrease in cost of revenue was due to decrease in quantity sold which was in line with revenue.

Our cost of healthcare products decreased
by $31,076 or 3.0% from $1,025,104 for the first half of 2023 to $994,028 for the first half of 2024, which was mainly due to the decrease
in quantity sold. The decrease in quantity sold was a result of decrease in demand for healthcare products due to relieve of severe pandemic.

Our cost of personal