Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 119

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 119
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 |         - |   |
| Net cash used in financing activities             |     |             | (1,297,566 | ) |     |   |  (574,414 | ) |
| Net increase (decrease) in cash                   |     |             |    165,762 |   |     |   |   113,081 |   |
| Effect of exchange rate changes on 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