Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 96

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 96
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man Islands. We rely principally on dividends from Hong Kong subsidiary, Living Homeopathy Hong Kong for our cash requirements, including any payment of dividends to our shareholders.

Our board of directors has complete discretion as to whether to distribute dividends, subject to certain restrictions under Cayman Islands law, namely that our company may only pay dividends out of either profits or share premium, and provided always that in no circumstances may a dividend be paid if this would result in our company being unable to pay its debts as they fall due in the ordinary course of business. In addition, our shareholders may by ordinary resolution declare a dividend, but no dividend may exceed the amount recommended by our board of directors. Even if our board of directors decides to pay dividends, the form, frequency and amount will depend upon our future operations and earnings, capital requirements and surplus, general financial condition, contractual restrictions and other factors that the board of directors may deem relevant. Please see the section entitled “Taxation” beginning on page 123 of this prospectus for information on the potential tax consequences of any cash dividends declared.

<div align='center'>51

CAPITALIZATION</div>

The following table sets forth our capitalization
as of September 30, 2024:

| ● | on an actual basis; and |

| ● | on a pro forma as adjusted basis                                                                                                    
 to reflect the issuance and sale of 1,250,000 Class A Ordinary Shares by us in this offering at the assumed initial public offering 
 price of $5.00 per Class A Ordinary Share, which is the midpoint of the estimated initial public offering price range set forth on  
 the cover page of this prospectus, after deducting the estimated underwriting discounts and the estimated offering expenses payable 
 by us, but excluding any over-allotment Class A Ordinary Shares that may be                                                         
 sold pursuant to the over-allotment option.                                                                                         |

You should read this table together with our consolidated financial statements and the related notes included elsewhere in this prospectus and the information under “Management’s Discussion and Analysis of Financial Condition and Results of Operations.” beginning on page 56 of this prospectus.

|                                                                                                                                                                                                                                                                                                                          |     | September 30, 2024 |           |   |     |                |           |   |
|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:-------------------|----------:|:--|:----|:---------------|----------:|:--|
|                                                                                                                                                                                                                                                                                                                          |     | Actual             |           |   |     | Pro Forma      
 as