Company: LHI
Filing Date: 2025-08-08
Form Type: F-1/A
Source: 0001213900-25-073646
Chunk: 260

Company: Living Homeopathy International Ltd.
Filing Date: 2025-08-08
Form: F-1/A
Chunk 260
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 280, “Segment Reporting”,
establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organizational
structure as well as information about geographical areas, business segments and major customers in financial statements for details
on the Company’s business segments. The Company uses the “management approach” in determining reportable operating
segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision
maker, the Chief Executive Officer, for making operating decisions and assessing performance as the source for determining the Company’s
reportable segments. The chief operating decision maker reviews operation results by revenue, gross profit, operating expenses, and operating
income to make key decisions. Based on management’s assessment, the Company has determined that it has only one operating segment.

All of the Company’s revenue is generated
in Hong Kong. All of the Company’s assets are located in Hong Kong.

<div align='center'>F-20</div>

Key financial performance measures of the
segments are as follows:

|                                           |     | For the years ended 
 March 31,           |       2025 |   |     |   |       2024 |   |
|:------------------------------------------|:----|:--------------------|-----------:|:--|:----|:--|-----------:|:--|
| Net revenue                               |     | $                   |  8,031,797 |   |     | $ |  8,141,247 |   |
| Net revenue – a related party             |     |                     |    390,842 |   |     |   |    368,969 |   |
| Total net revenue                         |     |                     |  8,422,639 |   |     |   |  8,510,216 |   |
| Cost of revenue                           |     |                     | (1,999,245 | ) |     |   | (2,129,258 | ) |
| Gross profit                              |     |                     |  6,423,394 |   |     |   |  6,380,958 |   |
| Operating expenses                        |     |                     |            |   |     |   |            |   |
| Selling and marketing expenses            |     |                     | (3,615,483 | ) |     |   | (3,806,750 | ) |
| Staff costs and employee benefits         |     |                     |   (951,823 | ) |