Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 114

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 114
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052 |     |            |  0.4 | % |     |        |    86,321 |     |            |  1.1 | % |     |          |  (50,269 | ) |     |   |   (58.2 | )% |
| Lease expenses                    |     |                               |   272,551 |     |            |  3.3 | % |     |        |   272,987 |     |            |  3.4 | % |     |          |     (436 | ) |     |   |    (0.2 | )% |
| Legal and professional fees       |     |                               |   270,653 |     |            |  3.2 | % |     |        |     5,956 |     |            |  0.1 | % |     |          |  264,697 |   |     |   | 4,444.2 | %  |
| Other general and administrative  
 expenses                          |     |                               |   686,582 |     |            |  8.2 | % |     |        |   367,461 |     |            |  4.5 | % |     |          |  319,121 |   |     |   |    86.8 | %  |
| Total operating expenses          |     | $                             | 5,833,144 |     |            | 69.3 | % |     | $      | 5,454,242 |     |            | 67.0 | % |     | $        |  378,902 |   |     |   |     6.9 | %  |

Selling and marketing expenses

Our selling and marketing expenses primarily
include commission paid to our sales personnel, advertising expenses and other marketing and promotion related expenses.

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Our selling and marketing expenses decreased by $191,267 or 5.0% from
$3,806,750 for the year ended March 31, 2024 to $3,615,483 for the year ended March 31, 2025. As a percentage of revenue, our selling
expenses accounted for 42.9% and 46.8% of our total revenue for the years ended March 31, 2025 and 2024, respectively. The decrease in
selling and