Company: LHI
Filing Date: 2025-08-08
Form Type: F-1/A
Source: 0001213900-25-073646
Chunk: 95

Company: Living Homeopathy International Ltd.
Filing Date: 2025-08-08
Form: F-1/A
Chunk 95
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, including the depth and liquidity of the market for the Class A Ordinary Shares, investor perception of us and general economic and market conditions, and we cannot assure you that the Class A Ordinary Shares can be resold at or above the public offering price.

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DIVIDEND POLICY</div>

The
Company declared cash dividends of $983,560 and $325,078 during the years ended March 31,
2025 and 2024. Other than this, we have not declared or paid any cash dividends on its capital
shares in the years ended March 31, 2025 and 2024. We currently intend to retain all available
funds and future earnings, if any, for the operation and expansion of our business and does
not anticipate declaring or paying any dividends in the foreseeable future.Any
future determination related to our dividend policy will be made at the discretion of our
board of directors after considering our financial condition, results of operations, capital
requirements, contractual requirements, business prospects and other factors the board of
directors deems relevant, and subject to the restrictions contained in any future financing
instruments.

If we determine to pay dividends
on any of our Ordinary Shares in the future, as a holding company, we will be dependent on receipt of funds from our Hong Kong subsidiary,
Living Homeopathy Hong Kong.

Cash dividends, if any, on our Ordinary
Shares will be paid in U.S. dollars.

Han Kun Law Offices LLP, our counsel as to Hong Kong law, has advised us that under the current practice of the Inland Revenue Department of Hong Kong, no tax is payable in Hong Kong in respect of dividends paid by us. See “ Taxation - Hong Kong Profits Taxation.” on page 116 of this prospectus.

We are a holding company incorporated in the Cayman 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