Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 258

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 258
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 | $                   |   390,842 |     | $ | 368,969 |
| Living Homeopathy Limited (Macau) |                           | Cost of revenue (note b)               |                       | $                   |   417,843 |     | $ | 456,773 |
| Silver Link Limited               |                           | Lease expense (note c)                 |                       | $                   |   184,780 |     | $ | 184,036 |
| Mr. To                            |                           | Transfer of land and building (note d) |                       | $                   | 1,962,362 |     | $ |       - |

Notes:

| (a) | The                                                                                         
 Company sold all kinds of healthcare products, personal care products and water filters and 
 related products to Living Homeopathy Limited (Macau). Living Homeopathy Limited (Macau)    
 is a distributor of the Company that sells all kinds of healthcare products, personal care  
 products and water filters and related products in Macau.                                   |

| (b) | The Company purchased certain healthcare products from Living Homeopathy                                                                   
 Limited (Macau). The products purchased from Living Homeopathy Limited (Macau) were not duplicated with sales to Living Homeopathy Limited 
 (Macau).                                                                                                                                   |

| (c) | Living                                                                                      
 HK entered into a tenancy agreement with Silver Link Limited pursuant to which Living HK    
 leased a property owned by Silver Link Limited for the purpose of use as an office premise. |

| (d) | Living                                                                                      
 HK transferred the ownership of the land and building to Mr. To. Mr. To obtained a property 
 instalment loan in his name to settle the bank borrowings of Living HK.                     |

Details of related party balances are summarized
as follow:

|                                   | Name of the related party |                               | Nature of balance | As of March 31, |    2025 |     |   |    2024 |
|:----------------------------------|:--------------------------|:------------------------------|:------------------|:----------------|--------:|:----|:--|--------:|
| Ms. Hung                          |                           | Amount due to a related party |                   | $               | 924,241 |     | $ |       - |
| Living Homeopathy Limited (Macau) |                           | Accounts payable              |                   | $               | 217,595 |     | $ | 214,120 |

Amount due to a related party was interest-free,
unsecured and repayable