Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 293

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 293
---
 Bank Limited (“HSB”) 
 (note)                         |     | Property installment      
 loan                      |     | Within 7 years or on demand  |     | HKD      |     |                    | - |     |                | 2.09 | % |     | $             | - |     | $         | 1,557,149 |
| HSB (note)                     |     | Property installment loan |     | Within 18 years or on demand |     | HKD      |     |                    | - |     |                | 2.32 | % |     |               | - |     |           |   628,730 |
| Total                          |     |                           |     |                              |     |          |     |                    |   |     |                |      |   |     | $             | - |     | $         | 2,185,879 |

<div align='center'>F-40</div>

Note 7 – Related party balances and transactions

The details of the related parties involved
in related party balances and transactions are summarized as follow:

| Name                              
 of the related party              |     | Relationship                                        
 to the Company                                      |
| Mr. To                            |     | Controlling shareholder and director of the Company |
| Living Homeopathy Limited (Macau) |     | Entity controlled by Mr. To                         |
| Silver Link Limited               |     | Entity controlled by Mr. To                         |
| Mr. Hung Chi Ching (Ms. Hung)     |     | Shareholder of the Company                          |

Details of related party transactions are
summarized as follow:

|                                   | Name of the related party |                        | Nature of transaction | For the six months ended 
 September 30,            |    2024 |     |   |    2023 |
|:----------------------------------|:--------------------------|:-----------------------|:----------------------|:-------------------------|--------:|:----|:--|--------:|
| Living Homeopathy Limited (Macau) |                           | Revenue (note a)       |                       | $                        | 145,574 |     | $ | 195,480 |
| Living Homeopathy Limited (Macau) |                           | Purchase (note b)      |                       | $                        | 231,209 |     | $ | 186,668 |
| Silver Link Limited               |                           | Lease expense (note c) |                       | $                        |  92,208 |     | $ |