Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 191

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 191
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 2023 |
|:----------------------------------|:--------------------------|:-----------------|:----------------------|:-------------------------|--------:|:----|:--|--------:|
| Living Homeopathy Limited (Macau) |                           | Revenue(1)       |                       | $                        | 145,574 |     | $ | 195,480 |
| Living Homeopathy Limited (Macau) |                           | Purchase(2)      |                       | $                        | 231,209 |     | $ | 186,668 |
| Silver Link Limited               |                           | Lease expense(3) |                       | $                        |  92,208 |     | $ |  91,934 |

Notes:

| (1) | 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 kind of healthcare products, personal care products and  
 water filters and related products in Macau.                                                                                       |

<div align='center'>107</div>

| (2) | The Company purchased certain                                                                                                       
 homeopathic remedies from Living Homeopathy Limited (Macau). The products purchased from Living Homeopathy Limited (Macau) were not 
 duplicated with sales to Living Homeopathy Limited (Macau).                                                                         |

| (3) | Living Homeopathy Hong Kong entered into a tenancy agreement with Silver Link Limited pursuant                                   
 to which Living Homeopathy Hong Kong leased a property owned by Silver Link Limited for the purpose of use as an office premise. |

Balances with related parties consisted of the following:

|                                   | Name of the related party |                               | Nature of balance | As of March 31, |    2024 |     |   |    2023 |     |   |      2022 |
|:----------------------------------|:--------------------------|:------------------------------|:------------------|:----------------|--------:|:----|:--|--------:|:----|:--|----------:|
| Mr. To                            |                           | Amount due to a related party |                   | $               |       - |     | $ |  76,996 |     | $ | 1,641,999 |
| Living Homeopathy Limited (Macau) |                           | Accounts payable              |                   | $               | 214,120 |     | $ | 151,629 |     | $ |