Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 260

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 260
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   |     |   |       2024 |   |
|:------------------|:----|:----------------|-----------:|:--|:----|:--|-----------:|:--|
| Total assets      |     | $               |  5,244,295 |   |     | $ |  6,016,095 |   |
| Total liabilities |     |                 | (2,297,361 | ) |     |   | (2,917,512 | ) |
| Net assets        |     | $               |  2,946,934 |   |     | $ |  3,098,583 |   |

Note 11 – Disaggregation of revenues

The Company disaggregates its revenues from selling
contract products and providing services. The following table presents revenue by category for the years ended March 31, 2025 and 2024,
respectively:

| As a point in time                 |     | For the years ended 
 March 31,           
 2025                |           |     | 2024 |           |
|:-----------------------------------|:----|:--------------------|----------:|:----|:-----|----------:|
| Sales of healthcare products       |     | $                   | 8,000,380 |     | $    | 7,932,025 |
| Sales of personal care products    |     |                     |   256,203 |     |      |   208,172 |
| Sales of water filters and related 
 products                           |     |                     |   166,056 |     |      |   370,019 |
| Total revenue                      |     | $                   | 8,422,639 |     | $    | 8,510,216 |

<div align='center'>F-21</div>

The following table shows disaggregated cost
of revenue by category for the years ended March 31, 2025 and 2024, respectively:

|                                         |     | For the years ended 
 March 31,           |      2025 |     |   |      2024 |
|:----------------------------------------|:----|:--------------------|----------:|:----|:--|----------:|
| Cost of sales of healthcare products    |     | $                   | 1,916,894 |     | $ | 2,010,110 |
| Cost of sales of personal care products |     |                     |    54,