Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 26

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 26
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 the dividends will be distributed by Living Homeopathy, subject to applicable Cayman Islands restrictions (see “ Dividend Policy” on page 51 of this prospectus), to all shareholders respectively in proportion to the shares they hold, regardless of whether the shareholders are U.S. investors or investors in other countries or regions. If Living Homeopathy incurs debt on its own in the future, the instruments governing such debt may restrict Living Homeopathy’s ability to pay dividends, make distribution or transfer funds to Living Homeopathy. Subject to the Company’s Act and our Amended and Restated Memorandum and Articles of Association, Living Homeopathy’s board of directors may authorize and declare a dividend to shareholders at such time and of such an amount as they think fit if they are satisfied, on reasonable grounds, that immediately following the dividend the value of Living Homeopathy’s assets will exceed its liabilities and Living Homeopathy will be able to pay its debts as they become due.

Other than LTO Holdings Ltd., our other
shareholders waived their right to dividends for each of the years ended March 31, 2024 and 2025 to leave profits within the
Company. The Company recorded constructive dividends of $983,560 and declared cash dividend $325,078 during the years ended March
31, 2025 and 2024, respectively. to LTO Holdings Ltd., our controlling shareholder. See “Dividend Policy”
beginning on page 51 of this prospectus for further details. Since the end of the year ended March 31, 2025, the Company has not
declared any dividends. As of the date of this prospectus, Living Homeopathy does not have any U.S. investors, so no dividends or
distributions have been made to any U.S. investors. Both Living Homeopathy and Living Homeopathy Hong Kong currently intend to
retain all available funds and future earnings, if any, for the operation and expansion of our business and do 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 Living Homeopathy’s 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.

Within our direct holding structure, the cross-border transfer of funds within our corporate structure is legal and compliant with the laws and regulations of the Cayman Islands and Hong Kong. In the