Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 247

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 247
---
        |   - |     |            |     - |     |              |    753,429 |   |     |               |       - |   |     |       |    753,429 |   |
| Foreign currency translation adjustment |     |                  |         - |     |        |   - |     |           |         - |     |        |   - |     |            |     - |     |              |          - |   |     |               |   8,026 |   |     |       |      8,026 |   |
| Balance as of March 31, 2024            |     |                  | 9,000,000 |     | $      | 900 |     |           | 1,000,000 |     | $      | 100 |     | $          | 1,282 |     | $            |  3,127,067 |   |     | $             | (30,766 | ) |     | $     |  3,098,583 |   |

| * | Retrospectively restated for effect of share reorganization (see Note 1). |

<div align='center'>The accompanying notes are an integral part of
these consolidated financial statements.

F-5

LIVING HOMEOPATHY INTERNATIONAL LIMITED AND ITS SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

(Amount in U.S. dollars, except for share and per share data, or otherwise noted)</div>

| Cash flows from operating activities:                                         |     | For the years ended 
 March 31,           
 2024                |           |   |     | 2023 |            |   |
|:------------------------------------------------------------------------------|:----|:--------------------|----------:|:--|:----|:-----|-----------:|:--|
| Net income                                                                    |     | $                   |   753,428 |   |     | $    |  1,129,504 |   |
| Adjustments to reconcile net income to net cash used in operating activities: |     |                     |           |   |     |      |            |   |
| Depreciation – property and equipment                                         |     |                     |    86,321 |   |     |      |     86,164 |   |
| Impairment for inventories                                                    |     |                     |    19,212 |   |     |      |