Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 247

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 247
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 - |   |
| Cash flows from financing activities:                                         |     |                     |           |   |     |      |            |   |
| Repayment of bank borrowings                                                  |     |                     |  (171,087 | ) |     |      |   (158,122 | ) |
| Repayment to a related party                                                  |     |                     |   (78,249 | ) |     |      | (1,563,556 | ) |
| Dividend paid                                                                 |     |                     |  (325,078 | ) |     |      | (1,503,204 | ) |
| Net cash used in financing activities                                         |     |                     |  (574,414 | ) |     |      | (3,224,882 | ) |
| Net change in cash and cash equivalents                                       |     |                     |   113,081 |   |     |      | (1,821,206 | ) |
| Effect of exchange rate changes on cash and cash equivalents                  |     |                     |     6,655 |   |     |      |     (8,473 | ) |
| Cash and cash equivalents, beginning of year                                  |     |                     | 2,195,190 |   |     |      |  4,024,869 |   |
| Cash and cash equivalents, end of year                                        |     | $                   | 2,314,926 |   |     | $    |  2,195,190 |   |
| Supplemental disclosure information:                                          |     |                     |           |   |     |      |            |   |
| Income tax paid                                                               |     | $                   |   263,640 |   |     | $    |    388,164 |   |
| Interest expense paid                                                         |     | $                   |    75,635 |   |     | $    |     15,095 |   |
| Interest income received                                                      |     | $                   |       832 |   |     | $    |         24 |   |

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

F-6

LIVING HOMEOPATHY INTERNATIONAL LIMITED AND ITS SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</div>

Note 1 – Organization and nature of business

Living Homeopathy International Limited (the “Company”)
and its subsidiaries (collectively the “Group”)