Company: LHI
Filing Date: 2025-08-08
Form Type: F-1/A
Source: 0001213900-25-073646
Chunk: 262

Company: Living Homeopathy International Ltd.
Filing Date: 2025-08-08
Form: F-1/A
Chunk 262
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     |        | 76.0 | % |     | $      | 5,921,915 |     |        | 74.7 | % |
| Gross profit of sales of personal care products |     |                               |   202,145 |     |        | 78.9 | % |     |        |   156,664 |     |        | 75.3 | % |
| Gross profit of sales of water filters          
 and related products                            |     |                               |   137,763 |     |        | 83.0 | % |     |        |   302,379 |     |        | 81.7 | % |
| Total gross profit                              |     | $                             | 6,423,394 |     |        | 76.3 | % |     | $      | 6,380,958 |     |        | 75.0 | % |

Note 12 – Income taxes

The Company is subject to income taxes on
an entity basis on income derived from the location in which each entity is domiciled.

The Company is incorporated in the Cayman
Islands as an offshore holding company and is not subject to tax on income or capital gain under the laws of the Cayman Islands.

Living Global is incorporated in the British
Virgin Islands (“BVI”) as an offshore holding company and is currently exempted from income and corporate tax under the current
laws of the British Virgin Islands. In addition, the British Virgin Islands does not levy capital gains tax on it.

Living HK is incorporated in Hong Kong
and subject to Hong Kong Profits Tax on the taxable income as reported in its statutory financial statements adjusted in accordance
with relevant Hong Kong tax laws. The applicable tax rate is 16.5% in Hong Kong. From year of assessment of 2018/19 onwards,
Hong Kong profits tax rates are 8.25% on assessable profits up to HKD2,000,000, and remaining assessable profits are taxed at 16.5%.

<div align='center'>F-22</div>

Income taxes expenses consisted of the following:

|                              |     | For the years ended 
 March               
 31,                 |    2025 |     |   |    2024 |
|:-----------------------------|:----|:--------------------|--------:|:----|:--|--------:|
| Current income tax provision |     | $                   | 217,396 |     |