Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 190

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 190
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 control, are controlled by,
or are under common control with the Company. Related party also include principal owners of the Company, its management, members of
the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if
one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting
parties might be prevented from fully pursuing its own separate interests.

Set forth below are the related party transactions
that we have entered into during the last three fiscal years and up to the date of this prospectus.

The details of the related parties involved are summarized as follow:

| Name                              
 of the related party              |     | Relationship                                     
 to the Company                                   |
| Mr. To                            |     | Controlling shareholder, Chief Executive Officer 
 and Chairman of the Board of Directors           |
| Living Homeopathy Limited (Macau) |     | Entity controlled by Mr. To                      |
| Silver Link Limited               |     | Entity controlled by Mr. To                      |
| Mr. Hung Chi Ching (Ms. Hung)     |     | Shareholder of the Company                       |

Set forth below are details of
the related party transactions.

|                                   | Name of the related party |                  | Nature of transaction | For the years ended 
 March               
 31,                 |    2024 |     |   |    2023 |     |   |    2022 |
|:----------------------------------|:--------------------------|:-----------------|:----------------------|:--------------------|--------:|:----|:--|--------:|:----|:--|--------:|
| Living Homeopathy Limited (Macau) |                           | Revenue(1)       |                       | $                   | 368,969 |     | $ | 422,049 |     | $ | 406,669 |
| Living Homeopathy Limited (Macau) |                           | Purchase(2)      |                       | $                   | 456,773 |     | $ | 562,759 |     | $ | 573,547 |
| Silver Link Limited               |                           | Lease expense(3) |                       | $                   | 184,036 |     | $ | 183,700 |     | $ | 184,984 |

|                                   | Name of the related party |                  | Nature of transaction | For the six months ended 
 September 30,            |    2024 |     |   |