Company: LHI
Filing Date: 2025-08-08
Form Type: F-1/A
Source: 0001213900-25-073646
Chunk: 117

Company: Living Homeopathy International Ltd.
Filing Date: 2025-08-08
Form: F-1/A
Chunk 117
---
% |
| Net current assets                        |     | $               | 1,579,847 |     | $    |   948,686 |     | $        |    658,154 |   |     |   |  69.4 | %  |

Our liquidity and working capital requirements
mainly represent the payments for purchases of materials, staff costs, property rentals and other operating expenses incurred for our
business operations.

As of March 31, 2025 and 2024, we had a working
capital of $1,579,847 and $948,686, respectively. We generated a positive cash flow from operating activities in the amount of $1,462,763
and $687,495 for the years ended March 31, 2025 and 2024, respectively.

On a recurring basis, our primary future cash needs will be focused
on our working capital, capital expenditures, investment, regulatory and compliance costs. We believe that our existing resources, including
cash generated from operations, will be sufficient to meet our working capital requirement for our current operating and capital expenditure
needs and obligations over the next twelve months. In order to fully implement its business plan and sustain continued growth, the Company
may also need to raise capital from equity and debt financings.

<div align='center'>63</div>

Cash flows

The following table sets forth summary of
our cash flows for the years ended March 31, 2025 and 2024, respectively.

|                                                   |     | For the     
 years ended 
 March       
 31,         |       2025 |   |     |   |      2024 |   |
|:--------------------------------------------------|:----|:------------|-----------:|:--|:----|:--|----------:|:--|
| Net cash generated from operating                 
 activities                                        |     | $           |  1,463,328 |   |     | $ |   687,495 |   |
| Net cash used in investing activities             |     |             |          - |   |     |   |         - |   |
| Net cash used in financing activities             |     |             | (1,297,566 | ) |     |   |  (574,414 | ) |
| Net increase (decrease) in cash                   |     |             |    165,762 |   |     |   |   113,081 |   |
| Effect of exchange rate changes on