Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 276

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 276
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 |   |
| Interest                                                           
 expense paid                                                       |     | $                    |    (35,086 | ) |     | $    |   (45,953 | ) |
| Interest                                                           
 income received                                                    |     | $                    |        816 |   |     | $    |       382 |   |
| Supplemental                                                       
 non-cash activities:                                               |     |                      |            |   |     |      |           |   |
| Right                                                              
 of use assets obtained in exchange for operating lease obligations |     | $                    |    526,242 |   |     | $    |         - |   |
| Land                                                               
 and building transferred to controlling shareholder                |     | $                    |  1,954,119 |   |     | $    |         - |   |
| Bank                                                               
 borrowings discharged to controlling shareholder                   |     | $                    | (2,153,057 | ) |     | $    |         - |   |

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

F-28

LIVING HOMEOPATHY INTERNATIONAL LIMITED AND ITS SUBSIDIARIES

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</div>

Note 1 – Organization and nature of business

Living Homeopathy International Limited (the
“Company”) and its subsidiaries (collectively the “Group”) conducts its primary operations through its indirect
wholly owned subsidiary, Living Homeopathy Limited (“Living HK”), in Hong Kong. The Group engages in retail and wholesale
of various healthcare products, personal care products and water filters and related products for over twenty years in Hong Kong. The
Company mainly focus in providing healthcare products include homeopathic remedies, homeopathic co-remedies and classic flower remedies
that are free from additives.

The Company, incorporated on May 7, 2024 under
the laws of the Cayman Islands, is an investment holding company of the Group.

Living Homeopathy Global Ltd (“Living
Global”), a British Virgin Islands (“BVI”) company limited by shares incorporated on May 27, 2024 and a wholly owned
subsidiary controlled by the Company, is the immediate holding company of Living HK, a company incorporated in Hong Kong with limited
liability on June 21, 1994 and the Group’s operating subsidiary in Hong Kong.

Prior to the reorganization described below,
Living HK