Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 262

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 262
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Right-of-use assets, net, consisted of the following:

|                                |     | As of March 31, |       2024 |   |     |   |      2023 |   |
|:-------------------------------|:----|:----------------|-----------:|:--|:----|:--|----------:|:--|
| Cost                           |     | $               |  1,127,066 |   |     | $ | 1,123,620 |   |
| Less: accumulated amortization |     |                 | (1,081,615 | ) |     |   |  (809,609 | ) |
| Right-of-use assets, net       |     | $               |     45,451 |   |     | $ |   314,011 |   |

Operating lease liabilities consisted of the following:

|                                   |     | As of March 31, |   2024 |     |   |    2023 |
|:----------------------------------|:----|:----------------|-------:|:----|:--|--------:|
| Lease liabilities, current        |     | $               | 45,451 |     | $ | 268,698 |
| Lease liabilities, non-current    |     |                 |      - |     |   |  45,313 |
| Total operating lease liabilities |     | $               | 45,451 |     | $ | 314,011 |

The weighted-average remaining lease terms and discount rates of the
operating leases are as follows:

|                                       |     | As of March 31, |           |   |     |      |           |   |
|                                       |     |            2024 |           |   |     | 2023 |           |   |
| Weighted-average remaining lease term |     |                 | 0.2 years |   |     |      | 1.2 years |   |
| Weighted-average discount rate (note) |     |                 |      1.39 | % |     |      |      1.39 | % |

| Note: | The Company uses its incremental borrowing rate based on the                                                                          
 information available at commencement date in determining the present value of future payments as the implicit rate cannot be readily 
 determined.                                                                                                                           |

<div align='center'>F-17</div>

The operating lease expense related to this lease
was $272,987 and $272,488 for the years ended March