Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 95

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 95
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 underwriter and is based on an assessment of Living Homeopathy’s financial condition and prospects, comparable companies with similar sizes and businesses currently traded on U.S. capital markets, and the general condition of the securities market. It does not necessarily bear any relationship to Living Homeopathy’s book value, assets, past operating results, financial condition or any other established criteria of value. Although Living Homeopathy’s Class A Ordinary Shares are not listed on a public exchange, Living Homeopathy intends to obtain a listing on the Nasdaq Capital Market immediately after the closing of the offering.

The offering price stated on the cover page of this prospectus should not be considered an indication of the actual value of the Class A Ordinary Shares. That price is subject to change as a result of market conditions and other factors, including the depth and liquidity of the market for the Class A Ordinary Shares, investor perception of us and general economic and market conditions, and we cannot assure you that the Class A Ordinary Shares can be resold at or above the public offering price.

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DIVIDEND POLICY</div>

The Company declared cash dividends
of $325,078 and $1,503,204 during the years ended March 31, 2024 and 2023. Other than this, we have not declared or paid any cash dividends
on its capital shares in the years ended March 31, 2024 and 2023. We currently intend to retain all available funds and future
earnings, if any, for the operation and expansion of our business and does not anticipate declaring or paying any dividends in the foreseeable
future.Any future determination related to our dividend policy will be made at the discretion of our board of directors
after considering our financial condition, results of operations, capital requirements, contractual requirements, business prospects
and other factors the board of directors deems relevant, and subject to the restrictions contained in any future financing instruments.

If we determine to pay dividends
on any of our Ordinary Shares in the future, as a holding company, we will be dependent on receipt of funds from our Hong Kong subsidiary,
Living Homeopathy Hong Kong.

Cash dividends, if any, on our Ordinary
Shares will be paid in U.S. dollars.

Under the current practice of the Inland Revenue Department of Hong Kong, no tax is payable in Hong Kong in respect of dividends paid by us. See “ Taxation - Hong Kong Profits Taxation.” on page 123 of this prospectus.

We are a holding company incorporated in the Cay