Company: LHI
Filing Date: 2025-08-08
Form Type: F-1/A
Source: 0001213900-25-073646
Chunk: 107

Company: Living Homeopathy International Ltd.
Filing Date: 2025-08-08
Form: F-1/A
Chunk 107
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 |   208,172 |     |          |   48,031 |   |     |   |  23.1 | %  |
| Sales of water filters and related 
 products                           |     |                     |   166,056 |     |      |   370,019 |     |          | (203,963 | ) |     |   | (55.1 | )% |
| Total Revenue                      |     | $                   | 8,422,639 |     | $    | 8,510,216 |     | $        |  (87,577 | ) |     |   |  (1.0 | )% |

Sales of healthcare products

Our sales of healthcare products increased by $68,335 or 0.9% from
$7,932,025 for the year ended March 31, 2024 to $8,000,380 for the year ended March 31, 2025. Our healthcare products primarily include
homeopathic remedies, homeopathic co-remedies and classic flower remedies. The revenue from healthcare products increased primarily because
decrease in quantity sold was offset by a higher average selling price. We sold 436,788 units in fiscal year 2025, representing a decrease
of 3.4% from 451,585 units sold in fiscal year 2024. During the COVID-19 pandemic, there was a trend to consume more healthcare products
to strengthen the immune system, prevent severe illness and relieve symptoms. The significant decline in severity of COVID-19 and the
transition to a more manageable state of the virus in fiscal year 2024 were the main reasons for the radical change in quantity sold when
comparing the two years. This led to a decrease in demand for healthcare products, which in turn resulted in the decrease in quantity
sold. However, the average unit price of healthcare products increased by 3.4% from $17.6 in fiscal year 2024 to $18.2 in fiscal year
2025, which was due to the wide price range of our complex product offerings for this category. The demand for higher-priced healthcare
products was higher than the demand for lower-priced products in fiscal year 2025, leading to the overall increase in average selling
price.

Sales of personal care products

Our sales of personal care products increased by $48,031 or 23.1% from
$208,172 for the year ended March 31,