Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 110

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 110
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cost of revenue. The following table sets forth the breakdown of our cost of revenue by category for the years ended March 31, 2025 and
2024, respectively.

| Cost of revenue from                        |     | For the years ended 
 March               
 31,                 
 2025                |           |     | 2024 |           |     | Variance 
 Amount   |          |   |     | % |       |    |
|:--------------------------------------------|:----|:--------------------|----------:|:----|:-----|----------:|:----|:---------|---------:|:--|:----|:--|------:|:---|
| Sales of healthcare products                |     | $                   | 1,916,894 |     | $    | 2,010,110 |     | $        |  (93,216 | ) |     |   |  (4.6 | )% |
| Sales of personal care products             |     |                     |    54,058 |     |      |    51,508 |     |          |    2,550 |   |     |   |   5.0 | %  |
| Sales of water filters and related products |     |                     |    28,293 |     |      |    67,640 |     |          |  (39,347 | ) |     |   | (58.2 | )% |
| Total cost of revenue                       |     | $                   | 1,999,245 |     | $    | 2,129,258 |     | $        | (130,013 | ) |     |   |  (6.1 | )% |

Our cost of revenue was $1,999,245 for the year ended March 31, 2025,
decreased by $130,013 or 6.1% from $2,129,258 for the year ended March 31, 2024. Overall, the decrease in cost of revenue was primarily
due to decrease in quantity sold, which was in line with revenue.

Our cost of healthcare products increased by $93,216 or 4.6% from $2,010,110
for the year ended March 31, 2024 to $1,916,894 for the year ended March 31, 2025, which was mainly due to decrease in both quantity sold
and average unit cost. The average unit