Company: LHI
Filing Date: 2025-01-27
Form Type: DRS/A
Source: 0001213900-25-006939
Chunk: 106

Company: Living Homeopathy International Ltd.
Filing Date: 2025-01-27
Form: DRS/A
Chunk 106
---
182 for the year ended March 31, 2023 to $51,508 for the year ended March 31, 2024. The increase in cost of revenue was mainly driven by the increase in both quantity sold and average unit cost. The increase in quantity sold contributed higher costs, which was in line with increase in revenue. Moreover, the new established personal care products had higher average purchase costs, leading to the overall increase in average unit cost in fiscal year 2024.

Cost for water filters and related products slightly increased by $5,892 or 9.5% from $61,748 for the year ended March 31, 2023 to $67,640 for the year ended March 31, 2024, which was mainly due to increase in quantity sold while partially offset by decrease in average unit cost.

<div align='center'>59</div>

Gross profit

The following table sets forth the breakdown of our gross profit and gross margin by category for the years ended March 31, 2024 and 2023, respectively.

| Gross profit of                       |     | For                       
 the years ended March 31, 
 2024                      
 Gross                     
 Profit                    |           |     | Gross  
 Margin |      |   |     | 2023   
 Gross  
 Profit |           |     | Gross  
 Margin |      |   |     | Variance 
 Gross    
 Profit   |          |   |     | Gross  
 Margin 
 (pp)   |      |   |
|:--------------------------------------|:----|:--------------------------|----------:|:----|:-------|-----:|:--|:----|:-------|----------:|:----|:-------|-----:|:--|:----|:---------|---------:|:--|:----|:-------|-----:|:--|
| Sale                                  
 of healthcare products                |     | $                         | 5,921,915 |     |        | 74.7 | % |     | $      | 6,441,541 |     |        | 74.5 | % |     | $        | (519,626 | ) |     |        |  0.2 |   |
| Sale                                  
 of personal care products             |     |                           |   156,664 |     |        | 75.3 | % |     |        |   146,500 |     |        | 79.8 | % |     |