Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 113

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 113
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 |     |          |  319,121 |   |     |   |    86.8 | %  |
| Total operating expenses                  |     | $                             | 5,833,144 |     |            | 69.3 | % |     | $      | 5,454,242 |     |            | 67.0 | % |     | $        |  378,902 |   |     |   |     6.9 | %  |

Selling and marketing expenses

Our selling and marketing expenses primarily
include commission paid to our sales personnel, advertising expenses and other marketing and promotion related expenses.

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Our selling and marketing expenses decreased
by $191,267 or 5.0% from $3,806,750 for the year ended March 31, 2024 to $3,615,483 for the year ended March 31, 2025. As a percentage
of revenue, our selling expenses accounted for 42.9% and 46.8% of our total revenue for the years ended March 31, 2025 and 2024, respectively.
The decrease in selling and marketing expenses was primarily attributable to (i) decrease by $153,984 in exhibition event and translation
service for promotional purpose; and (ii) decrease by $105,958 in entertainment expenses.

Staff costs and employee benefits

Our staff costs and employee benefits consist
of salaries and employee benefits paid and payable to our employees. Our staff costs and employee benefits increased by $37,056 or 4.1%
from $914,767 for the year ended March 31, 2024 to $951,823 for the year ended March 31, 2025. As a percentage of revenue, our staff
costs and employee benefits accounted for 11.3% and 11.2% of our total revenue for the years ended March 31, 2025 and 2024, respectively.
The increase of staff costs and employee benefits is marginal.

Depreciation

Our depreciation consists of depreciation charge
on land and building we own and leasehold improvement of our retail store. Our depreciation decreased because our property and equipment
have been fully depreciated during the year ended March 31, 2025.

Lease expenses

Our lease expenses consist of rental expenses
for our retail store and warehouse. Our lease expenses remained relatively stable at approximately $273,000 for both the