Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 140

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 140
---
,
or animal sources. The original substances are crushed, diluted and then succussed. They are prepared by a potentization process of gradual
and repeated dilution and succussion. The number of times such steps are repeated determines the potency or the “level” of
the remedy. For example, a “6C” remedy is required to be diluted at a ratio of 1:99 six times. Unlike most other medical
treatments, homeopathy requires a highly individualized approach to find the most suitable remedy for each customer. As of the date of
this prospectus, according to Frost & Sullivan, the total number of homeopathic remedies has reached approximately 8,660, among which
there are a total of approximately 6,107 remedies are proven to allow for the most precise matching of remedies to customers.

For the years ended March 31, 2025 and 2024,
we have sold approximately 1,320 and 1,390 types of homeopathic remedies of a total of 91,000 and 81,000 bottles, respectively, and generated
$847,134 and $800,193 from the sales of homeopathic remedies, representing 10.1% and 9.4% of our revenue, respectively.

(B) Homeopathic Co-remedies Series

Homeopathic co-remedies series is a line of products
we developed over the years of our operation based upon our observation of customer need and market potential. This product series features
products made from plants generally known with potential health benefits, such as flaxseed, Agaricus mushroom, Camu Camu and Astaxanthin.
Different from homeopathic remedies which are prepared by a potentization process of repeated dilution and succussion, the ingredients
of are minimally processed to preserve the nutrients, such as freeze drying and crushing the plants into powder. Homeopathic co-remedies
focus on providing nutritional support and are supportive to constitutional homeopathic remedies.

As of the date of this prospectus, our homeopathic
co-remedies primarily consist of eight products, namely LIVING Flax, LIVING Agaricus, LIVING Camu-Camu, LIVING Energy, LIVING Fat Loss,
LIVING Figure, LIVING Astaxanthin and LIVING Perfect. Each homeopathic co-remedies product focuses on improving aspects of health and
wellness, such as immunity improvement, anti-inflammatory, boosting energy, antioxidant, and digestive system. For examples,