Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 262

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 262
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 Total operating expenses                  |     |                     | (5,833,144 | ) |     |   | (5,454,242 | ) |
| Income from operations                    |     |                     |    590,250 |   |     |   |    926,716 |   |
| Other (expense) income, net               |     |                     |    468,032 |   |     |   |    (31,670 | ) |
| Income before income taxes                |     | $                   |  1,058,282 |   |     | $ |    895,046 |   |

|                   |     | As of March 31, |       2025 |   |     |   |       2024 |   |
|:------------------|:----|:----------------|-----------:|:--|:----|:--|-----------:|:--|
| Total assets      |     | $               |  5,244,295 |   |     | $ |  6,016,095 |   |
| Total liabilities |     |                 | (2,297,361 | ) |     |   | (2,917,512 | ) |
| Net assets        |     | $               |  2,946,934 |   |     | $ |  3,098,583 |   |

Note 11 – Disaggregation of revenues

The Company disaggregates its revenues from
selling contract products and providing services. The following table presents revenue by category for the years ended March 31, 2025
and 2024, respectively:

| As a point in time                 |     | For the years ended 
 March               
 31,                 
 2025                |           |     | 2024 |           |
|:-----------------------------------|:----|:--------------------|----------:|:----|:-----|----------:|
| Sales of healthcare products       |     | $                   | 8,000,380 |     | $    | 7,932,025 |
| Sales of personal care products    |     |                     |   256,203 |     |      |   208,172 |
| Sales of water filters and related 
 products                           |     |                     |   166,056 |     |      |   370,019 |
| Total revenue                      |     | $                   | 8,422,639 |     | $    | 8,