Company: LHI
Filing Date: 2025-08-08
Form Type: F-1/A
Source: 0001213900-25-073646
Chunk: 256

Company: Living Homeopathy International Ltd.
Filing Date: 2025-08-08
Form: F-1/A
Chunk 256
---
| Less: imputed interests           |     |           |  (5,727 | ) |
| Total operating lease liabilities |     | $         | 312,426 |   |

Note 6 – Bank borrowings

Outstanding balances of bank borrowings as
of March 31, 2025 and 2024 consisted of the following:

| Lender                         |     | Type                      |     | Maturity date                |     | Currency |     | Weighted average 
 interest         
 rate as of       
 March 31,        
 2025             |   |     | 2024 |      |   |     | Balance as of 
 March 31,     
 2025          |   |     | 2024 |           |
|:-------------------------------|:----|:--------------------------|:----|:-----------------------------|:----|:---------|:----|:-----------------|:--|:----|:-----|-----:|:--|:----|:--------------|:--|:----|:-----|----------:|
| Hang Seng Bank Limited (“HSB”) 
 (note)                         |     | Property installment loan |     | Within 7 years or on demand  |     | HKD      |     |                  | - |     |      | 3.33 | % |     | $             | - |     | $    | 1,557,149 |
| HSB (note)                     |     | Property installment loan |     | Within 18 years or on demand |     | HKD      |     |                  | - |     |      | 3.33 | % |     |               | - |     |      |   628,730 |
| Total                          |     |                           |     |                              |     |          |     |                  |   |     |      |      |   |     | $             | - |     | $    | 2,185,879 |

<div align='center'>F-18</div>

Note 7 – Related party balances and transactions

The details of the related parties involved
in related party balances and transactions are summarized as follow:

| Name                              
 of the related party              |     | Relationship                                        
 to the Company                                      |
| Mr. To                            |     | Controlling shareholder and director of the Company |
| Ms. Chi Ching Hung (“Ms. Hung”)   |     | Shareholder of the Company                          |
| Living Homeopathy Limited (Macau)