Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 98

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 98
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 1,282 |   |     |          |
| Retained earnings                                                                                                          |     |           | 3,087,045 |   |     |          |
| Accumulated other comprehensive loss                                                                                       |     |           |    (8,370 | ) |     |          |
| Total shareholders’                                                                                                        
 equity                                                                                                                     |     |           | 3,087,045 |   |     |          |

<div align='center'>52

DILUTION</div>

If you invest in the Class A Ordinary Shares, your interest will be diluted for each Class A Ordinary Share you purchase to the extent of the difference between the initial public offering price per Class A Ordinary Share and Living Homeopathy’s net tangible book value per Class A Ordinary Share after this offering. Dilution results from the fact that the initial public offering price per Class A Ordinary Share is substantially in excess of the net tangible book value per Class A Ordinary Share attributable to the existing shareholders for our presently outstanding Class A Ordinary Shares.

Living Homeopathy’s net tangible book value as of [●] was approximately $[●], or $[●] per Class A Ordinary Share. Net tangible book value represents the amount of Living Homeopathy’s total consolidated tangible assets, less the amount of Living Homeopathy’s total consolidated liabilities. Dilution is determined by subtracting the as adjusted net tangible book value per Class A Ordinary Share from the initial public offering price per Class A Ordinary Share and after deducting the estimated discounts to the underwriter and the estimated offering expenses payable by Living Homeopathy.

After giving further effect to Living Homeopathy’s sale of [●] Class A Ordinary Shares in this offering at the assumed public offering price of $[●] per Class A Ordinary Share, which is the midpoint of the price range set forth on the cover page of this prospectus, and after deducting estimated offering expenses payable by Living Homeopathy, Living Homeopathy’s pro forma as adjusted net tangible book value as of [●] is $[●], or $[●] per Class A Ordinary Share. This represents an immediate increase in as adjusted net tangible book value per Class A Ordinary Share of $[●] to our existing stockholders and an immediate dilution in as adjusted net tangible book value per Class A Ordinary Share of $[ ] to new investors purchasing Class A Ordinary Shares in this offering.

The following table illustrates this dilution on a per Class A Ordinary Share basis.

| Assumed                                                                                                                               
 initial public offering price per Class A Ordinary Share                                                                              |