Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 111

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 111
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 year ended March 31, 2024 to $28,293 for the year ended March 31, 2025, which was
mainly due to decrease in quantity sold, which was partially offset by decrease in average unit cost.

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Gross profit

The following table sets forth the breakdown
of our gross profit and gross margin by category for the years ended March 31, 2025 and 2024, respectively.

| Gross profit of                             |     | For the years ended March 31, 
 2025                          
 Gross                         
 Profit                        |           |     | Gross  
 Margin |      |   |     | 2024   
 Gross  
 Profit |           |     | Gross  
 Margin |      |   |     | Variance 
 Gross    
 Profit   |          |   |     | Gross  
 Margin 
 (pp)   |     |
|:--------------------------------------------|:----|:------------------------------|----------:|:----|:-------|-----:|:--|:----|:-------|----------:|:----|:-------|-----:|:--|:----|:---------|---------:|:--|:----|:-------|----:|
| Sales of healthcare products                |     | $                             | 6,083,486 |     |        | 76.0 | % |     | $      | 5,921,915 |     |        | 74.7 | % |     | $        |  161,571 |   |     |        | 1.3 |
| Sales of personal care products             |     |                               |   202,145 |     |        | 78.9 | % |     |        |   156,664 |     |        | 75.3 | % |     |          |   45,481 |   |     |        | 3.6 |
| Sales of water filters and related products |     |                               |   137,763 |     |        | 83.0 | % |     |        |   302,379 |     |        | 81.7 | % |     |          | (164,616 | ) |     |        | 1.3 |
| Total                                       |     | $                             | 6,423,394 |     |        | 76.3 | % |     | $      | 6,380,958 |     |        |