Company: LHI
Filing Date: 2025-01-27
Form Type: DRS/A
Source: 0001213900-25-006939
Chunk: 28

Company: Living Homeopathy International Ltd.
Filing Date: 2025-01-27
Form: DRS/A
Chunk 28
---
                                    
 not required to obtain a non-binding advisory vote from Living Homeopathy’s shareholders              
 on executive compensation or golden parachute arrangements (commonly referred to as the “say-on-pay,” 
 “say-on frequency” and “say-on-golden-parachute” votes);                                              |

| ● | is                                                                                               
 exempt from certain executive compensation disclosure provisions requiring a pay-for-performance 
 graph and CEO pay ratio disclosure;                                                              |

| ● | is                                                                                                
 eligible to claim longer phase-in periods for the adoption of new or revised financial accounting 
 standards under §107 of the JOBS Act; and                                                         |

| ● | will                                                                                      
 not be required to conduct an evaluation of our internal control over financial reporting 
 for two years.                                                                            |

Living Homeopathy intends to take advantage of all of these reduced reporting requirements and exemptions, including the longer phase-in periods for the adoption of new or revised financial accounting standards under §107 of the JOBS Act. Living Homeopathy’s election to use the phase-in periods may make it difficult to compare its financial statements to those of non-emerging growth companies and other emerging growth companies that have opted out of the phase-in periods under §107 of the JOBS Act. Under the JOBS Act, Living Homeopathy may take advantage of the above-described reduced reporting requirements and exemptions for up to five years after Living Homeopathy’s initial sale of common equity pursuant to a registration statement declared effective under the Securities Act of 1933, as amended (the “Securities Act”), herein referred to as the Securities Act, or such earlier time that we no longer meet the definition of an emerging growth company. Living Homeopathy will remain an emerging growth company until the earliest of: (i) the last day of the first fiscal year in which its annual gross revenue exceeds $1.235 billion; (ii) the last day of the fiscal year during which the fifth anniversary of the date of this offering occurs; (iii) the date that Living Homeopathy becomes a “large accelerated filer” as defined in Rule 12b-2 under the Securities Exchange Act of 1934, as amended, herein referred to as the Exchange Act, which would occur if the market value of Living Homeopathy’s Class A Ordinary Shares that are held by non-affiliates exceeds $700 million as of the last business day of Living Homeopathy’s most recently completed second fiscal quarter; or (iv) the date on which Living Homeopathy has issued more than $1.00 billion in non-convertible debt securities during any three-year