Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 243

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 243
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-------|:----|:-----|
| Consolidated Statements of Changes in Shareholders’ Equity for the Years Ended March 31, 2024 and 2023 |     | F-5  |
| Consolidated Statements of Cash Flows for the Years Ended March 31, 2024 and 2023                      |     | F-6  |
| Notes to the Consolidated Financial Statements                                                         |     | F-7  |

| Report                                                                                                                            
 of Independent Registered Public Accounting Firm (PCAOB ID: 1171)                                                                 
 Unaudited                                                                                                                         
 Interim Condensed Consolidated Balance Sheet as of September 30, 2024 and Consolidated Balance Sheet as of March 31, 2024         
 Unaudited                                                                                                                         
 Interim Condensed Consolidated Statements of (Loss) Income and Comprehensive (Loss) Income for the Six Months Ended September 30, 
 2024 and 2023                                                                                                                     |     | F-24 
 F-25 
 F-26 |
|:----------------------------------------------------------------------------------------------------------------------------------|:----|:-----|
| Unaudited                                                                                                                         
 Interim Condensed Consolidated Statements of Changes in Shareholders’ Equity for the Six Months Ended September 30, 2024 and      
 2023                                                                                                                              |     | F-27 |
| Unaudited                                                                                                                         
 Interim Condensed Consolidated Statements of Cash Flows for the Six Months Ended September 30, 2024 and 2023                      |     | F-28 |
| Notes                                                                                                                             
 to Unaudited Interim Condensed Consolidated Financial Statements                                                                  |     | F-29 |

<div align='center'>F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

| To: | The Board of Directors and Shareholders of |
|     | Living Homeopathy International Limited    |

Opinion on the Financial Statements

We have audited the accompanying consolidated
balance sheets of Living Homeopathy International Limited and its subsidiaries (collectively the “Company”) as of March 31,
2024 and 2023, and the related consolidated statements of income and comprehensive income, changes in shareholders’ equity, and
cash flows for each of the years in the two-year period ended March 31, 2024, and the related notes (collectively referred to as the “financial
statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company
as of March 31