Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 272

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 272
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1171

We have served as the Company’s auditor
since 2024.

San Mateo, California

February 14, 2025

<div align='center'>F-24

LIVING HOMEOPATHY INTERNATIONAL LIMITED AND ITS SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS

(Amount in U.S. dollars, except for share data, or otherwise noted)</div>

| ASSETS                                                                                                  
 Current assets:                                                                                         |     | As of         
 September 30, 
 2024          
 (Unaudited)   |           |   |     | March 31, 
 2024      
 (Audited) |           |   |
|:--------------------------------------------------------------------------------------------------------|:----|:--------------|----------:|:--|:----|:----------|----------:|:--|
| Cash and cash equivalents                                                                               |     | $             | 2,373,955 |   |     | $         | 2,314,926 |   |
| Inventories, net                                                                                        |     |               |   930,448 |   |     |           | 1,104,863 |   |
| Prepayments to suppliers                                                                                |     |               |   531,096 |   |     |           |   345,698 |   |
| Prepaid expenses                                                                                        |     |               |   142,515 |   |     |           |    86,174 |   |
| Tax recoverable                                                                                         |     |               |    10,726 |   |     |           |    14,537 |   |
| Total current assets                                                                                    |     |               | 3,988,740 |   |     |           | 3,866,198 |   |
| Non-current assets:                                                                                     |     |               |           |   |     |           |           |   |
| Property and equipment, net                                                                             |     |               |       243 |   |     |           | 1,990,019 |   |
| Right-of-use assets, net                                                                                |     |               |   443,200 |   |     |           |    45,451 |   |
| Deferred offering costs                                                                                 |     |               |   867,304 |   |     |           |         - |   |
| Deferred tax assets, net                                                                                |     |               |    26,535 |   |     |           |    68,937 |   |
| Non