Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 246

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 246
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100 |     | $          | 1,282 |     | $            |  2,698,716 |   |     | $             | (38,792 | ) |     | $     |  2,662,206 |   |
| Dividend declared                       |     |                  |         - |     |        |   - |     |           |         - |     |        |   - |     |            |     - |     |              |   (325,078 | ) |     |               |       - |   |     |       |   (325,078 | ) |
| Net income                              |     |                  |         - |     |        |   - |     |           |         - |     |        |   - |     |            |     - |     |              |    753,429 |   |     |               |       - |   |     |       |    753,429 |   |
| Foreign currency translation adjustment |     |                  |         - |     |        |   - |     |           |         - |     |        |   - |     |            |     - |     |              |          - |   |     |               |   8,026 |   |     |       |      8,026 |   |
| Balance as of March 31, 2024            |     |                  | 9,000,000 |     | $      | 900 |     |           | 1,000,000 |     | $      | 100 |     | $          | 1,282 |     | $            |  3,127,067 |   |     | $             | (30,766 | ) |     | $     |  3,098,583 |   |

| * | Retrospectively restated for effect of share reorganization (see Note 1). |

<div align='center'>The accompanying notes are an integral part of
these consolidated financial statements.

F-5

LIVING HOMEOPATHY INTERNATIONAL LIMITED AND ITS SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

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

| Cash flows from operating activities:                                         |     | For the years ended 
 March 31,           
 2024                |           |   |     | 2023 |            |