Company: LHI
Filing Date: 2025-01-27
Form Type: DRS/A
Source: 0001213900-25-006939
Chunk: 250

Company: Living Homeopathy International Ltd.
Filing Date: 2025-01-27
Form: DRS/A
Chunk 250
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 of the related party         |     | Relationship to the Company                         |
| Mr. To                            |     | Controlling shareholder and director of the Company |
| Living Homeopathy Limited (Macau) |     | Entity controlled by Mr. To                         |
| Silver Link Limited               |     | Entity controlled by Mr. To                         |

Details of related party transactions are
summarized as follow:

|                                   | Name of the related party |                        | Nature of transaction | For the years ended 
 March 31,           |    2024 |     |   |    2023 |
|:----------------------------------|:--------------------------|:-----------------------|:----------------------|:--------------------|--------:|:----|:--|--------:|
| Living Homeopathy Limited (Macau) |                           | Revenue (note a)       |                       | $                   | 368,969 |     | $ | 422,049 |
| Living Homeopathy Limited (Macau) |                           | Purchase (note b)      |                       | $                   | 456,773 |     | $ | 562,759 |
| Silver Link Limited               |                           | Lease expense (note c) |                       | $                   | 184,036 |     | $ | 183,700 |

Notes:

| (a) | The Company sold all kinds of healthcare products, personal care products and water filters and related products to Living Homeopathy Limited (Macau). Living Homeopathy Limited (Macau) is a distributor of the Company that sells all kinds of healthcare products, personal care products and water filters and related products in Macau. |

| (b) | The Company purchased certain homeopathic remedies from Living Homeopathy Limited (Macau). The products purchased from Living Homeopathy Limited (Macau) were not duplicated with sales to Living Homeopathy Limited (Macau). |

| (c) | Living HK entered into a tenancy agreement with Silver Link Limited pursuant to which Living HK leased a property owned by Silver Link Limited for the purpose of use as an office premise. |

Details of related party balances are summarized
as follow:

|                                   | Name of the related party |                               | Nature of balance | As of March 31, |    2024 |     |   |    2023 |
|:----------------------------------|:--------------------------|:------------------------------|:------------------|:----------------|--------:|:----|:--|--------:|
| Mr. To                            |                           | Amount due to a related