Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 109

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 109
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 $370,019 for the year ended March 31, 2024 to $166,056 for the year ended March 31, 2025. The decrease
in revenue from sales of water filters and related products was driven by decrease in quantity sold. In fiscal year 2025, we sold 2,499
units of water filters and related products, a decrease by 3,556 units or 58.7% from 6,055 units sold in fiscal year 2024. This was mainly
attributable to decreased demand for filter cartridges and filter shells for regular replacement in fiscal year 2025. However, the average
unit price of water filters and related products increased by 142.3% from $61.1 in fiscal year 2024 to $148.1 in fiscal year 2025. This
increase was mainly driven by the increase in sets of waters filters sold with higher selling price per unit and decreased demand for
lower-priced filter cartridges and filter shells.

Cost of revenue

Our cost of revenue mainly includes cost of raw
materials purchased, inbound freight cost, and packaging fee. Write-down of inventory for lower cost or net realizable value adjustment
are also charged to cost of revenue. The following table sets forth the breakdown of our cost of revenue by category for the years ended
March 31, 2025 and 2024, respectively.

| Cost of revenue from                        |     | For the years ended 
 March 31,           
 2025                |           |     | 2024 |           |     | Variance 
 Amount   |          |   |     | % |       |    |
|:--------------------------------------------|:----|:--------------------|----------:|:----|:-----|----------:|:----|:---------|---------:|:--|:----|:--|------:|:---|
| Sales of healthcare products                |     | $                   | 1,916,894 |     | $    | 2,010,110 |     | $        |  (93,216 | ) |     |   |  (4.6 | )% |
| Sales of personal care products             |     |                     |    54,058 |     |      |    51,508 |     |          |    2,550 |   |     |   |   5.0 | %  |
| Sales of water filters and related products |     |                     |    28