Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 99

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 99
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 immediately  
 after this offering                                                 |     | $ | 0.61 |
| Amount of dilution in net tangible book value per Ordinary          
 Share to new investors in the offering                              |     | $ | 4.39 |

A $1.00 increase in the assumed public offering
price of $5.00 per Class A Ordinary Share would increase our pro forma as adjusted net tangible book value after giving effect to this
offering by $1,143,750, the pro forma as adjusted net tangible book value per Ordinary Share after giving effect to this offering by
$0.38 per Ordinary Share, and the dilution in pro forma as adjusted net tangible book value per Ordinary Share to new investors in this
offering by $5.29 per Ordinary Share, assuming no change to the number of Ordinary Shares offered by us as set forth on the cover page
of this prospectus, and after deducting underwriting discounts, and estimated offering expenses.

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The following tables summarize, on an as adjusted
basis as of March 31, 2025, the differences between existing shareholders and the new investors with respect to the number of Class A
Ordinary Shares purchased from us, the total consideration paid and the average price per Ordinary Share before deducting the underwriting
discounts and the estimated offering expenses payable by us.

| Over-allotment        
 option not exercised  |     | Ordinary Shares  
 (on an as        
 converted basis) 
 purchased        
 Number           |            |     | Percent |        |   |     | Total consideration 
 Amount              |           |     | Percent |        |   |     | Average      
 price        
 per Ordinary 
 Share        |      |
|:----------------------|:----|:-----------------|-----------:|:----|:--------|-------:|:--|:----|:--------------------|----------:|:----|:--------|-------:|:--|:----|:-------------|-----:|
| Existing shareholders |     |                  | 10,000,000 |     |         |  88.89 | % |     | $                   |     2,282 |     |         |   0.04 | % |     | $            | 0.00 |
| New investors         |     |                  |  1,250,000 |     |         |  11.11 | % |     | $                   | 6,250,000 |     |