Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 9

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 9
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 PCAOB is unable to inspect or investigate completely, and as a result, U.S. national securities exchanges, such as the Nasdaq, may determine to delist Living Homeopathy’s securities. Furthermore, on June 22, 2021, the U.S. Senate passed the AHFCAA, which amended the HFCA Act and requires the SEC to prohibit an issuer’s securities from trading on any U.S. stock exchanges if its auditor is not subject to PCAOB inspections for two consecutive years instead of three, thus reducing the time period for triggering the prohibition on trading.,” on pages 39 and 40 of this prospectus for more information.

Neither Living Homeopathy nor its subsidiaries have maintained cash management policies which dictate the purpose, amount and procedure of cash transfers between the entities. Each entity needs to comply with applicable laws or regulations with respect to transfer of funds, dividends and distributions with other entities. As a holding company, we may rely on transfer of funds, dividends and other distributions on equity paid by our subsidiaries for our cash and financing requirements. If any of our subsidiaries incurs debt on its own behalf in the future, the instruments governing such debt may restrict its ability to pay dividends and our cash and financing requirement may not be fully satisfied.

Other than LTO Holdings Ltd.,
our other shareholders waived their right to dividends for each of the years ended March 31, 2025 to leave profits within the Company.
The Company recorded constructive dividend of $983,560 and declared cash dividend of $325,078 during the years ended March 31, 2025 and
2024 to LTO Holdings Ltd., our controlling shareholder, respectively. See “Dividend Policy” beginning on page 51 of
this prospectus for further details. Since the end of the year ended March 31, 2025, the Company has not declared any dividends. We intend
to keep any future earnings to re-invest in and finance the expansion of the business of our Hong Kong operating subsidiaries, and we
do not anticipate that any cash dividends will be paid in the foreseeable future to the U.S. investors immediately following the consummation
of this offering. Under Cayman Islands law, a Cayman Islands company may pay a dividend out of either profit or share premium account,
provided that in no circumstances may a dividend be paid if this would result in the company being unable to pay its debts as they fall
due in the ordinary course of business.

This prospectus does not constitute, and there will not be, an offering