Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 150

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 150
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 procure homeopathic remedies, homeopathic co-remedies and classical flower remedies that are manufactured by our selected homeopathic
product manufacturers and meet our specific product requirements. We label the products under our brand name “LIVING” and
sell them in the Hong Kong market.

With respect to our personal care products and water filters and related products, we have more involvement in the production process compared to our healthcare products. We collaborate with our selected manufacturers on the production, where we are responsible for design and preparing the ingredient lists and the manufacturers are responsible for producing the products based upon our ingredient lists.

Healthcare Products

Our healthcare products consist of homeopathic remedies, homeopathic co-remedies, and classical flower remedies.

(A) Homeopathic Remedies Series

Homeopathic remedies are made from
plants, minerals, or animal sources. The original substances are crushed, diluted and then succussed. They are prepared by a
potentization process of gradual and repeated dilution and succussion. The number of times such steps are repeated determines the
potency or the “level” of the remedy. For example, a “6C” remedy is required to be diluted at a ratio of
1:99 six times. Unlike most other medical treatments, homeopathy requires a highly individualized approach to find the most suitable
remedy for each customer. As of the date of this prospectus, according to Frost & Sullivan, the total number of homeopathic
remedies has reached approximately 8,660, among which there are a total of approximately 6,107 remedies are proven to allow for the
most precise matching of remedies to customers.

For the years ended March 31, 2024 and
2023, we have sold approximately 3,070 and 3,010 types of homeopathic remedies of a total of 88,000 and 77,000 bottles, respectively,
and generated $800,193 and $844,388 from the sales of homeopathic remedies, representing 9.4% and 9.2% of our revenue, respectively.

For the six months ended September 30, 2024
and 2023, we have sold approximately 1,520 and 1,245 types of homeopathic remedies of a total of 44,181 and 41,034 bottles, respectively,
and generated $416,254 and $395,266 from the sales of homeopathic remedies, 10.7% 9.5% of our revenue, respectively.

(B