Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 287

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 287
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, 2024,
three suppliers accounted for approximately 36%, 29% and 23% of the total purchases. For the six months ended September 30, 2023, four
suppliers accounted for approximately 33%, 22%, 17% and 15% of the total purchases, respectively.

As ofSeptember 30, 2024, two suppliers accounted for approximately 62% and 36% of the Company’s prepayments to suppliers balance, respectively. As ofMarch 31, 2024, one supplier accounted for approximately 96% of the Company’s prepayments to suppliers balance.

<div align='center'>F-36</div>

As ofSeptember 30, 2024, one supplier accounted for approximately 97% of the Company’s accounts payable balance. As ofMarch 31, 2024, one supplier accounted for approximately 90% of the Company’s accounts payable balance.

The assets that are potentially subject to
credit risk mainly consist of cash and cash equivalents.

The Company believes that there is no significant
credit risk associated with cash in Hong Kong, which were held by reputable financial institutions in the jurisdiction where Living HK
is located. The Hong Kong Deposit Protection Board pays compensation up to a limit of HKD500,000 (approximately US$64,356) if a bank,
which an individual/a company deposits with, fails. As of September 30, 2024 and March 31, 2024, cash balance of $2,290,247 and $2,240,676
was maintained at financial institutions in Hong Kong and approximately $74,851 and $74,866 was insured by the Hong Kong Deposit Protection
Board, respectively.

The Company is exposed to cash flow interest
rate risk through the changes in interest rates related mainly to the Company’s bank borrowings and bank balances. The Company
currently does not have any interest rate hedging policy in relation to fair value interest rate risk and cash flow interest rate risk.
The Company monitor its exposures on an ongoing basis and will consider hedging the interest rate should the need arises.

The Company is exposed to foreign currency
risk primarily through purchases that are denominated in a currency other than the functional currency of the operations to which they
relate. The currencies giving rise to this risk are primarily US$. As HKD is currently pegged to US$, our exposure to foreign exchange
fluctuations is minimal.

Liquidity risk is the risk that the Company
will not be able