Company: LHI
Filing Date: 2025-08-08
Form Type: F-1/A
Source: 0001213900-25-073646
Chunk: 240

Company: Living Homeopathy International Ltd.
Filing Date: 2025-08-08
Form: F-1/A
Chunk 240
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 was reclassified as 10,000 Class A Ordinary Shares       
 upon the Share Re-classification. The Company further allotted and issued 8,990,000 Class        
 A Ordinary Shares at $899 and 1,000,000 Class B Ordinary Shares at $100, respectively to         
 LTO.                                                                                             |

| (v) | On                                                                                           
 September 10, 2024, certain third parties, as strategic investors, acquired 4,320,000 Class  
 A Ordinary Shares and 480,000 Class B Ordinary Shares, totaling 48% of total ordinary shares 
 of the Company from LTO.                                                                     |

The Company, together with its wholly-owned
subsidiaries, is effectively controlled by the same shareholder, Mr. To at 100% before the Reorganization and ultimately held as to 52%
after the Reorganization. As such, the Reorganization is considered as a recapitalization of entities under common control. The Company
has retroactively restated all shares and per share data for all the periods presented.

In accordance with the Financial Accounting
Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 805-50-25, the Reorganization has been accounted
for as a recapitalization among entities under common control since the same shareholders controlled all these entities prior to and
after the Reorganization. The consolidation of the Company and its subsidiaries has been accounted for at historical cost and prepared
on the basis as if the aforementioned transactions had become effective as of the beginning of the first period presented in the accompanying
consolidated financial statements. The results of operations for the period presented comprise those of the previously separate entities
combined from the beginning of the period to the end of the period. By eliminating the effects of intra-entity transactions in determining
the results of operations for the period before the Reorganization, those results will be substantially the same as the results of operations
for the period after the date of Reorganization.

<div align='center'>F-7</div>

The effects of all inter-company transactions
are eliminated in consolidation. Furthermore, ASC 805-50-45-5 indicates that the financial statements and financial information presented
for prior years also shall be retrospectively adjusted to furnish comparative information.

As at the date of these consolidated financial
statements, details of the subsidiaries are as follows:

| Name          
 of Entities   
 Living Global |     | Date          
 of            
 Incorporation 
 May 27, 2024  |     | Place                  
 of                     
 Incorpor