Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 120

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 120
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1.0 | % |     |          | (21,678 | ) |     |   |     (50.3 | )% |
| Lease expenses                    |     |                                    |   136,161 |     |            |  3.3 | % |     |        |   136,369 |     |            |  3.1 | % |     |          |    (208 | ) |     |   |      (0.2 | )% |
| Legal and professional fee        |     |                                    |   256,689 |     |            |  6.3 | % |     |        |       230 |     |            |  0.0 | % |     |          | 256,459 |   |     |   | 111,503.9 | %  |
| Other general and administrative  
 expenses                          |     |                                    |   203,496 |     |            |  5.0 | % |     |        |   198,552 |     |            |  4.5 | % |     |          |   4,944 |   |     |   |       2.5 | %  |
| Total operating expenses          |     | $                                  | 3,025,564 |     |            | 74.2 | % |     | $      | 2,702,830 |     |            | 61.5 | % |     | $        | 232,734 |   |     |   |      11.9 | %  |

Selling and marketing expenses

Our selling and marketing expenses primarily
included commission paid to our sales personnel, advertising expenses and other marketing and promotion related expenses.

Our selling and marketing expenses increased
by $40,157 or 2.1% from $1,924,771 for the six months ended September 30, 2023 to $1,964,928 for the six months ended September 30, 2024.
As a percentage of revenue, our selling expenses accounted for 48.2% and 43.7% of our total revenue for the six months ended September
30, 2024 and 2023, respectively. The increase in selling and marketing expenses was primarily attributable to (i) $38,867 increase in
training courses provided to salesperson and $81,575 increase in the corresponding travelling expenses; and (ii) $60,938 increase