Company: LHI
Filing Date: 2025-08-08
Form Type: F-1/A
Source: 0001213900-25-073646
Chunk: 99

Company: Living Homeopathy International Ltd.
Filing Date: 2025-08-08
Form: F-1/A
Chunk 99
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 |     |         | 100.00 | % |     | $            | 0.56 |

Dilution to New Investors if the Offering Amount is Sold with Full Exercise of the Over-allotment Option

With the full exercise of the over-allotment
option, after giving further effect to our sale of 1,437,500 Class A Ordinary Shares in this offering at the assumed public offering
price of $5.00 per Class A Ordinary Share, which is the midpoint of the price range set forth on the cover page of this prospectus, and
after deducting underwriting discounts and estimated offering expenses payable by us, our as adjusted net tangible book value as of March
31, 2025 is $7,875,134, or $0.75 per Ordinary Share. This represents an immediate increase in as adjusted net tangible book value per
Ordinary Share of $0.43 to our existing stockholders, and an immediate dilution in as adjusted net tangible book value per Ordinary Share
of $4.24 to new investors purchasing Class A Ordinary Shares in this offering.

The following table illustrates this dilution:

| Assumed                                                                                    
 initial public offering price per Class A Ordinary Share                                   |     | $ | 5.00 |
| Net                                                                                        
 tangible book value per Ordinary Share as of March 31, 2025                                |     | $ | 0.33 |
| Increase                                                                                   
 in net tangible book value per Ordinary Share attributable to payments by new investors    |     | $ | 0.43 |
| As                                                                                         
 adjusted net tangible book value per Ordinary Share immediately after this offering        |     | $ | 0.76 |
| Amount                                                                                     
 of dilution in net tangible book value per Ordinary Share to new investors in the offering |     | $ | 4.24 |

A $1.00 increase in the assumed public offering
price of $5.00 per Class A Ordinary Share would increase (decrease) our pro forma as adjusted net tangible book value after giving effect
to this offering by $1,322,500, the pro forma as adjusted net tangible book value per Ordinary Share after giving effect to this offering
by $0.55 per Ordinary Share, and the dilution in pro forma as adjusted net tangible book value per Ordinary Share to new investors in
this offering by Ordinary Shares $5.12 per Ordinary Share, assuming no change to the number of Ordinary Shares offered by us as set forth
on the cover page of