Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 301

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 301
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 March 31, 2024                                   |     |           |  59,702 |   |     |             | 9,235 |     |           | - |     |       |  68,937 |   |
| Recognized in unaudited interim condensed consolidated 
 statements of loss and comprehensive loss              |     |           | (42,689 | ) |     |             |     - |     |           | - |     |       | (42,689 | ) |
| Exchange realignment                                   |     |           |     219 |   |     |             |    68 |     |           | - |     |       |     287 |   |
| As of September 30, 2024                               |     | $         |  17,232 |   |     | $           | 9,303 |     | $         | - |     | $     |  26,535 |   |

The Company did not recognize any valuation
allowance against its deferred tax assets as management believes the Company will be able to fully utilize the assets in the foreseeable
future.

Note 13 – Subsequent events

The Company evaluated all events and transactions
that occurred after September 30, 2024 up through February 14, 2025, which is the date that these unaudited interim condensed consolidated
financial statements are available to be issued. There were no material subsequent events that require disclosure in these unaudited
interim condensed consolidated financial statements saved as above.

<div align='center'>F-44</div>

Note 14 – Condensed financial information of the parent company

<div align='center'>LIVING HOMEOPATHY INTERNATIONAL LIMITED

CONDENSED BALANCE SHEETS</div>

| ASSETS                                                                                                  
 Current assets:                                                                                         |     | As of         
 September 30, 
 2024          |       |     | As of     
 March 31, 
 2024      |       |
|:--------------------------------------------------------------------------------------------------------|:----|:--------------|------:|:----|:----------|------:|
| Amount due from shareholders                                                                            |     | $             | 1,000 |     | $         | 1,000 |
| Total current assets                                                                                    |     |               | 1,000 |     |           | 1,000 |
| Non-current assets:                                                                                     |     |               |       |     |           |       |
| Investment in a subsidiary                                                                              |     |               |