Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 237

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 237
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 |                     |            |   |     |      |           |   |
| Income tax paid                                                               |     | $                   |    236,618 |   |     | $    |   263,640 |   |
| Interest expense paid                                                         |     | $                   |     30,910 |   |     | $    |    75,635 |   |
| Interest income received                                                      |     | $                   |      1,293 |   |     | $    |       832 |   |
| Supplemental non-cash activities:                                             |     |                     |            |   |     |      |           |   |
| Dividends made through reduction in amount due from shareholder               |     | $                   |    983,560 |   |     | $    |         - |   |
| Operating lease right-of-use assets obtained in exchange                      
 for operating lease liabilities                                               |     | $                   |    527,306 |   |     | $    |         - |   |
| Land and building transferred to controlling shareholder                      |     | $                   |  1,962,362 |   |     | $    |         - |   |
| Bank borrowings discharged to controlling shareholder                         |     | $                   |  2,162,619 |   |     | $    |         - |   |

<div align='center'>The accompanying notes are an integral part of
these consolidated financial statements.

F-6

LIVING HOMEOPATHY INTERNATIONAL LTD. AND ITS SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</div>

Note 1 – Organization and nature of business

Living Homeopathy International Ltd. (the “Company”)
and its subsidiaries (collectively the “Group”) conducts its primary operations through its indirect wholly owned subsidiary,
Living Homeopathy Limited (“Living HK”), in Hong Kong. The Group engages in retail and wholesale of various healthcare products,
personal care products and water filters and related products for over twenty years in Hong Kong. The Company mainly focus in providing
healthcare products include homeopathic remedies, homeopathic co-remedies and classic flower remedies that are free from additives.

The Company, incorporated on May 7, 2024 under
the laws of the Cayman Islands, is an investment holding company of the Group.

Living Homeopathy Global Ltd. (“Living
Global”), a British Virgin Islands (“BVI”) company limited by shares incorporated on May 27