Company: LHI
Filing Date: 2025-01-27
Form Type: DRS/A
Source: 0001213900-25-006939
Chunk: 94

Company: Living Homeopathy International Ltd.
Filing Date: 2025-01-27
Form: DRS/A
Chunk 94
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 intend to retain all available funds and future
earnings, if any, for the operation and expansion of our business and does not anticipate declaring or paying any dividends in the foreseeable
future.Any future determination related to our dividend policy will be made at the discretion of our board of directors
after considering our financial condition, results of operations, capital requirements, contractual requirements, business prospects
and other factors the board of directors deems relevant, and subject to the restrictions contained in any future financing instruments.

If we determine to pay dividends
on any of our Ordinary Shares in the future, as a holding company, we will be dependent on receipt of funds from our Hong Kong subsidiary,
Living Homeopathy Hong Kong.

Cash dividends, if any, on our Ordinary
Shares will be paid in U.S. dollars.

Under the current practice of the Inland Revenue Department of Hong Kong, no tax is payable in Hong Kong in respect of dividends paid by us. See “Taxation - Hong Kong Profits Taxation.” on page 116 of this prospectus.

We are a holding company incorporated in the Cayman Islands. We rely principally on dividends from Hong Kong subsidiary, Living Homeopathy Hong Kong for our cash requirements, including any payment of dividends to our shareholders.

Our board of directors has complete discretion as to whether to distribute dividends, subject to certain restrictions under Cayman Islands law, namely that our company may only pay dividends out of either profits or share premium, and provided always that in no circumstances may a dividend be paid if this would result in our company being unable to pay its debts as they fall due in the ordinary course of business. In addition, our shareholders may by ordinary resolution declare a dividend, but no dividend may exceed the amount recommended by our board of directors. Even if our board of directors decides to pay dividends, the form, frequency and amount will depend upon our future operations and earnings, capital requirements and surplus, general financial condition, contractual restrictions and other factors that the board of directors may deem relevant. Please see the section entitled “Taxation” beginning on page 116 of this prospectus for information on the potential tax consequences of any cash dividends declared.

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CAPITALIZATION</div>

The following table sets forth our capitalization as of March 31, 2024:

| ● | on an actual basis; and |

| ● | on an as adjusted basis to reflect the issuance and sale of [●]                                                                            
 Class A Ordinary Shares by us in this offering at the assumed initial public offering price