Company: GINT
Filing Date: 2025-06-27
Form Type: F-1/A
Source: 0001213900-25-058872
Chunk: 199

Company: Gifts International Holdings Ltd
Filing Date: 2025-06-27
Form: F-1/A
Chunk 199
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 | $    |        0.09 |   |     |      |       0.01 |   |

____________ *The share amounts and per share data are presented on a retroactive basis, giving effect to the completion of the Group Reorganization, Share Subdivisions and Share Redesignation (see Note 1). See accompanying notes to the unaudited condensed consolidated and combined financial statements.

F-3

GIFTS INTERNATIONAL HOLDINGS LIMITED AND SUBSIDIARIES
UNAUDITED CONDENSED CONSOLIDATED AND COMBINED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY

|                                        |     |         Class A 
 Ordinary shares 
          No. of 
         shares* |     | Amount 
 HKD    |    |     |         Class B 
 Ordinary shares 
          No. of 
         shares* |     | Amount 
 HKD    |   |     | Retained 
 earnings 
 HKD      |           |     | Total         
 shareholders’ 
 equity        
 HKD           |           |
|:---------------------------------------|:----|----------------:|:----|:-------|---:|:----|----------------:|:----|:-------|:--|:----|:---------|----------:|:----|:--------------|----------:|
| Balance as of April 1, 2023            |     |      10,051,500 |     | $      | 16 |     |       8,248,500 |     | $      | — |     | $        | 1,406,480 |     | $             | 1,406,496 |
| Net income for the period              |     |               — |     |        |  — |     |               — |     |        | — |     |          | 2,710,428 |     |               | 2,710,428 |
| Balance as of September 30, 2023       |     |      10,051,500 |     | $      | 16 |     |       8,248,500 |     | $      | — |     | $        | 4,116,908 |     | $             | 4,116,924 |
| Balance as of April 1, 2024            |     |      10,051,500 |     | $      | 16 |     |       8,248,500 |     | $      |