Company: GINT
Filing Date: 2025-07-18
Form Type: F-1/A
Source: 0001213900-25-065552
Chunk: 193

Company: Gifts International Holdings Ltd
Filing Date: 2025-07-18
Form: F-1/A
Chunk 193
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  8,604,416 |   |     | $    |  2,250,003 |   |     | $    |    289,207 |   |
| SUPPLEMENTAL CASH FLOW INFORMATION:                                              |     |                       |            |   |     |      |            |   |     |      |            |   |
| Cash paid for income taxes                                                       |     | $                     |    402,303 |   |     | $    |          — |   |     | $    |          — |   |
| Cash paid for interest                                                           |     | $                     |    187,683 |   |     | $    |    221,213 |   |     | $    |     28,434 |   |
| Non-cash investing and financing activities:                                     |     |                       |            |   |     |      |            |   |     |      |            |   |
| Final dividends to the shareholder offset with amount due from the shareholder   |     | $                     |  4,100,000 |   |     | $    |  1,500,000 |   |     | $    |    192,805 |   |
| Right-of-use assets obtained in exchange of finance lease obligations            |     | $                     |          — |   |     |      |    361,297 |   |     |      |     46,440 |   |

See accompanying notes to the consolidated and combined financial statements.

F-6

GIFTS INTERNATIONAL HOLDINGS LIMITED AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED AND COMBINED FINANCIAL STATEMENTS NOTE 1 — BUSINESS OVERVIEW AND BASIS OF PRESENTATION Gifts International Holdings Limited (“GIHL” or the “Company”) was incorporated in British Virgin Islands (“BVI”) on April 16, 2025. The Company is a leading provider in Hong Kong’s high -valuecorporate gifting industry. Operating under the “GiveGiftBoutique” brand, the Company offers one -stopB2B tailored gift solutions with custom proposals, as well as predesigned gifts through its eCommerce website. Its diverse product line caters to both B2B and B2C markets, including branded gift hampers, VIP box sets, floral and fruit baskets, and seasonal gifts, serving various occasions across Hong Kong, Macau, and the southern part of the People’s Republic of China (PRC