Company: GINT
Filing Date: 2025-05-16
Form Type: DRS/A
Source: 0001213900-25-044839
Chunk: 199

Company: Gifts International Holdings Ltd
Filing Date: 2025-05-16
Form: DRS/A
Chunk 199
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              |     |               — |     |        |  — |     |               — |     |        | — |     |          | 1,674,341 |     |               | 1,674,341 |
| Balance as of September 30, 2024       |     |      10,051,500 |     | $      | 16 |     |       8,248,500 |     | $      | — |     | $        | 5,282,394 |     |               | 5,282,410 |
| Balance as of September 30, 2024 (USD) |     |      10,051,500 |     | $      |  2 |     |       8,248,500 |     | $      | — |     | $        |   679,905 |     | $             |   679,907 |

____________ *The share amounts 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-4

GIFTS INTERNATIONAL HOLDINGS LIMITED AND SUBSIDIARIES
UNAUDITED CONDENSED CONSOLIDATED AND COMBINED STATEMENTS OF CASH FLOWS

| Cash flows from operating activities:                                          |     | Six months ended September 30, 
 2023                           
 HKD                            |            |   |     | 2024 
 HKD  |            |   |     | 2024 
 USD  |           |   |
|:-------------------------------------------------------------------------------|:----|:-------------------------------|-----------:|:--|:----|:-----|-----------:|:--|:----|:-----|----------:|:--|
| Net income                                                                     |     | $                              |  2,710,428 |   |     | $    |  1,674,341 |   |     | $    |   215,507 |   |
| Adjustments to reconcile net income to net cash used in operating activities   |     |                                |            |   |     |      |            |   |     |      |           |   |
| Depreciation of plant and equipment                                            |     |                                |     31,410 |   |     |      |     82,413 |   |     |      |