Company: GINT
Filing Date: 2025-03-12
Form Type: DRS/A
Source: 0001213900-25-022887
Chunk: 234

Company: Gifts International Holdings Ltd
Filing Date: 2025-03-12
Form: DRS/A
Chunk 234
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 |   |     |      |    100,000 |   |
| EARNINGS PER SHARE – BASIC AND DILUTED      |     | $                     |       36.82 |   |     | $    |       63.02 |   |     | $    |       8.08 |   |

____________ *The shares amounts are presented on a retroactive basis. See accompanying notes to the combined financial statements.

F-27

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

|                                    |     | Ordinary shares 
          No. of 
         shares* |     | Amount 
 HKD    |    |     | Retained 
 earnings 
 HKD      |            |   |     | Total         
 shareholders’ 
 equity        
 HKD           |            |   |
|:-----------------------------------|:----|----------------:|:----|:-------|---:|:----|:---------|-----------:|:--|:----|:--------------|-----------:|:--|
| Balance as of April 1, 2022        |     |         100,000 |     | $      | 16 |     | $        |  1,924,163 |   |     | $             |  1,924,179 |   |
| Net income for the year            |     |               — |     |        |  — |     |          |  3,682,317 |   |     |               |  3,682,317 |   |
| Dividend declared and distributed  |     |               — |     |        |  — |     |          | (4,200,000 | ) |     |               | (4,200,000 | ) |
| Balance as of March 31, 2023       |     |         100,000 |     |        | 16 |     |          |  1,406,480 |   |     |               |  1,407,496 |   |
| Net income for the year            |     |               — |     |        |  — |     |          |  6,301,573 |   |     |               |  6,301,574 |   |
| Dividend declared and distributed  |     |               — |     |        |  — |     |          | (