Company: GINT
Filing Date: 2025-05-16
Form Type: DRS/A
Source: 0001213900-25-044839
Chunk: 223

Company: Gifts International Holdings Ltd
Filing Date: 2025-05-16
Form: DRS/A
Chunk 223
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 equivalent to total paid -upcapital of US$2, and 8,248,500 Class B Ordinary Shares were issued and outstanding. Dividend Distribution For the six months ended September 30, 2023 and 2024, the Company did not declare the dividends. Subsequently, on October23, 2024, the Company declared and distributed the special dividend of HK$1,500,000 (US$193,068). NOTE 10 — NET INCOME PER SHARE

| Numerator:                                            |     | Six months ended September 30, 
 2023                           
 HKD                            |            |     | 2024 
 HKD  |            |     | 2024 
 USD  |            |
|:------------------------------------------------------|:----|:-------------------------------|-----------:|:----|:-----|-----------:|:----|:-----|-----------:|
| Net income attributable to the Company’s shareholders |     | $                              |  2,710,428 |     | $    |  1,674,341 |     | $    |    215,507 |
| Denominator:                                          |     |                                |            |     |      |            |     |      |            |
| Weighted average ordinary shares outstanding          |     |                                |            |     |      |            |     |      |            |
| Basic and diluted*                                    |     |                                | 18,300,000 |     |      | 18,300,000 |     |      | 18,300,000 |
| Net income per share                                  |     |                                |            |     |      |            |     |      |            |
| Basic and diluted                                     |     | $                              |       0.15 |     | $    |       0.09 |     | $    |       0.01 |

____________ *The share amounts and per share data are presented on a retroactive basis, giving effect to the completion of Group Reorganization, Share Subdivisions and Share Redesignation (see Note 1).

F-21

GIFTS INTERNATIONAL HOLDINGS LIMITED AND SUBSIDIARIES
NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED AND
COMBINED FINANCIAL STATEMENTS NOTE 10 — NET INCOME PER SHARE (CONT.) Basic earnings per ordinary share is computed by dividing net income available to the Company’s ordinary shareholders by the weighted average number of ordinary shares outstanding during the year using the