Company: GINT
Filing Date: 2025-08-15
Form Type: F-1/A
Source: 0001213900-25-077286
Chunk: 195

Company: Gifts International Holdings Ltd
Filing Date: 2025-08-15
Form: F-1/A
Chunk 195
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 Income tax expense                          |     |                       |  (1,041,963 | ) |     |      |  (1,096,277 | ) |     |      |   (140,911 | ) |
| NET INCOME                                  |     | $                     |   6,301,573 |   |     | $    |   5,943,535 |   |     | $    |    763,960 |   |
| Weighted average number of ordinary shares: |     |                       |             |   |     |      |             |   |     |      |            |   |
| Basic and diluted *                         |     |                       |  18,300,000 |   |     |      |  18,300,000 |   |     |      | 18,300,000 |   |
| EARNINGS PER SHARE – BASIC AND DILUTED      |     | $                     |        0.34 |   |     | $    |        0.32 |   |     | $    |       0.04 |   |

____________ *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). See accompanying notes to the consolidated and combined financial statements.

F-4

GIFTS INTERNATIONAL HOLDINGS LIMITED AND SUBSIDIARIES
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 March 31, 2023       |     |      10,051,500 |     | $      | 16 |     |       8,248,