Company: GINT
Filing Date: 2025-10-15
Form Type: F-1/A
Source: 0001213900-25-099087
Chunk: 99

Company: Gifts International Holdings Ltd
Filing Date: 2025-10-15
Form: F-1/A
Chunk 99
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1,034,922 |     | 1,034,922 |
| Total equity                                                                                                                                                                                                   |     |            1,034,924 |     | 4,744,924 |
| Total capitalization                                                                                                                                                                                           |     |            1,778,011 |     | 5,488,011 |

____________ (1)The number of our Ordinary Shares had been adjusted retrospectively to reflect the increase in share capital. See “Description of Shares” for more details. (2)Additional paid -incapital reflects the net proceeds we expect to receive, after deducting underwriting fee, underwriter’s expense allowance and other expenses. We expect to receive net proceeds of approximately $3.7million (offering proceeds of $6.0million, less underwriting discounts of $450,000, and offering expenses of approximately $1.8 million).

51

DILUTION If you invest in our Class A Ordinary Shares, you will incur immediate dilution since the public offering price per share you will pay in this offering is more than the net tangible book value per ordinary share immediately after this offering. The net tangible book value of our ordinary shares as of March31, 2025 was $51,429, or $0.003 per share based upon 10,051,500 Class A Ordinary Shares and 8,248,500 Class B Ordinary Shares outstanding. Net tangible book value represents the amount of our total assets less our total liabilities, excluding deferred offering cost and right -of-useassets. Net tangible book value per ordinary share represents net tangible book value divided by the total number of our ordinary shares outstanding as of March31, 2025. The dilution in net tangible book value per share to new investors, represents the difference between the amount per share paid by purchasers of shares in this offering and the pro forma net tangible book value per share immediately after completion of this offering. After giving effect to the sale of the 1,500,000 Class A Ordinary Shares being sold pursuant at the assumed initial public offering price of $4.00 per share, and after deducting underwriters’ discount and commission payable by us in the amount of $450,000 and estimated offering expenses in the amount of approximately $1.8million, our as adjusted net tangible book value would be approximately $3.8million or $0.19 per share. This represents an immediate increase in net tangible book value of $0.19 per share to existing shareholders and an immediate decrease in net tangible book value