Company: GINT
Filing Date: 2025-08-04
Form Type: F-1/A
Source: 0001213900-25-070836
Chunk: 100

Company: Gifts International Holdings Ltd
Filing Date: 2025-08-04
Form: F-1/A
Chunk 100
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 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 $[3.8] million 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 of $[3.81] per share to new investors purchasing the shares in this offering. The following table illustrates this per share dilution:

|                                                                        |     | As of     
 March 31, 
 2025      |        |
|:-----------------------------------------------------------------------|:----|:----------|-------:|
| Public offering price per share                                        |     | $         | [4.00] |
| Net tangible book value per share as of March 31, 2025                 |     | $         |  0.003 |
| Increase in net tangible book value per share to existing shareholders |     | $         | [0.19] |
| As adjusted net tangible book value per share after this offering      |     | $         | [0.19] |
| Dilution per share to new investors                                    |     | $         | [3.81] |

If the underwriters’ over -allotmentoption is exercised in full, our adjusted net tangible book value after the offering would be approximately $[4.6] million, or $[0.23] per share, and the dilution to new investors in the offering would be $[3.77] per share. A $1.00 increase or decrease in the assumed public offering price of $4.00 per Class A Ordinary Share, would increase or decrease our as adjusted net tangible book value per share after this offering by $[0.07] and increase or decrease dilution per share to new investors purchasing Class A Ordinary Shares in this offering by $[0.93], assuming that the number of shares offered by us, as set forth on the cover page of this prospectus, remains