Company: GINT
Filing Date: 2025-08-04
Form Type: F-1/A
Source: 0001213900-25-070836
Chunk: 217

Company: Gifts International Holdings Ltd
Filing Date: 2025-08-04
Form: F-1/A
Chunk 217
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2025 
 HKD  |           |     | 2025 
 USD  |         |
|:---------------------------|:----|:----------------|--------:|:----|:-----|----------:|:----|:-----|--------:|
| Accrued offering costs     |     | $               |       — |     | $    |   495,491 |     | $    |  63,689 |
| Accrued operating expenses |     |                 | 319,699 |     |      | 1,120,037 |     |      | 143,965 |
| Accrued professional fees  |     |                 | 119,000 |     |      |    42,800 |     |      |   5,501 |
|                            |     | $               | 438,699 |     | $    | 1,658,328 |     | $    | 213,155 |

F-19

GIFTS INTERNATIONAL HOLDINGS LIMITED AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED AND COMBINED FINANCIAL STATEMENTS NOTE 7 — BANK BORROWINGS Bank borrowings comprised of the followings:

| Bank borrowings, secured: 
 2024                      |     | Maturity date     | 2025 | Interest 
     rate 
   (p.a.) |   | 2025 | As of March 31, 
 HKD             |           |     | HKD |           |     | USD |         |
|:--------------------------|:----|:------------------|:-----|---------:|:--|:-----|:----------------|----------:|:----|:----|----------:|:----|:----|--------:|
| Loan : HK$5.0 million     |     | March 2, 2029     |      |     3.00 | % |      | $               | 1,682,844 |     | $   | 1,368,968 |     | $   | 175,962 |
| Loan : HK$4.0 million     |     | May 23, 2028      |      |     3.00 | % |      |                 | 2,860,605 |     |     | 2,210,335 |     |     | 284,108 |
| Loan : HK$2.5 million     |     | February 19,