Company: GINT
Filing Date: 2025-06-06
Form Type: F-1
Source: 0001213900-25-052213
Chunk: 197

Company: Gifts International Holdings Ltd
Filing Date: 2025-06-06
Form: F-1
Chunk 197
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| Class A Ordinary Shares, no par value, 164,700,000,000 shares authorized, 10,051,500 shares issued and outstanding as of March 31, 2024 and September 30, 2024* |     |           |         16 |     |               |         16 |     |               |         2 |
| Class B Ordinary Shares, no par value, 300,000,000 shares authorized, 8,248,500 shares issued and outstanding as of March 31, 2024 and September 30, 2024*      |     |           |          — |     |               |          — |     |               |         — |
| Retained earnings                                                                                                                                               |     |           |  3,608,053 |     |               |  5,282,394 |     |               |   679,905 |
| Total shareholders’ equity                                                                                                                                      |     |           |  3,608,069 |     |               |  5,282,410 |     |               |   679,907 |
| TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY                                                                                                                      |     | $         | 13,329,402 |     | $             | 21,175,606 |     |               | 2,725,548 |

____________ *The share amounts are presented on a retroactive basis, giving effect to the completion of the Group Reorganization, Share Subdivisions and Share Redesignation (see Note 1). See accompanying notes to the unaudited condensed consolidated and combined financial statements.

F-2

GIFTS INTERNATIONAL HOLDINGS LIMITED AND SUBSIDIARIES
UNAUDITED CONDENSED CONSOLIDATED AND COMBINED STATEMENTS OF OPERATIONS

|                                             |     | Six months ended September 30, 
 2023                           
 HKD                            |             |   |     | 2024 
 HKD  |             |   |     | 2024 
 USD  |            |   |
|:--------------------------------------------|:----|:-------------------------------|------------:|:--|:----|:-----|------------:|:--|:----|:-----|-----------:|:--|
| Revenues, net                               |     | $                              |  41,108,608 |   |     | $    |  41,698,700 |   |     | $    |  5,