Company: GINT
Filing Date: 2025-07-18
Form Type: F-1/A
Source: 0001213900-25-065552
Chunk: 14

Company: Gifts International Holdings Ltd
Filing Date: 2025-07-18
Form: F-1/A
Chunk 14
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” refers to Give Gifts Boutique (BVI) Limited, our British Virgin Island subsidiary and the direct holding company of Broaden Leisure; •“gift,” or “product” refers to the product of the Group, either predesigned gift/gift set or customized gift/gift set; •“Group,” “our,” “us,” or “we” refers to the Company and its subsidiaries at the relevant time, and where the context so requires, in respect of the period prior to the Company becoming the holding company of its present subsidiaries, such subsidiaries of the Company at the relevant time; •“HK$” or “HKD” or “HK dollars” refers the legal currency of Hong Kong; •“Hong Kong” refers to the Hong Kong Special Administrative Region of the PRC; •“Hong Kong laws” refers to all applicable laws, statutes, rules, regulations, ordinances and other pronouncements having the binding effect of law in Hong Kong; •“impression” refers to total number of times a screen has displayed our contents or advertisements on social media platforms and search engines; •“page view” refers to total number of web pages of our online platform viewed by visitors; •“RMB” or “Renminbi” refers to the legal currency of the PRC; •“session” refers to period of time that a visitor is active on our online platform; •“shares,” “Shares,” or “Ordinary Shares” refer to collectively the Class A Ordinary Shares and Class B Ordinary Shares in the capital of Gifts International Holdings Limited; •“PCAOB” refers to Public Accounting Oversight Board; •“SEC” refers to the United States Securities and Exchange Commission; •“Securities Act” refers to the U.S. Securities Act of 1933, as amended; •“unique visitor” refers to number of new visitor visiting our online platform within a given time period, regardless of how many times they access the site during that period; and •“VIE” refers to variable interest entity. iii

Gifts International is a holding company with operations primarily conducted in Hong Kong through Broaden Leisure, its operating subsidiary in Hong Kong. The reporting currency of Broaden Leisure is HKD. This prospectus contains translations of certain foreign currency amounts into U.S. dollars for the convenience of the reader. Assets and liabilities are translated into U.S. dollars at the closing rate of exchange as of the balance sheet dates, the statement of income is translated using average rate of exchange in effect during the reporting periods,