Company: GINT
Filing Date: 2025-01-28
Form Type: DRS/A
Source: 0001213900-25-007208
Chunk: 223

Company: Gifts International Holdings Ltd
Filing Date: 2025-01-28
Form: DRS/A
Chunk 223
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   |     | $         | 365,444 |   |     | $       | 362,017 |   |     | $       | 46,595 |   |

NOTE 9 — SHAREHOLDERS’ EQUITY Ordinary Shares The Company was established under the laws of British Virgin Island on April 16, 2024, with authorized to issue one class of ordinary share. Under the completion of the Reorganization, the maximum number of shares the Company authorized to issue was resolved and approved to be increased to 500,000,000 ordinary shares on October 3, 2024 (“Increase”). On October 9, 2024, immediately upon the Increase became effective, the Company issued in an aggregate of 99,999 ordinary shares to the current shareholder of the Company at the consideration of US$1. All share numbers and the related amounts have been retroactively restated to reflect this share transaction in the combined financial statements (See Note 1). At the date of filing, the total number of ordinary shares which the Company is authorized to issue 500,000,000 ordinary shares, consisting of 100,000 ordinary shares issued and outstanding, at no par value, equivalent to total paid -upcapital of US$2. Dividend Distribution For the six months ended September 30, 2023 and 2024, the Company did not declare the dividends. Subsequently, on October23, 2024, the Company declared and distributed the special dividend of HK$1,500,000 (US$193,068). NOTE 10 — NET INCOME PER SHARE

| Numerator:                                            |     | Six months ended September 30, 
 2023                           
 HKD                            |           |     | 2024 
 HKD  |           |     | 2024 
 USD  |         |
|:------------------------------------------------------|:----|:-------------------------------|----------:|:----|:-----|----------:|:----|:-----|--------:|
| Net income attributable to the Company’s shareholders |     | $                              | 2,710,428 |     | $    | 1,674,341 |     | $    | 215,507 |
| Denominator:                                          |     |                                |           |     |      |           |     |      |         |
| Weighted average ordinary shares outstanding          |     |                                |           |     |      |           |     |      |         |
| Basic and diluted*