Company: GINT
Filing Date: 2025-08-15
Form Type: F-1/A
Source: 0001213900-25-077286
Chunk: 160

Company: Gifts International Holdings Ltd
Filing Date: 2025-08-15
Form: F-1/A
Chunk 160
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 the remaining balance in full. The amount due from Take Care represented temporary advances in non -tradenature, for the purpose of fund transfer. This amount is unsecured, interest -freeand repayable on demand. Our Company received the repayments from Take Care in the net amount of HK$353,165 for the year ended March31, 2023. For the year ended March31, 2024 and 2025, neither did our Company provide funds to Take Care nor receive funds from them. The amount due from Take Care was fully settled during the year ended March31, 2024. In the ordinary course of business, during the years ended March31, 2023, 2024 and 2025, our Company has involved with transactions, either at cost or current market prices and on the normal commercial terms among related parties. The following table provides the transactions with these parties for the years and period as presented (for the portion of such period that they were considered related):

| Name                  
 2023                  |     | Nature                        | 2024 | For the years ended March 31, 
 HKD                           |           | 2025 | HKD |           | 2025 | HKD |           |     | USD |         |
|:----------------------|:----|:------------------------------|:-----|:------------------------------|----------:|:-----|:----|----------:|:-----|:----|----------:|:----|:----|--------:|
| Mr. Wong              |     | Dividends distributed         |      | $                             | 4,200,000 |      | $   | 4,100,000 |      | $   | 1,500,000 |     | $   | 192,805 |
| Tutti Digital Limited |     | Marketing and advertising fee |      | $                             |   125,520 |      | $   |    62,250 |      | $   |    27,000 |     | $   |   3,470 |
| iMHKB Group Ltd       |     | Purchases of good             |      | $                             |         — |      | $   | 1,070,858 |      | $   |   718,276 |     | $   |  92,325 |

For the years ended March31, 2023, 2024 and 2025, our Company procured digital marketing advisory and management services from Tut