Company: RITR
Filing Date: 2025-11-28
Form Type: F-3
Source: 0001213900-25-115738
Chunk: 4

Company: Reitar Logtech Holdings Ltd
Filing Date: 2025-11-28
Form: F-3
Chunk 4
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 Kong through our British Virgin
Islands, or BVI, subsidiaries in the form of capital contributions or shareholder loans, as the case may be; and (ii) dividends or other
distributions may be paid by our operating subsidiaries in Hong Kong to the Company through our BVI subsidiaries. In the years ended March
31, 2024 and 2025, no transfer of cash or other types of assets was made between our Cayman Islands holding company and its subsidiaries.
Our Cayman Islands holding company has not declared or made any dividend or other distribution to its shareholders, including U.S. investors,
in the past, nor have any dividends or distributions been made by our subsidiaries to our Cayman Islands holding company. Kamui Cold Chain
Engineering & Service Limited, one of our operating subsidiaries in Hong Kong, declared interim dividends to its then shareholder
of HK$8,000,000 (US$1,021,711) in cash and HK$13,960,000 (US$1,782,317), of which HK$10,700,000 (US$1,366,103) was settled in cash and
HK$3,260,000 (US$416,215) was set off through reduction in amount due from such shareholder, on January 5, 2021 and May 10, 2021, respectively.
During the year ended March 31, 2023, we declared a constructive dividend of HK$1,088,580 (US$138,674), based on an amount due and payable
from a related party controlled by our shareholders, Mr. Chung and Mr. Yiu, the collectability of which was no longer likely as of March
31, 2023. U.S. investors will not be subject to Cayman Islands, Hong Kong, or BVI taxation on dividend distributions, and no withholding
will be required on the payment of dividends or distributions to them while they may be subject to U.S. federal income tax. See “Dividend
Policy.”

Our Class A ordinary shares may be prohibited
from trading on a national exchange under the Holding Foreign Companies Accountable Act, or the HFCA Act, if the Public Company Accounting
Oversight Board, or the PCAOB, is unable to inspect our auditors for two consecutive years. Our auditor, Enrome LLP is based in
Singapore, is currently subject to inspection by the PCAOB at least every two years. On December 16, 2021, the PCAOB