Company: GINT
Filing Date: 2025-08-04
Form Type: F-1/A
Source: 0001213900-25-070836
Chunk: 195

Company: Gifts International Holdings Ltd
Filing Date: 2025-08-04
Form: F-1/A
Chunk 195
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                     |        0.34 |   |     | $    |        0.32 |   |     | $    |       0.04 |   |

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

F-4

GIFTS INTERNATIONAL HOLDINGS LIMITED AND SUBSIDIARIES
CONSOLIDATED AND COMBINED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY

|                                    |     |         Class A 
 Ordinary shares 
          No. of 
         shares* |     | Amount 
 HKD    |    |     |         Class B 
 Ordinary shares 
          No. of 
         shares* |     | Amount 
 HKD    |   |     | Retained 
 earnings 
 HKD      |            |   |     | Total         
 shareholders’ 
 equity        
 HKD           |            |   |
|:-----------------------------------|:----|----------------:|:----|:-------|---:|:----|----------------:|:----|:-------|:--|:----|:---------|-----------:|:--|:----|:--------------|-----------:|:--|
| Balance as of March 31, 2023       |     |      10,051,500 |     | $      | 16 |     |       8,248,500 |     | $      | — |     | $        |  1,406,480 |   |     | $             |  1,406,496 |   |
| Net income for the year            |     |               — |     |        |  — |     |               — |     |        | — |     |          |  6,301,573 |   |     |               |  6,301,573 |   |
| Dividend declared and distributed  |     |               — |     |        |  — |     |               — |     |        | — |     |          | (4,100,000 | ) |     |               | (4,100,000 | ) |
| Balance as of March 31, 2024       |     |      10,051,500 |     | $      | 16 |     |       8,248,