Company: GINT
Filing Date: 2025-08-04
Form Type: F-1/A
Source: 0001213900-25-070836
Chunk: 226

Company: Gifts International Holdings Ltd
Filing Date: 2025-08-04
Form: F-1/A
Chunk 226
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 HKD  |           |     | 2025 
 USD  |         |
|:----------------|:----|:------------------------------|:----|:---|:----|:----------------|--------:|:----|:-----|----------:|:----|:-----|--------:|
| Mr. Wong        |     | Amount due from a shareholder |     | -a |     | $               | 165,505 |     | $    | 1,109,083 |     | $    | 142,557 |
| iMHKB Group Ltd |     | Purchase deposit              |     | -b |     | $               |       — |     | $    |    40,000 |     | $    |   5,141 |

(a) The amount due from a shareholder represented the temporary advances by the Company. The amount is unsecured, interest -freeand due on demand. As of the date of this prospectus, an amount of HK$900,000, or approximately 81.1% of the balance was settled. Mr.Wong undertakes to settle the remaining balance prior to the effective date of this prospectus. Up to the date of this report, Mr.Wong settled the remaining balance in full. (b) The amount represented the purchase deposit for the procurement of goods. The amount is unsecured, interest -freeand repayable on demand. The balance was subsequently utilized upon the receipt of the ordered goods. In the ordinary course of business, during the years ended March 31, 2024 and 2025, the 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 as presented (for the portion of such period that they were considered related):

| Name of related party |     | Nature of transactions        |     | For the years ended March 31, 
 2024                          
 HKD                           |           |     | 2025 
 HKD  |           |     | 2025 
 USD  |         |
|:----------------------|:----|:------------------------------|:----|:------------------------------|----------:|:----|:-----|----------:|:----|:-----|--------:|
| Mr. Wong              |     | Dividends paid                |     | $                             | 4,100,000 |     | $    | 1,500,000 |     | $