Company: RITR
Filing Date: 2025-11-28
Form Type: F-3
Source: 0001213900-25-115738
Chunk: 17

Company: Reitar Logtech Holdings Ltd
Filing Date: 2025-11-28
Form: F-3
Chunk 17
---
 reflected in our consolidated financial statements. The results of operations of Reitar Logtech Group Limited are presented separately elsewhere in this annual report but not included in our consolidated financial statements because our Company’s acquisition of its parent company, Reitar Capital Partners Limited, occurred after March 31, 2022 and there was no common control between the two companies.

<div align='center'>3</div>

We do not have a VIE structure. Reitar Logtech
Holdings Limited owns 100% equity interest of Reitar Logtech Engineering Limited and Reitar Capital Partners Limited, which in turn,
indirectly own our operating subsidiaries in Hong Kong. The chart below illustrates our corporate structure:

Implications of Being an Emerging Growth Company

As a company with less than US$1.235 billion
in revenue for our last fiscal year, we qualify as an “emerging growth company” pursuant to the Jumpstart Our Business Startups
Act of 2012, or the JOBS Act. An emerging growth company may take advantage of specified reduced reporting and other requirements compared
to those that are otherwise applicable generally to public companies. These provisions include exemption from the auditor attestation
requirement under Section 404 of the Sarbanes-Oxley Act of 2002, or Section 404 in the assessment of the emerging growth company’s
internal control over financial reporting. The JOBS Act also provides that an emerging growth company does not need to comply with any
new or revised financial accounting standards until such date that a private company is otherwise required to comply with such new or
revised accounting standards. We have elected to take advantage of the benefits of this extended transition period provided under the
JOBS Act for complying with new or revised accounting standards. As a result, our operating results and financial statements may not
be comparable to the operating results and financial statements of other companies who have adopted the new or revised accounting standards.

We will remain an emerging growth company until
the earliest of (i) the last day of the fiscal year during which we have total annual gross revenue of at least US$1.235 billion;
(ii) the last day of our fiscal year following the fifth anniversary of the completion of our initial public offering; (iii) the
date on which we have, during the preceding three-year period, issued more than US$1.0 billion in non-convertible debt; or (iv) the
date on which we are deemed to be a “large accelerated filer” under the Securities Exchange Act