Company: GINT
Filing Date: 2025-01-28
Form Type: DRS/A
Source: 0001213900-25-007208
Chunk: 15

Company: Gifts International Holdings Ltd
Filing Date: 2025-01-28
Form: DRS/A
Chunk 15
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 Accounting Oversight Board; •“SEC” refers to the United States Securities and Exchange Commission; •“Securities Act” refers to the U.S. Securities Act of 1933, as amended; •“unique visitor” refers to number of new visitor visiting our online platform within a given time period, regardless of how many times they access the site during that period; and •“VIE” refers to variable interest entity. iii

Gifts International is a holding company with operations primarily conducted in Hong Kong through Broaden Leisure, its operating subsidiary in Hong Kong. The reporting currency of Broaden Leisure is HKD. This prospectus contains translations of certain foreign currency amounts into U.S. dollars for the convenience of the reader. Assets and liabilities are translated into U.S. dollars at the closing rate of exchange as of the balance sheet dates, the statement of income is translated using average rate of exchange in effect during the reporting periods, and the equity accounts are translated at historical exchange rates. Unless otherwise noted, all translations from HKD to U.S. dollars and from U.S. dollars to HKD in this prospectus were calculated with reference to the table below. No representation is made that the HKD amounts could have been, or could be, converted, realized or settled into US$ at such rate, or at any other rate.

|                                     |     | Six months ended September 30, 
                           2024 |     |   2023 |     | Year ended March 31, 
                 2024 |     |   2023 |
|:------------------------------------|:----|-------------------------------:|:----|-------:|:----|---------------------:|:----|-------:|
| Year end HKD: US$ exchange rate     |     |                         7.7693 |     | 7.8308 |     |               7.8000 |     | 7.8000 |
| Year average HKD: US$ exchange rate |     |                         7.7693 |     | 7.8308 |     |               7.8000 |     | 7.8000 |

iv PROSPECTUS SUMMARY This summary highlights selected information contained elsewhere in this prospectus. Because it is only a summary, it does not contain all of the information you should consider before making your investment decision. Before investing in our Shares, you should carefully read this entire prospectus, including our financial statements and the related notes thereto and the information set forth under “