Company: RITR
Filing Date: 2025-11-28
Form Type: F-3
Source: 0001213900-25-115738
Chunk: 21

Company: Reitar Logtech Holdings Ltd
Filing Date: 2025-11-28
Form: F-3
Chunk 21
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 our available funds and any future earnings to operate and
expand our business.

Our
board of directors has complete discretion in deciding whether to distribute dividends, subject to certain restrictions under Cayman
Islands law, namely that our company may only pay dividends out of profits or share premium, and provided always that in no circumstances
may a dividend be paid if this would result in our company being unable to pay its debts as they fall due in the ordinary course of business
immediately following the date on which the dividends is proposed to be paid. In addition, subject to the provisions of the Companies
Act (Revised) of the Cayman Islands, our shareholders may by ordinary resolution declare a dividend, but no dividend may exceed the amount
recommended by our board of directors. Even if our board of directors decides to pay dividends, the timing, amount and form of future
dividends, if any, will depend on, among other things, our future results of operations and cash flow, our capital requirements and surplus,
the amount of distributions, if any, received by us from our subsidiaries, our financial condition, contractual restrictions and other
factors deemed relevant by our board of directors. Please see “Item 10. Additional Information — E. Taxation”
in our annual report on Form 20-F for the year ended March 31, 2025 for information on the potential tax consequences of any cash dividends
declared.

We
are a holding company with no material operations of our own. We conduct our operations primarily through our operating subsidiaries
in Hong Kong. There are no restrictions or limitations under the laws of Hong Kong imposed on the conversion of Hong Kong
dollar into foreign currencies and the remittance of currencies out of Hong Kong, nor is there any restriction on any foreign exchange
to transfer cash between Reitar Logtech Holdings Limited and its subsidiaries, across borders and to U.S. investors, nor there is
any restrictions and limitations to distribute earnings from the subsidiaries to Reitar Logtech Holdings Limited and U.S. investors
and amounts owed.

<div align='center'>10

DESCRIPTION OF SHARE CAPITAL</div>

We were incorporated as an exempted company with
limited liability under the laws of the Cayman Islands on September 15, 2022, and our affairs are governed by our third amended and
restated memorandum and articles of association as adopted by special resolutions passed on April 16, 2024 (the “Memorandum
and Articles”) and the Companies Act (Revised) of