Company: GVH
Filing Date: 2025-06-27
Form Type: 424B4
Source: 0001213900-25-058674
Chunk: 71

Company: Globavend Holdings Ltd
Filing Date: 2025-06-27
Form: 424B4
Chunk 71
---
 has been distributed as cash dividends and the remaining amount was offset with entire the
amount due to our Controlling Shareholder.

The declaration, amount, and
payment of any future dividends will be at the sole discretion of our board of directors, subject to compliance with applicable Cayman
Islands laws regarding solvency. Our board of directors will take into account general economic and business conditions; our financial
condition and results of operations; our available cash and current and anticipated cash needs; capital requirements; contractual, legal,
tax, and regulatory restrictions; and other implications on the payment of dividends by us to our shareholders or by our subsidiaries
to us, and such other factors as our board of directors may deem relevant.

Subject to the Companies Act
and our Memorandum and Articles of Association, the holders of our Ordinary Shares are entitled to such dividends as may be declared by
our board of directors. Subject to a solvency test, as prescribed in the Companies Act, and the provisions, if any, of our Memorandum
and Articles of Association, a company may pay dividends and distributions out of its share premium account. In addition, dividends may
be paid out of profits available on company level.

We are a holding company incorporated
in the Cayman Islands with no operating revenue or profit of our own. We rely on dividends paid to us by our subsidiaries for our cash
requirements, including funds to pay any dividends and other cash distributions to our shareholders, service any debt we may incur, and
pay our operating expenses. Our ability to pay dividends to our shareholders will depend on, among other things, the availability of dividends
from our subsidiaries. According to the BVI Business Companies Act (as amended), a BVI company may make dividends distribution to the
extent that immediately after the distribution, the value of the company’s assets exceeds its liabilities and that such company
is able to pay its debts as they fall due. According to the Companies Ordinance of Hong Kong, a Hong Kong company may only make
a distribution out of profits available for distribution. Under the current practice of the Inland Revenue Department of Hong Kong,
no tax is payable in Hong Kong with respect to dividends paid by us.

Cash dividends, if any, on
our Ordinary Shares will be paid in U.S. dollars.

<div align='center'>35

CAPITALIZATION</div>

The following table sets forth
our cash and cash equivalents, debt and capitalization as of September 30, 2024:

| ● | on an actual