Company: GINT
Filing Date: 2025-01-28
Form Type: DRS/A
Source: 0001213900-25-007208
Chunk: 250

Company: Gifts International Holdings Ltd
Filing Date: 2025-01-28
Form: DRS/A
Chunk 250
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 with authorized to issue one class of ordinary share. Under the completion of the Reorganization, the maximum number of shares the Company authorized to issue was resolved and approved to be increased to 500,000,000 ordinary shares on October3, 2024 (“ Increase”). On October9, 2024, immediately upon the Increase became effective, the Company issued in an aggregate of 99,999 ordinary shares to the current shareholder of the Company at the consideration of US$1. All share numbers and the related amounts have been retroactively restated to reflect this share transaction in the combined financial statements (See Note 1). At the date of filing, the total number of ordinary shares which the Company is authorized to issue 500,000,000 ordinary shares, consisting of 100,000 ordinary shares issued and outstanding, at no par value, equivalent to total paid -upcapital of US$2. Dividend Distribution For the years ended March 31, 2023 and 2024, the Company declared and distributed the dividend of HK$4,200,000 and HK$4,100,000 (US$525,641), respectively.

F-42

GIFTS INTERNATIONAL HOLDINGS LIMITED AND SUBSIDIARIES
NOTES TO THE COMBINED FINANCIAL STATEMENTS NOTE 9 — NET INCOME PER SHARE

| Numerator:                                            |     | Years ended March 31, 
 2023                  
 HKD                   |           |     | 2024 
 HKD  |           |     | 2024 
 USD  |         |
|:------------------------------------------------------|:----|:----------------------|----------:|:----|:-----|----------:|:----|:-----|--------:|
| Net income attributable to the Company’s shareholders |     | $                     | 3,682,317 |     | $    | 6,301,573 |     | $    | 807,894 |
| Denominator:                                          |     |                       |           |     |      |           |     |      |         |
| Weighted average ordinary shares outstanding          |     |                       |           |     |      |           |     |      |         |
| Basic and diluted*                                    |     |                       |   100,000 |     |      |   100,000 |     |      | 100,000 |
| Net income per share                                  |     |                       |           |     |      |           |     |      |         |
|