Company: GINT
Filing Date: 2025-03-12
Form Type: DRS/A
Source: 0001213900-25-022887
Chunk: 104

Company: Gifts International Holdings Ltd
Filing Date: 2025-03-12
Form: DRS/A
Chunk 104
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     | $             |  5.00 |   |
| Net tangible book value per share as of September 30, 2024                          |     | $             | (0.02 | ) |
| Increase in net tangible book value per share attributable to existing shareholders |     | $             |  0.43 |   |
| Pro forma net tangible book value per share after this offering                     |     | $             |  0.41 |   |
| Dilution per share to new investors                                                 |     | $             |  4.59 |   |

If the underwriters’ over -allotmentoption is exercised in full, our adjusted pro forma net tangible book value after the offering would be $[6.2] million, or $[0.49] per share, and the dilution to new investors in the offering would be $[4.51] per share. A $1.00 increase or decrease in the assumed public offering price of $5.00 per Class A Ordinary Share, would increase or decrease our pro forma as adjusted net tangible book value per share after this offering by $[0.11] and increase or decrease dilution per share to new investors purchasing Class A Ordinary Shares in this offering by $[0.89], assuming that the number of shares offered by us, as set forth on the cover page of this prospectus, remains the same and after deducting the estimated underwriting discounts and commissions, dividend declared and paid on October23, 2024 and estimated offering expenses payable by us. The following table sets forth, on a pro forma as adjusted basis as of September30, 2024, the difference between the number of ordinary shares purchased from us, the total consideration paid, and the average price per share paid by our existing shareholders and by new public investors before deducting estimated underwriters’ discounts and commissions and estimated offering expenses payable by us, using an assumed public offering price of $[5.00] per ordinary share, which is the midpoint of the estimated initial public offering price range set forth on the cover page of this prospectus:

| Number                             |     | Shares Purchased 
 Percent          |     |         | Amount |     | Total Consideration 
 ($ in thousand)     |   Percent |     |        |   |     | Average   
 Price     
 Per Share |        |
|:-----------------------------------|:----|:-----------------|:----|--------:|:-------|:----|:--------------------|----------