Company: GINT
Filing Date: 2025-08-15
Form Type: F-1/A
Source: 0001213900-25-077286
Chunk: 193

Company: Gifts International Holdings Ltd
Filing Date: 2025-08-15
Form: F-1/A
Chunk 193
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 with the SEC at its website at: http: // www.sec.gov. We are not currently subject to the informational requirements of the Exchange Act. Upon completion of this offering, we will become subject to the information reporting requirements of the Exchange Act applicable to foreign private issuers and will fulfill the obligations of those requirements by filing reports with the SEC. As a foreign private issuer, we will be exempt from the rules under the Exchange Act relating to the furnishing and content of proxy statements, and our officers, directors, and principal shareholders will be exempt from the reporting and short -swingprofit recovery provisions contained in Section 16 of the Exchange Act. In addition, we will not be required under the Exchange Act to file periodic reports and financial statements with the SEC as frequently or as promptly as U.S. companies whose securities are registered under the Exchange Act. However, we intend to file with the SEC, within 120 days after the end of our fiscal year, or such applicable time as required by the SEC, an annual report on Form 20 -Fcontaining financial statements that will be audited and reported on, with an opinion expressed, by an independent registered public accounting firm. We also intend to file with the SEC reports on Form 6 -Kcontaining unaudited financial information for the first three quarters of each fiscal year. 132

GIFTS INTERNATIONAL HOLDINGS LIMITED AND SUBSIDIARIES INDEX TO CONSOLIDATED AND COMBINED FINANCIAL STATEMENTS

|                                                                          |     | Page        |
| Report of Independent Registered Public Accounting Firm (PCAOB ID: 3299) |     | F-2         |
| Consolidated and Combined Balance Sheets                                 |     | F-3         |
| Consolidated and Combined Statements of Operations                       |     | F-4         |
| Consolidated and Combined Statements of Changes in Shareholders’ Equity  |     | F-5         |
| Consolidated and Combined Statements of Cash Flows                       |     | F-6         |
| Notes to Consolidated and Combined Financial Statements                  |     | F-7 to F-27 |

F-1 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To: the Board of Directors and Stockholders of
Gifts International Holdings Limited Opinion on the Financial Statements We have audited the accompanying consolidated and combined balance sheets of Gifts International Holdings Limited (“the Company”) as of March 31, 2024 and 2025, and the related consolidated and combined statements of operations, change in stock