Company: GINT
Filing Date: 2025-08-04
Form Type: F-1/A
Source: 0001213900-25-070836
Chunk: 193

Company: Gifts International Holdings Ltd
Filing Date: 2025-08-04
Form: F-1/A
Chunk 193
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 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 stockholders’ equity and cash flows for each of the years in the two years in the period ended March 31, 2025, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of March 31, 2024 and 2025, and the results of its operations and its cash flows for each of the years in the two years in the period ended March 31, 2025, in conformity with accounting principles generally accepted in the United States of America. Basis for Opinion These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAO