Company: GINT
Filing Date: 2025-05-19
Form Type: DRS/A
Source: 0001213900-25-045183
Chunk: 197

Company: Gifts International Holdings Ltd
Filing Date: 2025-05-19
Form: DRS/A
Chunk 197
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 effect to the completion of the Group Reorganization, Share Subdivisions and Share Redesignation (see Note 1). See accompanying notes to the unaudited condensed consolidated and combined financial statements.

F-3

GIFTS INTERNATIONAL HOLDINGS LIMITED AND SUBSIDIARIES
UNAUDITED CONDENSED CONSOLIDATED AND COMBINED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY

|                                        |     |         Class A 
 Ordinary shares 
          No. of 
         shares* |     | Amount 
 HKD    |    |     |         Class B 
 Ordinary shares 
          No. of 
         shares* |     | Amount 
 HKD    |   |     | Retained 
 earnings 
 HKD      |           |     | Total         
 shareholders’ 
 equity        
 HKD           |           |
|:---------------------------------------|:----|----------------:|:----|:-------|---:|:----|----------------:|:----|:-------|:--|:----|:---------|----------:|:----|:--------------|----------:|
| Balance as of April 1, 2023            |     |      10,051,500 |     | $      | 16 |     |       8,248,500 |     | $      | — |     | $        | 1,406,480 |     | $             | 1,406,496 |
| Net income for the period              |     |               — |     |        |  — |     |               — |     |        | — |     |          | 2,710,428 |     |               | 2,710,428 |
| Balance as of September 30, 2023       |     |      10,051,500 |     | $      | 16 |     |       8,248,500 |     | $      | — |     | $        | 4,116,908 |     | $             | 4,116,924 |
| Balance as of April 1, 2024            |     |      10,051,500 |     | $      | 16 |     |       8,248,500 |     | $      | — |     | $        | 3,608,053 |     | $             | 3,608,069 |
| Net income for the period              |     |               — |     |