Company: GINT
Filing Date: 2025-01-28
Form Type: DRS/A
Source: 0001213900-25-007208
Chunk: 201

Company: Gifts International Holdings Ltd
Filing Date: 2025-01-28
Form: DRS/A
Chunk 201
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 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. 139

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

|                                                                                             |     | Page        |
| Unaudited Condensed Consolidated and Combined Balance Sheets                                |     | F-2         |
| Unaudited Condensed Consolidated and Combined Statements of Operations                      |     | F-3         |
| Unaudited Condensed Consolidated and Combined Statements of Changes in Shareholders’ Equity |     | F-4         |
| Unaudited Condensed Consolidated and Combined Statements of Cash Flows                      |     | F-5         |
| Notes to Unaudited Condensed Consolidated and Combined Financial Statements                 |     | F-6 to F-24 |

INDEX TO COMBINED FINANCIAL STATEMENTS

|                                                                          |     | Page         |
| Report of Independent Registered Public Accounting Firm (PCAOB ID: 3299) |     | F-25         |
| Combined Balance Sheets                                                  |     | F-26         |
| Combined Statements of Operations                                        |     | F-27         |
| Combined Statements of Changes in Shareholders’ Equity                   |     | F-28         |
| Combined Statements of Cash Flows                                        |     | F-29         |
| Notes to Combined Financial Statements                                   |     | F-30 to F-47 |

F-1

GIFTS INTERNATIONAL HOLDINGS LIMITED AND SUBSIDIARIES
UNAUDITED CONDENSED CONSOLIDATED AND COMBINED BALANCE SHEETS

|                                                                                                                                                 |     | As of     
 March 31, 
 2024      |            |     | September 30, 
 2024          |            |     | September 30, 
 2024          |           |
|:------------------------------------------------------------------------------------------------------------------------------------------------|:----|:----------|-----------:|:----|:--------------|-----------:|:----|:--------------|----------:|
|                                                                                                                                                 |     | HKD       |