Company: GINT
Filing Date: 2025-06-06
Form Type: F-1
Source: 0001213900-25-052213
Chunk: 218

Company: Gifts International Holdings Ltd
Filing Date: 2025-06-06
Form: F-1
Chunk 218
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 |     |       |   522,391 |     |     |       371,710 |     |     |        47,843 |
| Decoration and accessories     |     |       |   222,875 |     |     |       330,175 |     |     |        42,497 |
| Wines and beverages            |     |       |   150,860 |     |     |       290,910 |     |     |        37,444 |
| Packaging materials and others |     |       |   603,779 |     |     |       570,368 |     |     |        73,413 |
|                                |     | $     | 2,136,639 |     | $   |     2,243,332 |     | $   |       288,743 |

For the six months ended September 30, 2023 and 2024, the Company did not record the allowance for inventory obsolescence.

F-17

GIFTS INTERNATIONAL HOLDINGS LIMITED AND SUBSIDIARIES
NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED AND
COMBINED FINANCIAL STATEMENTS NOTE 5 — PLANT AND EQUIPMENT, NET Plant and equipment consisted of the following:

|                                |     | As of |  March 31, 
       2024 |   |     |     | September 30, 
          2024 |   |     |     | September 30, 
          2024 |   |
|:-------------------------------|:----|:------|-----------:|:--|:----|:----|--------------:|:--|:----|:----|--------------:|:--|
|                                |     | HKD   |            |   |     | HKD |               |   |     | USD |               |   |
| As cost:                       |     |       |            |   |     |     |               |   |     |     |               |   |
| Machine and equipment          |     | $     |    620,735 |   |     | $   |       637,135 |   |     | $   |        82,007 |   |
| Computer and office equipment  |     |       |    669,815 |   |     |     |       699,176 |   |     |     |        84,988 |   |