Company: GINT
Filing Date: 2025-06-27
Form Type: F-1/A
Source: 0001213900-25-058872
Chunk: 165

Company: Gifts International Holdings Ltd
Filing Date: 2025-06-27
Form: F-1/A
Chunk 165
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 prospectus, the amount due from Mr.Wong was fully settled. The amount due from Take Care represented temporary advances in non -tradenature, for purpose of fund transfer. This amount is unsecured, interest -freeand repayable on demand. For the years ended March31, 2022, our Company provided funds to Take Care in the net amount of HK$2,242,100, while our Company received the repayments from Take Care in the net amount of HK$1,888,935 and HK$353,165 for the years ended March31, 2023 and 2024, respectively. For the six months ended September30, 2024, neither did our Company provide funds to Take Care nor receive funds from them. The amount due from Take Care was fully settled during the year ended March31, 2024. In the ordinary course of business, during the years ended March31, 2022, 2023 and 2024 and six months ended September30, 2024, our Company has involved with transactions, either at cost or current market prices and on the normal commercial terms among related parties. The following table provides the transactions with these parties for the years and period as presented (for the portion of such period that they were considered related):

| Name                  
 2022                  |     | Nature                        | 2023 | For the years ended March 31, 
 HKD                           |           | 2024 | HKD |           | 2024 | HKD |           | 2024 | USD |         | 2024 | For the six months ended 
 September 30,            
 HKD                      |        |     | USD |       |
|:----------------------|:----|:------------------------------|:-----|:------------------------------|----------:|:-----|:----|----------:|:-----|:----|----------:|:-----|:----|--------:|:-----|:-------------------------|-------:|:----|:----|------:|
| Mr. Wong              |     | Dividends distributed         |      | $                             | 7,500,000 |      | $   | 4,200,000 |      | $   | 4,100,000 |      | $   | 525,641 |      | $                        |      — |     | $   |     — |
| Tutti Digital Limited |     | Marketing and advertising fee |      | $                             |         — |