Company: GINT
Filing Date: 2025-08-21
Form Type: F-1/A
Source: 0001213900-25-079257
Chunk: 196

Company: Gifts International Holdings Ltd
Filing Date: 2025-08-21
Form: F-1/A
Chunk 196
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 — |     |        |  — |     |               — |     |        | — |     |          | (4,100,000 | ) |     |               | (4,100,000 | ) |
| Balance as of March 31, 2024       |     |      10,051,500 |     | $      | 16 |     |       8,248,500 |     | $      | — |     | $        |  3,608,053 |   |     | $             |  3,608,069 |   |
| Net income for the year            |     |               — |     |        |  — |     |               — |     |        | — |     |          |  5,943,535 |   |     |               |  5,943,535 |   |
| Dividend declared and distributed  |     |               — |     |        |  — |     |               — |     |        | — |     |          | (1,500,000 | ) |     |               | (1,500,000 | ) |
| Balance as of March 31, 2025       |     |      10,051,500 |     | $      | 16 |     |       8,248,500 |     | $      | — |     | $        |  8,051,588 |   |     |               |  8,051,604 |   |
| Balance as of March 31, 2025 (USD) |     |      10,051,500 |     | $      |  2 |     |       8,248,500 |     | $      | — |     | $        |  1,034,922 |   |     | $             |  1,034,924 |   |

____________ *The shares amounts are presented on a retroactive basis, giving effect to the completion of Group Reorganization, Share Subdivisions and Share Redesignation (see Note 1). See accompanying notes to the consolidated and combined financial statements.

F-5

GIFTS INTERNATIONAL HOLDINGS LIMITED AND SUBSIDIARIES
CONSOLIDATED AND COMBINED STATEMENTS OF CASH FLOWS

| Cash flows from operating activities:                                            |     | Years ended March 31, 
 2024                  
 HKD                   |            |   |