Company: GINT
Filing Date: 2025-08-04
Form Type: F-1/A
Source: 0001213900-25-070836
Chunk: 221

Company: Gifts International Holdings Ltd
Filing Date: 2025-08-04
Form: F-1/A
Chunk 221
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 165,000,000,000shares, at no par value, of which 164,700,000,000 shall be designated as Class A Ordinary Shares, and 300,000,000 shall be designated as Class B Ordinary Shares. At the date of this filing, the Company is authorized to issue 164,700,000,000 Class A Ordinary Shares and 300,000,000 Class B Ordinary Shares, at no par value each, consisting of 10,051,500 Class A Ordinary Shares issued and outstanding, and 8,248,500 Class B Ordinary Shares issued and outstanding. Dividend Distribution For the years ended March 31, 2024 and 2025, the Company declared and paid HK$4,100,000 and HK$1,500.000 (US$192,805), respectively. F-22

GIFTS INTERNATIONAL HOLDINGS LIMITED AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED AND COMBINED FINANCIAL STATEMENTS NOTE 10 — NET INCOME PER SHARE

| Numerator:                                            |     | Years ended March 31, 
 2024                  
 HKD                   |            |     | 2025 
 HKD  |            |     | 2025 
 USD  |            |
|:------------------------------------------------------|:----|:----------------------|-----------:|:----|:-----|-----------:|:----|:-----|-----------:|
| Net income attributable to the Company’s shareholders |     | $                     |  6,301,573 |     | $    |  5,943,535 |     | $    |    763,960 |
| Denominator:                                          |     |                       |            |     |      |            |     |      |            |
| Weighted average ordinary shares outstanding          |     |                       |            |     |      |            |     |      |            |
| Basic and diluted*                                    |     |                       | 18,300,000 |     |      | 18,300,000 |     |      | 18,300,000 |
| Net income per share                                  |     |                       |            |     |      |            |     |      |            |
| Basic and diluted                                     |     | $                     |       0.34 |     | $    |       0.32 |     | $    |       0.04 |

____________ *The share amounts and per share data are presented on a