Company: GINT
Filing Date: 2025-10-15
Form Type: F-1/A
Source: 0001213900-25-099087
Chunk: 160

Company: Gifts International Holdings Ltd
Filing Date: 2025-10-15
Form: F-1/A
Chunk 160
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 2023                  |     | Nature                        | 2024 | For the years ended March 31, 
 HKD                           |           | 2025 | HKD |           | 2025 | HKD |           |     | USD |         |
|:----------------------|:----|:------------------------------|:-----|:------------------------------|----------:|:-----|:----|----------:|:-----|:----|----------:|:----|:----|--------:|
| Mr. Wong              |     | Dividends distributed         |      | $                             | 4,200,000 |      | $   | 4,100,000 |      | $   | 1,500,000 |     | $   | 192,805 |
| Tutti Digital Limited |     | Marketing and advertising fee |      | $                             |   125,520 |      | $   |    62,250 |      | $   |    27,000 |     | $   |   3,470 |
| iMHKB Group Ltd       |     | Purchases of good             |      | $                             |         — |      | $   | 1,070,858 |      | $   |   718,276 |     | $   |  92,325 |

For the years ended March31, 2023, 2024 and 2025, our Company procured digital marketing advisory and management services from Tutti Digital Limited for advertising our products. For the years ended March31, 2024 and 2025, our Company purchased food products from iMHKB Group Ltd. Apart from the transactions and balances detailed above and elsewhere in our consolidated and combined financial statements, our Company has no other significant or material related party transactions during the years presented.

110 DESCRIPTION OF SHARES We are a business company with limited liability incorporated under the laws of the British Virgin Islands and our affairs are governed by our second amended and restated memorandum and articles of association, as amended from time to time and the BCA, and the common law of the British Virgin Islands. The authorized share of our Company consists of Class A Ordinary Shares and Class B Ordinary Shares. As of the date of this prospectus, our Company is authorized to issue a maximum of 164,700,000,000 Class A Ordinary Shares with no par value each and 300,000,000 Class B Ordinary Shares with no par value each and 10,051,500