Company: GINT
Filing Date: 2025-05-19
Form Type: DRS/A
Source: 0001213900-25-045183
Chunk: 164

Company: Gifts International Holdings Ltd
Filing Date: 2025-05-19
Form: DRS/A
Chunk 164
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 |     | $   | 3,475 |
| iMHKB Group Ltd       |     | Purchases of good             |      | $                             |         — |      | $   |         — |      | $   | 1,070,858 |      | $   | 137,289 |      | $                        | 59,400 |     | $   | 7,645 |

For the years ended March31, 2023 and 2024 and six months ended September30, 2024, our Company procured digital marketing advisory and management services from Tutti Digital Limited for advertising our products. For the year ended March31, 2024 and six months ended September30, 2024, our Company purchased food products from iMHKB Group Ltd. Apart from the transactions and balances detailed above and elsewhere in these accompanying combined financial statements, our Company has no other significant or material related party transactions during the years presented.

115 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] Class A Ordinary Shares and [8,248,500] Class B Ordinary Shares are issued and outstanding, equivalent to total paid -upcapital of US$2. We will issue [1,500,000] Class A Ordinary Shares in this offering. Upon completion of this offering, we will have [11,551,500] Class A Ordinary Shares and [8,248,500] Class B Ordinary Shares issued and outstanding. All of our issued and outstanding Class A Ordinary Shares and Class B Ordinary Shares are fully paid and non -assessable, and all of our Class A Ordinary Shares to be issued in the offering will be fully paid upon issuance and non -assessable. Our Second Amended and Restated Memorandum and Articles of Association The following are summaries of certain material provisions of our second amended and restated memorandum and articles of association (which in this section shall each