Company: GINT
Filing Date: 2025-08-15
Form Type: F-1/A
Source: 0001213900-25-077286
Chunk: 220

Company: Gifts International Holdings Ltd
Filing Date: 2025-08-15
Form: F-1/A
Chunk 220
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,000,000 Class A Ordinary Shares at no par value and (ii) 300,000,000 Class B Ordinary Shares at no par value, as part of the Company’s recapitalization (the “Second Share Subdivision”). Unless indicated or the context otherwise requires, all share numbers and per share data in these financial statements have been retroactively presented to reflect the effect of the series of the above share exercises, as if such transactions occurred on the earliest day of the periods presented. The Company has authorized two classes of Ordinary Shares, Class A and Class B. The rights of the holders of each class of Ordinary Shares are identical, except with respect to voting and conversion rights. Each share of Class A Ordinary Share entitles the holder to one (1) vote on all matters subject to vote at general meetings of the Company and is not convertible into any Class B Ordinary Shares. Each share of Class B Ordinary Shares entitles the holder to twenty (20) votes at general meetings of the Company and is convertible into one Class A Ordinary Share. The total number of Ordinary Shares which the Company is authorized to issue up to the maximum of 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  |            |
|:------------------------------------------------------|:----|:----------------------|-----------:|:----|: