Company: GINT
Filing Date: 2025-01-28
Form Type: DRS/A
Source: 0001213900-25-007208
Chunk: 202

Company: Gifts International Holdings Ltd
Filing Date: 2025-01-28
Form: DRS/A
Chunk 202
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000 |   |     |      |    100,000 |   |
| EARNINGS PER SHARE – BASIC AND DILUTED      |     | $                              |       27.10 |   |     | $    |       16.74 |   |     |      |       2.16 |   |

____________ *The share amounts are presented on a retroactive basis. See accompanying notes to the unaudited condensed consolidated and combined financial statements.

F-3

GIFTS INTERNATIONAL HOLDINGS LIMITED AND SUBSIDIARIES
UNAUDITED CONDENSED CONSOLIDATED AND COMBINED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY

|                                        |     | Ordinary shares 
          No. of 
         shares* |     | Amount 
 HKD    |    |     | Retained 
 earnings 
 HKD      |           |     | Total         
 shareholders’ 
 equity        
 HKD           |           |
|:---------------------------------------|:----|----------------:|:----|:-------|---:|:----|:---------|----------:|:----|:--------------|----------:|
| Balance as of April 1, 2023            |     |         100,000 |     | $      | 16 |     | $        | 1,406,480 |     | $             | 1,406,496 |
| Net income for the period              |     |               — |     |        |  — |     |          | 2,710,428 |     |               | 2,710,428 |
| Balance as of September 30, 2023       |     |         100,000 |     | $      | 16 |     | $        | 4,116,908 |     | $             | 4,116,924 |
| Balance as of April 1, 2024            |     |         100,000 |     | $      | 16 |     | $        | 3,608,053 |     | $             | 3,608,069 |
| Net income for the period              |     |               — |     |        |  — |     |          | 1,674,341 |     |               | 1,674,341 |
| Balance as of September 30, 2024       |     |         100,000 |     | $      | 16 |     | $