Company: GINT
Filing Date: 2025-10-15
Form Type: F-1/A
Source: 0001213900-25-099087
Chunk: 34

Company: Gifts International Holdings Ltd
Filing Date: 2025-10-15
Form: F-1/A
Chunk 34
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 system to enhance marketing efficiency and platform scalability;                                                                                                                                                                                                                                                                                                                                                    |
|                                      |     | •   approximately 20% for expansion of our product portfolio and inventory management/optimization;                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|                                      |     | •   approximately 20% for operational scaling and expansion, including fulfillment centers, talent acquisitions and sustainability initiatives; and                                                                                                                                                                                                                                                                                                                                                                                           |
|                                      |     | •   remaining amount for general administration and working capital.                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|                                      |     | See “Use of Proceeds” for additional information.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Risk factors                         |     | See “Risk Factors” and other information included in this prospectus for a discussion of factors you should carefully consider before deciding to invest in our Class A Ordinary Shares.                                                                                                                                                                                                                                                                                                                                                      |

13

| Listing        |     | We have applied to list our Class A Ordinary Shares on the Nasdaq Capital Market under the symbol “GINT”. The closing of this offering is conditioned upon Nasdaq Capital Market’s final approval of our listing application. |
| Transfer agent |     | VStock Transfer, LLC. The transfer agent and registrar’s address is 18 Lafayette Place, Woodmere, New York 11598                                                                                                              |

Unless otherwise indicated, all information in this prospectus assumes or gives effect to no exercise by the underwriters of their option to purchase up to 225,000 additional Class A Ordinary Shares from us.

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SUMMARY CONSOLIDATED AND COMBINED FINANCIAL DATA The following summary consolidated and combined statements of operations for the years ended March 31, 2024 and 2025 and consolidated and combined balance sheets data as of March 31, 2024 and 2025 have been derived from our consolidated and combined financial statements included elsewhere in this prospectus. Our consolidated and combined financial statements are prepared and presented in accordance with U.S. GAAP. Our historical results are not necessarily indicative of the results that may be expected for any future period. The following summary consolidated and combined financial data should be read in conjunction with “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and our consolidated and combined financial statements included elsewhere in this prospectus. The summary consolidated and combined statements of operations and cash flow:

|                                                      |     | For the year ended 
           March 31 
               2024 |   |     |       2025 |   |
|:-----------------------------------------------------|:----|-------------------:|:--|:----|-----------:|: