Company: GINT
Filing Date: 2025-08-15
Form Type: F-1/A
Source: 0001213900-25-077286
Chunk: 159

Company: Gifts International Holdings Ltd
Filing Date: 2025-08-15
Form: F-1/A
Chunk 159
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 common shareholder, Mr. Wong |

Summary of Related Party Transactions: The related party balances consisted of the following:

| Name                 
 2023                 |     | Nature                            | 2024 | As of March 31, 
 HKD             |         | 2025 | HKD |         | 2025 | HKD |           |     | USD |         |
|:---------------------|:----|:----------------------------------|:-----|:----------------|--------:|:-----|:----|--------:|:-----|:----|----------:|:----|:----|--------:|
| Mr. Wong             |     | Amount due from a shareholder     |      | $               | 545,716 |      | $   | 165,505 |      | $   | 1,109,083 |     | $   | 142,557 |
| Take Care HK Limited |     | Amount due from a related company |      | $               | 353,165 |      | $   |       — |      | $   |         — |     | $   |       — |
| iMHKB Group Ltd      |     | Purchase deposit                  |      | $               |       — |      | $   |       — |      | $   |    40,000 |     | $   |   5,141 |

109

The amount due from Mr.Wong represented the temporary advances made by our Company, which are non -tradein nature and for purpose of fund transfer. During the years presented, Mr.Wong settled some expenses on behalf of our Company, therefore, certain amounts of this balance was offset. The amount is unsecured, interest -freeand due on demand. For the years ended March31, 2023, 2024 and 2025, our Company provided funds to Mr.Wong in the net amount of HK$4,189,496, HK$4,135,738 and HK$2,443,578, respectively, which were partially settled by offsetting against the dividend distributed. As of the date of this prospectus, we collected HK$900,000, or approximately 81.1% of the amount due from Mr.Wong, amounting to HK$1,109,083 in total as of March31, 2025. Mr.Wong undertakes to settle the remaining balance prior to the effective date of this prospectus. As of the date of this prospectus, Mr.Wong settled