FGI Industries Ltd. 10-Q

Item 5. Other Information. None. 47 Table of Contents Item 6. Exhibits. ​ ​ ​ Exhibit ​ ​ Number Description ​ ​ ​ ​ ​ ​ 3 .1 ​ Second Amended and Restated Memorandum and Articles of Association of FGI Industries Ltd., effective January 27, 2022 (incorporated by reference to Exhibit 3.1 to the Company’s Current Report on Form 8-K filed on January 27, 2022) . ​ ​ ​ 31.1 ​ Rule 13(a)-14(a)/15(d)-14(a) Certification of Principal Executive Officer. ​ ​ ​ 31.2 ​ Rule 13(a)-14(a)/15(d)-14(a) Certification of Principal Financial Officer. ​ ​ ​ 32.1 ​ Section 1350 Certification of Principal Executive Officer and Principal Financial Officer. ​ ​ ​ 101 ​ The following material from FGI Industries Ltd.’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2023, formatted in Inline XBRL (Inline Extensible Business Reporting Language): (i) the Condensed Consolidated Balance Sheets; (ii) the Condensed Consolidated Statements of Income and Comprehensive Income; (iii) the Condensed Consolidated Statements of Changes in Parent’s Net Investment; (iv) the Condensed Consolidated Statements of Cash Flows; and (v) Notes to Unaudited Condensed Consolidated Financial Statements. The instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document. ​ ​ ​ 104 ​ Cover Page Interactive Data File formatted in Inline XBRL and contained in Exhibit 101. ​ ​ 48 Table of Contents SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. Dated: August 11, 2023 FGI Industries Ltd. ​ ​ ​ ​ By: /s/ David Bruce ​ ​ David Bruce ​ ​ Chief Executive Officer ​ ​ (Principal Executive Officer) ​ ​ ​ ​ By: /s/ Perry Lin ​ ​ Perry Lin ​ ​ Chief Financial Officer ​ ​ (Principal Financial and Accounting Officer) ​ ​ ​ ​ 49