FGI Industries Ltd. 10-Q

Item 5. Other Information. Trading Plans ​ 44 Table of Contents During the three months ended March 31, 2024, no director or executive officer adopted , modified or terminated a "Rule 10b5-1 trading arrangement" or "non-Rule 10b5-1 trading arrangement", as each term is defined in Item 408(a) of Regulation S-K. ​ 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) . ​ ​ ​ 10.1 ​ General Agreement for Omnibus Credit Lines, by and between CTBC Bank Co., Ltd. and FGI International, Limited (incorporated by reference as Exhibit 10.20 to the Company’s 2023 Form 10-K filed on March 26, 2024). ​ ​ ​ 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, 2024, formatted in Inline XBRL (Inline Extensible Business Reporting Language): (i) the Condensed Consolidated Balance Sheets; (ii) the Condensed Consolidated Statements of Operations and Comprehensive Loss ; (iii) the Condensed Consolidated Statements of Changes in Shareholders’ Equity; (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. ​ ​ 45 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: May 10, 2024 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) ​ ​ ​ ​ 46