Company: GCL
Filing Date: 2025-08-27
Form Type: DRS
Source: 0001213900-25-080905
Chunk: 324

Company: GCL Global Holdings Ltd
Filing Date: 2025-08-27
Form: DRS
Chunk 324
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 3,502,200 |
|                                |     |                 |         – |     |      | 3,502,200 |
| Total                          |     |                 | 4,404,891 |     |      | 6,361,960 |

Other receivables include marketing
receivables from suppliers.

| 7. | Property and equipment, net |

|                                |     | As of March 31, |       2025 |   |     |   |       2024 |   |
|:-------------------------------|:----|:----------------|-----------:|:--|:----|:--|-----------:|:--|
|                                |     | $               |            |   |     | $ |            |   |
| Computers*                     |     |                 |  1,543,599 |   |     |   |  1,394,375 |   |
| Office equipment               |     |                 |    305,460 |   |     |   |    290,574 |   |
| Furniture and fittings         |     |                 |    298,874 |   |     |   |    285,246 |   |
| Motor vehicles                 |     |                 |    823,226 |   |     |   |    930,117 |   |
| Renovation                     |     |                 |    417,529 |   |     |   |    407,954 |   |
| Warehouse equipment            |     |                 |    187,255 |   |     |   |    177,291 |   |
|                                |     |                 |  3,575,943 |   |     |   |  3,485,557 |   |
| Less: accumulated depreciation |     |                 | (2,912,586 | ) |     |   | (2,706,312 | ) |
| Property and equipment, net    |     |                 |    663,357 |   |     |   |    779,245 |   |

| * | Included in computers is software with net book value of 
 $442,566 (2024: $518,941).                               |

The depreciation expenses of property
and equipment recognised for the years ended March 31, 2025 and 2024 were $295,895 and $278,535 respectively.

<div align='center'>F-78

BAN LEONG TECHNOLOGIES