Company: GCL
Filing Date: 2025-04-08
Form Type: 424B3
Source: 0001213900-25-029989
Chunk: 225

Company: GCL Global Holdings Ltd
Filing Date: 2025-04-08
Form: 424B3
Chunk 225
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 $      | - |     | $           | (4,619 | ) |     | $             | (4,619 | ) |
| Net Loss                                     |     |                 | - |     |        | - |     |             | (1,950 | ) |     |               | (1,950 | ) |
| Balance as of September 30, 2024 (Unaudited) |     |                 | 1 |     | $      | - |     | $           | (6,569 | ) |     | $             | (6,569 | ) |

<div align='center'>The accompanying notes are an integral part of
these unaudited financial statements.

F-11

GCL GLOBAL HOLDINGS LTD

STATEMENT OF CASH FLOWS

(Amounts in U.S. Dollars, except
for number of shares)</div>

|                                                          |     | For              
 the              
 Six Months Ended 
 September 30,    
 2024             |        |   |
|:---------------------------------------------------------|:----|:-----------------|-------:|:--|
|                                                          |     | -Unaudited       |        |   |
| Cash Flows from Operating Activities:                    |     |                  |        |   |
| Net Loss                                                 |     | $                |  1,950 |   |
| Changes in operating assets and liabilities:             |     |                  |        |   |
| Amount due to a related party                            |     |                  | (1,950 | ) |
| Net cash used in operating activities                    |     | $                |      — |   |
| Net change in cash                                       |     |                  |      — |   |
| Cash, beginning of the period                            |     |                  |      — |   |
| Cash, end of the period                                  |     | $                |      — |   |
| Supplemental disclosure of non-cash operating activities |     |                  |        |   |
| General and administrative expense paid                  
 by a related party                                       |     | $                |  1,950 |   |

<div align='center'>The accompanying notes are an integral part of
these unaudited financial statements.

F-12

GCL GLOBAL HOLDINGS LTD

NOTES TO FINANCIAL STATEMENTS

(Amounts in U.S. Dollars, except for number of shares)</div>

NOTE 1 — BUSINESS DESCRIPTION

Business

GCL GLOBAL HOLDINGS LTD (the
“Company”