Company: GVSE
Filing Date: 2025-03-24
Form Type: S-1
Source: 0001641172-25-000381
Chunk: 28

Company: Gameverse Interactive Corp
Filing Date: 2025-03-24
Form: S-1
Chunk 28
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 in as adjusted net tangible book value per share after this offering             |     | $ | 0.46 |
| As                                                                               
 adjusted, net tangible book value per share after giving effect to this offering |     | $ | 0.52 |
| Dilution                                                                         
 per share to new investors                                                       |     | $ | 3.48 |

A 50% increase (decrease) in the assumed public offering price per share of common stock would increase (decrease) the as adjusted, net tangible book value per share by $0.26 ($0.25), and the dilution per share to new investors in this offering by $1.74 ($1.75), assuming the number of shares of common stock, offered by us, as set forth on the cover page of this prospectus, remain the same and after deducting estimated underwriting discounts and commissions and offering expenses payable by us.

Conversely, a decrease of 50% in the number of shares of common stock offered by us, as set forth on the cover page of this prospectus, would decrease the as adjusted, net tangible book value by approximately $0.23 per share and increase the dilution to investors participating in this offering by approximately $0.23 per share, assuming the assumed public offering price per share of common stock remains the same and after deducting estimated underwriting discounts and commissions and offering expenses payable by us.

The information above assumes that the underwriters do not exercise their option to purchase additional securities. If the underwriters exercise their option to purchase additional securities in full, the as adjusted, net tangible book value will increase to $0.59 per share, representing an immediate increase to existing stockholders of $0.53 per share and an immediate dilution of $3.41 per share to new investors.

We may choose to raise additional capital due to market conditions or strategic considerations even if we believe we have sufficient funds for our current or future operating plans. To the extent that additional capital is raised through the sale of equity or convertible debt securities, the issuance of these securities could result in further dilution to our stockholders.

The above discussion and table are based on 11,478,000 shares outstanding as of December 31, 2024.

| 19 |

<div align='center'>SELECTED FINANCIAL AND OTHER DATA</div>

The following tables set forth our selected financial and other data. The selected statements of operations and cash flow data for the years ended December 31, 2024