Company: GCL
Filing Date: 2025-04-08
Form Type: 424B3
Source: 0001213900-25-029989
Chunk: 314

Company: GCL Global Holdings Ltd
Filing Date: 2025-04-08
Form: 424B3
Chunk 314
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 to publishing the game on the Gaming platform.

Cost
of revenue from game publishing consist of game developing cost from developers.

| (4) | Video marketing campaign services |

The
Company provides video marketing campaign services, which include video production, content alteration based on the customer’s
specifications, and video publishing on designated influencers’ social media platforms. The Company identifies video marketing
campaign services as a single performance obligation because the services in the contract cannot be distinct.

The
customer cannot simultaneously receive and consume the benefits provided by the Company throughout the performance obligation process,
and the customer does not have control on the video content as it is produced. Therefore, none of the criteria of ASC 606-10-25-27 is
met, and the Company recognizes revenue from video marketing campaign services at a point in time when the customer takes control of
the video. The transfer of control typically occurs when customers are able to direct the use of and obtain substantially all of the
economic benefits of the video, which happens when the video production is completed and accepted by the customer.

Cost
of revenue from video marketing campaign service consist of video production related cost such as labor and production supplies.

| (5) | Social media advertising |

The
Company generates revenue from social media advertising by monetizing video content on social media platforms by allowing advertisement
to be displayed within the Company’s video posting during the playback process.

<div align='center'>F-70

GCL GLOBAL LIMITED AND ITS SUBSIDIARIES

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</div>

Revenue
from social media advertising is recognized by the Company when it fulfills its performance obligation at a point in time, which occurs
when the Company grant the right to use of the license of the video content to the social media platform, and when the social media platform
can derive substantial economic benefit from monetizing the video content. The revenue generated is contingent on a profit- sharing arrangement
with the social media platform and is assessed based on multiple factors. These factors include viewer engagement, viewer location, the
type of advertisements, the number of advertisements engaged with, and more. The transaction price will be entitled to be received by
the Company upon monthly settlement with the social media platform. Consequently, the Company has determined that revenue from social
media advertising is recognized at a point in time when it is probable that a significant reversal of the revenue recognized will not
occur.

Cost
of revenue from social media marketing service consist