Company: GCL
Filing Date: 2025-09-04
Form Type: F-1
Source: 0001213900-25-084489
Chunk: 263

Company: GCL Global Holdings Ltd
Filing Date: 2025-09-04
Form: F-1
Chunk 263
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 infrastructure across different segments, to different segments mainly on the basis of usage, revenue or headcount, depending on the nature of the relevant costs and expenses. The Company’s Chief Executive Officer, who serves as the Chief Operating Decision Maker (“CODM”), does not evaluate the performance of segments using asset information. As such, the Company does not allocate assets to its reportable segments. F-53 GCL GLOBAL HOLDINGS LTD AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

By assessing the qualitative
and quantitative criteria established by Accounting Standards Codification (“ASC”) 280, “Segment Reporting”,
the Company considers itself to have three reportable segments which comprise of console game, game publishing, and media advertising
service. The segments are organized based on type of products for sale or service offered.

The following tables present
the summary of each segment’s revenue, interest expense, depreciation and amortization, income or loss from operations, loss before
income taxes, net income and capital expenditure which are considered as a segment operating performance measure, for the years ended
March 31, 2025, 2024, and 2023:

Disaggregated information of revenues by regions
are as follows:

|                                                                      |     | For the Year Ended March 31, 2025 |             |   |     |            |            |   |     |             |           |   |     |       |         |   |     |       |             |   |
|:---------------------------------------------------------------------|:----|:----------------------------------|------------:|:--|:----|:-----------|-----------:|:--|:----|:------------|----------:|:--|:----|:------|--------:|:--|:----|:------|------------:|:--|
|                                                                      |     | Console                           
 game,                             
 hardware,                         
 and                               
 accessories                       |             |   |     | Game       
 Publishing |            |   |     | Advertising 
 Service     |           |   |     | Other |         |   |     | Total |             |   |
| Revenues                                                             |     | $                                 | 122,018,643 |   |     | $          | 23,757,232 |   |     | $           | 1,973,858 |   |     | $     | 541,156 |   |     | $     | 148,290,889 |   |
| Revenues, a related party                                            |