Company: GCL
Filing Date: 2025-04-08
Form Type: 424B3
Source: 0001213900-25-029989
Chunk: 335

Company: GCL Global Holdings Ltd
Filing Date: 2025-04-08
Form: 424B3
Chunk 335
---
-----------------------|:----|:--------------|---------:|:--|:----|:----------|--------:|
| Beginning balance      |     | $             |  209,412 |   |     | $         |  51,755 |
| (Recovery) Addition    |     |               | (188,759 | ) |     |           | 157,623 |
| Translation adjustment |     |               |     (540 | ) |     |           |      34 |
| Ending balance         |     | $             |   20,113 |   |     | $         | 209,412 |

For
the six months ended September 30, 2024 and 2023, the Company recovered $188,759 and $29,278 credit loss which were previously allowanced,
respectively.

<div align='center'>F-82

GCL GLOBAL LIMITED AND ITS SUBSIDIARIES

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</div>

Note 8 — Property and equipment, net

Property and
equipment consist of the following:

|                                   |     | September 30, 
 2024          
 (Unaudited)   |           |   |     | March 31, 
 2024      |           |   |
|:----------------------------------|:----|:--------------|----------:|:--|:----|:----------|----------:|:--|
| Office equipment                  |     | $             |   937,437 |   |     | $         |   822,262 |   |
| Furniture & Fitting               |     |               |    71,309 |   |     |           |    68,490 |   |
| Office and warehouse renovation   |     |               |   441,259 |   |     |           |   431,293 |   |
| Subtotal                          |     |               | 1,450,005 |   |     |           | 1,322,045 |   |
| Less: accumulated depreciation    |     |               |  (999,089 | ) |     |           |  (816,934 | ) |
| Total property and equipment, net |     | $             |   450,916 |   |     | $         |   505,111 |   |

Depreciation expenses for
the six months ended September 30, 2024 and 202