Company: GCL
Filing Date: 2025-04-03
Form Type: F-1
Source: 0001213900-25-028608
Chunk: 37

Company: GCL Global Holdings Ltd
Filing Date: 2025-04-03
Form: F-1
Chunk 37
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 such acquisitions and investments; |

| ● | acquired products, technologies or capabilities, particularly with respect to any that are still in development       
 when acquired, may not perform as expected, may have defects, or may not be integrated into our business as expected; |

| ● | acquired entities or joint ventures may not achieve expected business growth or operate profitably, which                                 
 could adversely affect our results of operations, and we may be unable to recover investments in any such acquisitions or joint ventures; |

| ● | our assumption of legal or regulatory risks, particularly with respect to smaller businesses that have                                
 immature business processes and compliance programs, or litigation we may face with respect to the acquired company, including claims 
 from terminated employees, gamers, former stockholders, or other third parties;                                                       |

| ● | negative effects on business initiatives and strategies from the changes and potential disruption that 
 may follow the acquisition;                                                                            |

| ● | diversion of our management’s attention; |

| ● | declining employee morale and retention issues resulting from changes in compensation, or changes in management, 
 reporting relationships, or future prospects;                                                                    |

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| ● | the need to integrate the operations, systems, technologies, products, and personnel of each acquired                                          
 company, the inefficiencies and lack of control that may result if such integration is delayed or not implemented, and unforeseen difficulties 
 and expenditures that may arise in connection with integration;                                                                                |

| ● | the difficulty in determining the appropriate purchase price of acquired companies may lead to the overpayment       
 of certain acquisitions and the potential impairment of intangible assets and goodwill acquired in the acquisitions; |

| ● | the difficulty in successfully evaluating and utilizing the acquired products, technology, or personnel; |

| ● | acquisitions, investments, and joint ventures may require us to spend a significant amount of cash, to                                   
 incur debt, resulting in increased fixed payment obligations and could also result in covenants or other restrictions on us, or to issue 
 capital stock, resulting in dilution of ownership of our stockholders;                                                                   |

| ● | the need to implement controls, procedures, and policies appropriate for a larger, U.S.-based public company 
 as companies that prior to acquisition may not have as robust controls, procedures, and policies;            |

| ● | the difficulty in accurately forecasting and accounting for the financial impact of an acquisition transaction,                          
 including accounting charges and integrating and reporting results for acquired companies that have not historically followed U.S. GAAP; |

| ● |