Company: GCL
Filing Date: 2025-04-08
Form Type: 424B3
Source: 0001213900-25-029989
Chunk: 326

Company: GCL Global Holdings Ltd
Filing Date: 2025-04-08
Form: 424B3
Chunk 326
---
 Rule 3-05, the Company concluded that the
acquisition of Starry was not significant. Pursuant to ASC 805-10-50-2 (h). the unaudited pro forma information of the Company for the
six months ended September 30, 2024 and 2023 set forth below gives effect to the business combination as if it had occurred on April 1,
2023 and combines the results of operations of the Company since then. The unaudited pro forma information is presented after applying
the Company’s accounting policies and elimination intra-entity transactions, as applicable. The unaudited pro forma information
does not include any impact of transaction synergies and is presented for informational purposes only and is not necessarily indicative
of the results of operations that would actually have been occurred had the business combination been consummated as of that time or
that may result in the future.

|                              |     | 2024 |         For the Six 
              Months 
 Ended September 30, |   |     | 2023 |                 For 
      the Six Months 
 Ended September 30, |   |
|:-----------------------------|:----|:-----|--------------------:|:--|:----|:-----|--------------------:|:--|
| Unaudited pro forma revenue  |     | $    |          50,905,705 |   |     | $    |          36,088,569 |   |
| Unaudited pro forma net loss |     | $    |            (802,442 | ) |     | $    |          (1,801,528 | ) |

The
following tables summarizes the consideration transferred to acquiring starry at the date of acquisition:

| Share issuance*                   |     | $ | 564,546 |
| Total consideration at fair value |     | $ | 564,546 |

<div align='center'>F-77

GCL GLOBAL LIMITED AND ITS SUBSIDIARIES

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</div>

The
following table summarizes the fair value of the identifiable assets acquired and liabilities assumed at the acquisition date, which
represents the net purchase price allocation at the date of the acquisition of Starry:

|                             |     | Fair value  
 as of       
 acquisition 
 date        |         |   |
|:----------------------------|:----|:------------|--------:|:--|
| Total consideration         |     | $