Company: GCL
Filing Date: 2025-09-09
Form Type: 424B3
Source: 0001213900-25-086274
Chunk: 64

Company: GCL Global Holdings Ltd
Filing Date: 2025-09-09
Form: 424B3
Chunk 64
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 the presentation of the combined historical
information of GCL and Ban Leong. The Company has elected not to present Management’s Adjustments and will only be presenting Transaction
Accounting Adjustments in the unaudited pro forma condensed combined financial information. The unaudited pro forma condensed combined
financial information does not reflect future events that may occur after the combination. The unaudited pro forma condensed combined
financial information is provided for informational purposes only and is not necessarily indicative of a true picture of the financial
position and the results of operations of the combined companies following the completion of the combination. The pro forma adjustments
are subject to material change and are based upon currently available information and certain assumptions that the Company believes are
reasonable.

There were no significant accounting policy differences
or other items which required adjustment in the accompanying unaudited pro forma condensed combined financial statements.

<div align='center'>35

GCL GLOBAL HOLDINGS LTD AND SUBSIDIARIES

Unaudited Pro Forma Condensed Combined Balance Sheet

As of March 31, 2025</div>

|                                                                                       |     | GCL |             |     | Ban Leong |            |   |     | Ban Leong |            |   |     | Pro Forma Adjustments |             |   |     | Notes |     | Pro Forma Combined |             |
|:--------------------------------------------------------------------------------------|:----|:----|------------:|:----|:----------|-----------:|:--|:----|:----------|-----------:|:--|:----|:----------------------|------------:|:--|:----|:------|:----|:-------------------|------------:|
|                                                                                       |     | $   |             |     | S$        |            |   |     | $         |            |   |     | $                     |             |   |     |       |     | $                  |             |
| ASSETS                                                                                |     |     |             |     |           |            |   |     |           |            |   |     |                       |             |   |     |       |     |                    |             |
| CURRENT ASSETS                                                                        |     |     |             |     |           |            |   |     |           |            |   |     |                       |             |   |     |       |     |                    |             |
| Cash and cash equivalents                                                             |     |     |  18,247,380 |     |           | 21,053,603