Company: GCL
Filing Date: 2025-09-09
Form Type: 424B3
Source: 0001213900-25-086274
Chunk: 330

Company: GCL Global Holdings Ltd
Filing Date: 2025-09-09
Form: 424B3
Chunk 330
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               |       9,385,118 |     |   | 2,827,709 |     |               |       7,893,118 |     |   | 2,324,728 |

Returned shares relate to 681,818
ordinary shares of the Company that was transferred from Christine Anne McGregor and Innovision Technology Australia Pty Ltd to the Company
as a result of the compensation for the shortfall in guaranteed profits in prior years.

The Company acquired 1,492,000 (2024: 3,444,500)
shares in the Company through purchases on the Singapore Exchange during the financial year. The total amount paid to acquire the shares
was $502,981 (2024: $1,201,694) and this was presented as a component within shareholders’ equity.

As of March 31, 2025 and 2024, the
returned and treasury shares are still legally outstanding and had not been cancelled.

<div align='center'>F-82

BAN LEONG TECHNOLOGIES LIMITED

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in Singapore dollars (“$”)</div>

| 13. | Accumulated other comprehensive income 
 and other reserve                      |

Accumulated other comprehensive income

Accumulated other comprehensive income
consists of foreign currency translation reserve which is used to record exchange differences arising from the translation of the financial
statements of foreign operations whose functional currencies are different from that of the Company’s presentation currency.

Other reserve

Other reserve represents non-distributable
amounts set aside in compliance with local laws of certain overseas subsidiary companies.

| 14. | Dividends |

|                                                                 |     | As of March 31, 
 2025            |           |     | 2024 |           |
|:----------------------------------------------------------------|:----|:----------------|----------:|:----|:-----|----------:|
|                                                                 |     | $               |           |     | $    |           |
| (a) Declared and paid during the financial year:                |     |                 |           |     |      |           |
| Dividends on ordinary shares:                                   |     |                 |           |     |      |           |
| Interim one-tier tax exempt dividend March 31,                  
 2025: 0.50 cent (March 31, 2024: 0.60 cent) per share           |     |                 |   538,984 |     |      |