Company: GCL
Filing Date: 2025-09-04
Form Type: F-1
Source: 0001213900-25-084489
Chunk: 283

Company: GCL Global Holdings Ltd
Filing Date: 2025-09-04
Form: F-1
Chunk 283
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’s net investments in foreign subsidiary companies are not hedged as currency positions in these respective currencies are considered to be long-term in nature. F-75 BAN LEONG TECHNOLOGIES LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Amounts in Singapore dollars (“$”)

| 2. | Summary of significant accounting policies (continued) |

Foreign currency risk (continued) Sensitivity analysis for foreign currency risk The following table demonstrates the sensitivity of the Company’s net income before taxes to a reasonably possible change in the USD, MYR and THB exchange rates (against SGD), with all other variables held constant.

|     |     |   |     |                               |     | For the year ended March 31, |     2025 |   |     |   |     2024 |   |
|:----|:----|:--|:----|:------------------------------|:----|:-----------------------------|---------:|:--|:----|:--|---------:|:--|
|     |     |   |     |                               |     | $                            |          |   |     | $ |          |   |
| USD |     | - |     | strengthened by 3% (2024: 3%) |     |                              | (158,797 | ) |     |   |  (52,011 | ) |
|     |     | - |     | weakened by 3% (2024: 3%)     |     |                              |  158,797 |   |     |   |   52,011 |   |
| MYR |     | - |     | strengthened by 3% (2024: 3%) |     |                              |   92,368 |   |     |   |   19,806 |   |
|     |     | - |     | weakened by 3% (2024: 3%)     |     |                              |  (92,368 | ) |     |   |  (19,806 | ) |
| THB |     | - |     | strengthened by 3% (2024: 3%) |     |                              |  128,912 |   |     |   |  139,583 |   |
|     |     | - |     | weakened by 3% (2024: 3%)     |     |                              | (128,912 | ) |     |   | (139,583 |