Company: GCL
Filing Date: 2025-08-27
Form Type: DRS
Source: 0001213900-25-080905
Chunk: 307

Company: GCL Global Holdings Ltd
Filing Date: 2025-08-27
Form: DRS
Chunk 307
---
     |               |    577,417 |   |     |          |          – |   |     |                                                           |    577,417 |   |     |                 |   128,777 |   |     |               |    706,194 |   |
| Balance as at March 31, 2025             |     |         | 11,173,106 |     |          | (2,722,887 | ) |     |          | (104,822 | ) |     |               | 65,685 |     |               |   (447,720 | ) |     |          | 39,579,622 |   |     |                                                           | 47,542,984 |   |     |                 | 2,026,483 |   |     |               | 49,569,467 |   |

<div align='center'>The accompanying notes are an integral part of the consolidated financial statements.

F-65

BAN LEONG TECHNOLOGIES LIMITED

CONSOLIDATED STATEMENTS OF CASH FLOWS

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

|                                                                                  |     |     | Note |     | For the year ended March 31, |       2025 |   |     |   |       2024 |   |
|:---------------------------------------------------------------------------------|:----|:----|-----:|:----|:-----------------------------|-----------:|:--|:----|:--|-----------:|:--|
|                                                                                  |     |     |      |     | $                            |            |   |     | $ |            |   |
| Cash flows from operating activities                                             |     |     |      |     |                              |            |   |     |   |            |   |
| Net income                                                                       |     |     |      |     |                              |  4,059,085 |   |     |   |  7,380,744 |   |
| Adjustments to reconcile net income to net cash used in operating activities:    |     |     |      |     |                              |            |   |     |   |            |   |
| Depreciation of property and equipment                                           |     |     |      |     |                              |    295,895 |   |     |   |    278,535 |   |
| Deferred tax benefit                                                             |     |     |      |     |                              |    (20,752 | ) |     |   |