Company: GCL
Filing Date: 2025-07-31
Form Type: 424B3
Source: 0001213900-25-070094
Chunk: 206

Company: GCL Global Holdings Ltd
Filing Date: 2025-07-31
Form: 424B3
Chunk 206
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:-----|---------------------:|:--|:----|:-----|---------------------:|
| Unaudited pro forma revenue    |     | $    |           97,534,701 |   |     | $    |           78,051,283 |
| Unaudited pro forma net income |     | $    |           (1,960,956 | ) |     | $    |            2,273,155 |

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 |

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         |     | $           | 564,546 |   |
| Less: net assets of Starry: |     |             |         |   |
| Cash                        |     |             | 128,843 |   |
| Inventory                   |     |             |  57,102 |   |
| Prepaid expense             |     |             |  34,202 |   |
| Deposit Paid                |     |             |     442 |   |
| Intangible asset            |     |             | 131,810 |   |
| Total assets                |     |             | 352,399 |   |
| Accounts payable            |     |             |  (9,796 | ) |
| Other payable               |     |             | (23,896 | ) |
| Deferred tax liability      |     |             | (23,034 | ) |
| Total liabilities           |     |             | (56,726 | ) |
| Total net assets of Starry  |     |             | 295,673 |   |
| Goodwill                    |     | $           | 268,873 |   |

The purchase price was allocated
to the identifiable intangible assets acquired and liabilities assumed based on their acquisition date estimated fair values. The identifiable
intangible assets principally included licenses, with estimated useful lives of 1.0 years based on the expected future economic benefit
of the assets and are