Company: GCL
Filing Date: 2025-09-09
Form Type: 424B3
Source: 0001213900-25-086274
Chunk: 268

Company: GCL Global Holdings Ltd
Filing Date: 2025-09-09
Form: 424B3
Chunk 268
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 |      |    139,865 |   |
| Trademark                              |     |      |    224,809 |   |     |      |    224,809 |   |
| Less: accumulated amortization         |     |      | (2,751,634 | ) |     |      | (1,686,260 | ) |
| Total definite-lived intangible assets |     | $    |  2,207,852 |   |     | $    |  3,273,226 |   |

<div align='center'>F-38

GCL GLOBAL HOLDINGS LTD AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</div>

Amortization expense for
years ended March 31, 2025, 2024 and 2023 was amounted to $1,065,373, $1,168,358 and $517,902, respectively.

The following table sets forth the Company’s
amortization expense for the next five years ending:

|                                                    |     | Amortization 
 expenses     |           |
|:---------------------------------------------------|:----|:-------------|----------:|
| Twelve months ending March 31, 2026                |     | $            | 1,041,288 |
| Twelve months ending March 31, 2027                |     |              | 1,041,288 |
| Twelve months ending March 31, 2028                |     |              |   101,168 |
| Twelve months ending March 31, 2029                |     |              |    10,419 |
| Twelve months ending March 31, 2030 and thereafter |     |              |    13,689 |
| Total                                              |     | $            | 2,207,852 |

Note 13 — Long-term investments

Investment in Nekcom

In November 20, 2024 (“Acquisition
Date”) , the Company, Nekcom and certain significant shareholders of Nekcom entered into a Series B Preferred Stock Purchase Agreement
(the “Nekcom SPA”) pursuant to which the Company has agreed to purchase 12,250,000 of Nekcom’s Series B Preferred Stock
that would constitute 20% of the total outstanding shares of Nekcom for an aggregate purchase price of $15,000,000 consisting of (a)
$7,500,000 in cash, and (b) $7