Company: GCL
Filing Date: 2025-04-03
Form Type: F-1
Source: 0001213900-25-028608
Chunk: 350

Company: GCL Global Holdings Ltd
Filing Date: 2025-04-03
Form: F-1
Chunk 350
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 $       | (19,452 | ) |     | $            | (2,006,309 | ) |
| (Loss) income before income taxes |     | $                                                       | (1,445,482 | ) |     | $          |   136,417 |     | $           |  (515,620 | ) |     | $       | (21,639 | ) |     | $            | (1,846,324 | ) |
| Net (loss) income                 |     | $                                                       | (1,415,208 | ) |     | $          |   114,717 |     | $           |  (515,620 | ) |     | $       | (46,381 | ) |     | $            | (1,862,492 | ) |
| Capital expenditure               |     | $                                                       |     56,755 |   |     | $          |         - |     | $           |     7,968 |   |     | $       |  19,366 |   |     | $            |     64,723 |   |

| * | Others comprised of Starry’s jewelry retail operation                                      
 which the Company has determined it is not a reporting segment in accordance with ASC 280. |

As of September 30,
2024, the Company’s total assets were comprised of $46,981,855 for sale of console game, hardware and accessories, $12,728,984 for
game publishing, $2,534,962 for advertising services, and $179,874 for others.

As of March 31,
2024, the Company’s total assets were comprised of $41,359,537 for sale of console game, hardware and accessories, $7,042,024 for
game publishing, $957,031 for advertising services, and $199,652 for others.

<div align='center'>F-94

GCL GLOBAL LIMITED AND ITS SUBSIDIARIES

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</div>

Disaggregated
information of revenues by regions are as follows:

|               |     |            | For the Six Months 
              Ended 
      September 30, 
               2024 |     |            |   For the Six 
  Months Ended 
 September 30, 
          2023 |
|:--------------|:----|:-----------|-------------------:|:----|:-----------