Company: GCL
Filing Date: 2025-09-04
Form Type: F-1
Source: 0001213900-25-084489
Chunk: 290

Company: GCL Global Holdings Ltd
Filing Date: 2025-09-04
Form: F-1
Chunk 290
---
$”)

| 13. | Accumulated other comprehensive income and other reserve |

Accumulated other comprehensive income Accumulated other comprehensive income consists of foreign currency translation reserve which is used to record exchange differences arising from the translation of the financial statements of foreign operations whose functional currencies are different from that of the Company’s presentation currency. Other reserve Other reserve represents non-distributable amounts set aside in compliance with local laws of certain overseas subsidiary companies.

| 14. | Dividends |

|                                                                                                      |     | As of March 31, 
 2025            |           |     | 2024 |           |
|:-----------------------------------------------------------------------------------------------------|:----|:----------------|----------:|:----|:-----|----------:|
|                                                                                                      |     | $               |           |     | $    |           |
| (a) Declared and paid during the financial year:                                                     |     |                 |           |     |      |           |
| Dividends on ordinary shares:                                                                        |     |                 |           |     |      |           |
| Interim one-tier tax exempt dividend March 31, 2025: 0.50 cent (March 31, 2024: 0.60 cent) per share |     |                 |   538,984 |     |      |   667,347 |
| Final one-tier tax exempt dividend March 31, 2024: 1.60 cent (March 31, 2023: 1.75 cent) per share   |     |                 | 1,732,244 |     |      | 1,959,904 |
| (b) Proposed but not recognised as a liability as at March 31:                                       |     |                 |           |     |      |           |
| Final one-tier tax exempt dividend March 31, 2025: Nil cent (March 31, 2024: 1.60 cent) per share    |     |                 |         – |     |      | 1,748,619 |

In 2024, the directors of the Company recommend that a final one-tier tax exempt dividend of 1.60 cent per ordinary share amounting to $1,748,619 to be paid in respect of the financial year ended March 31, 2024. The proposed dividend, which is subject to shareholders’ approval at the forthcoming Annual General Meeting of the Company, has not been accrued as liability as at March 31, 2024