Company: GAME
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001493152-25-023589
Chunk: 54

Company: GameSquare Holdings, Inc.
Filing Date: 2025-11-14
Form: 10-Q
Item: Part I, Item 1
Chunk 54
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 shared across,
and are not specifically ascribed to, operating and reportable segments.

Property
and equipment, net, by geographic region, are summarized as follows:

Schedule
of property and equipment net by geographic region 

    September 30, 2025  
    December 31, 2024 
  
    USA 
    $92,060  
    $297,727 
  
    Australia 
     39,741  
     - 
  
    United Kingdom 
     1,434  
     1,337 
  
    Spain 
     4,034  
     4,886 
  
    Total 
    $137,269  
    $303,950 

    25

18.
Fair value measurements

The
carrying value of cash approximates fair value. The carrying amount of other current assets and liabilities, such as accounts and other
receivables and accounts payable, approximates fair value due to the short-term maturity of the amounts, and such current assets and
liabilities are considered Level 2 in the fair value hierarchy.

The
following tables summarize financial assets and liabilities measured at fair value on a recurring basis:

Schedule
of financial assets and liabilities measured at fair value on a recurring basis 

    As of September 30, 2025 
  
    Description 
    Level 1  
    Level 2  
    Level 3  
    Total 
  
    Liabilities: 

    Warrant liability 
     -  
     -  
     7,045  
     7,045 
  
    Arbitration reserve 
     164,091  
     -  
     -  
     164,091 

    As of December 31, 2024 
  
    Description 
    Level 1  
    Level 2  
    Level 3  
    Total 
  
    Liabilities: 

    Warrant liability 
     -  
     -  
     14,314  
     14,314 
  
    Arbitration reserve 
     199,374  
     -  
     -  
     199,374 
  
    Convertible debt 
     -  
     -  
     16,390,488  
     16,390,488 

(a)
Fair values measured on a non-recurring basis

The
Company