Company: GCL
Filing Date: 2025-07-31
Form Type: 424B3
Source: 0001213900-25-070094
Chunk: 162

Company: GCL Global Holdings Ltd
Filing Date: 2025-07-31
Form: 424B3
Chunk 162
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 applicable.

ITEM 16J. INSIDER TRADING POLICIES

The Company has adopted an
Insider Trading Policy governing the purchase, sale and other disposition of its securities by directors, senior management and employees
that is reasonably designed to promote compliance with applicable insider trading laws, rules and regulations and the listing standards
of the Nasdaq Capital Market.

ITEM 16K. CYBERSECURITY

The Company is committed
to maintaining cybersecurity measures to protect the confidentiality, integrity, and availability of its information systems and data.
Our current cybersecurity risk assessments include areas such as potential threats and vulnerabilities, implementation of data encryption
protocols, access controls based on internal security policies, employee training and awareness programs, and real-time monitoring and
incident response capabilities. Cybersecurity oversight is provided by the Board of Directors, with day-to-day responsibility assigned
to our Group Chief Executive Officer, supported by management’s initiatives. To date, we have not identified or experienced any
cybersecurity threats or incidents that have materially affected, or are reasonably likely to materially affect, our operations, strategy,
financial condition, or results. In the event of a material cybersecurity incident, we will report to the Board and disclose relevant
information, including the nature, scope, impact, and remediation actions taken. We are in the process of formalizing our processes and
policies and plan to adopt a group-wide cybersecurity policy during current fiscal year 2026.

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PART III</div>

ITEM 17. FINANCIAL STATEMENTS

See Item 18.

ITEM 18. FINANCIAL STATEMENTS

The audited consolidated
financial statements of the Company are included at the end of this Report.

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ITEM 19. EXHIBITS

<div align='center'>EXHIBIT INDEX</div>

| 1.1     |     | Amended and Restated Memorandum and Articles of Association of GCL Global Holdings Ltd (incorporated by reference to Exhibit 1.1 of the Company’s Shell Company Report on Form 20-F, filed with the SEC on February 26, 2025).                                                               |
|:--------|:----|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 2.1*    |     | Description of Securities                                                                                                                                                                                                                                                                    |
| 4.1     |     | Form of Senior Convertible Note issued on May 22, 2025 (incorporated by reference to Exhibit 4.1 of the