Company: GCL
Filing Date: 2025-03-17
Form Type: DRS
Source: 0001213900-25-024502
Chunk: 343

Company: GCL Global Holdings Ltd
Filing Date: 2025-03-17
Form: DRS
Chunk 343
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,000 |     |   |         - |
| 2Game Tech                                         |                       | Common shareholder                                                     |              | Interest free loan due on demand |        |            |        17,819 |     |   |         - |
| Total                                              |                       |                                                                        |              |                                  |        | $          |       386,008 |     | $ |   486,016 |

<div align='center'>F-86

GCL GLOBAL LIMITED AND ITS SUBSIDIARIES

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</div>

Related parties’ transactions

Revenue from a related party

|                  | Name of Related Party |                            | Relationship |            |   For the Six 
  Months Ended 
 September 30, 
          2024 |     |            |   For the Six 
  Months Ended 
 September 30, 
          2023 |
|:-----------------|:----------------------|:---------------------------|:-------------|:-----------|--------------:|:----|:-----------|--------------:|
|                  |                       |                            |              | -Unaudited |               |     | -Unaudited |               |
| SEGA Corporation |                       | Shareholder of the Company |              | $          |           675 |     | $          |        41,464 |

Cost of revenue from related parties

|                  | Name of related party |                            | Relationship |                                               | Nature |            |   For the Six 
  Months Ended 
 September 30, 
          2024 |     |            |   For the Six 
  Months Ended 
 September 30, 
          2023 |
|:-----------------|:----------------------|:---------------------------|:-------------|:----------------------------------------------|:-------|:-----------|--------------:|:----|:-----------|--------------:|
|                  |                       |                            |              |                                               |        | -Unaudited |               |     | -Unaudited |               |
| SEGA Corporation |                       | Shareholder of the Company |              | Purchase of console game                      |        | $          |     7,154,918 |     | $          |     4,768,968 |
| Jianhao Tan      |                       | CEO of Titan Digital       |              | Content creation for social media advertising |        |            |       153,902 |     |            |        66,860 |
| Total            |                       |