Company: GCL
Filing Date: 2025-09-05
Form Type: F-1/A
Source: 0001213900-25-085150
Chunk: 286

Company: GCL Global Holdings Ltd
Filing Date: 2025-09-05
Form: F-1/A
Chunk 286
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 exposures arising from sales or purchases that are denominated in a currency other than the respective functional currencies of Company entities, primarily Singapore Dollar (“SGD”), Malaysian Ringgit (“MYR”) and Thai Baht (“THB”). The foreign currencies in which these transactions are denominated are mainly United States Dollar (“USD”). Approximately 13% (2024: 14%) of the Company’s sales are denominated in foreign currencies whilst almost 20% (2024: 22%) of costs are denominated in the respective functional currencies of the Company entities. The Company’s trade receivables and trade payables balances at the end of reporting period have similar exposures. The Company also holds cash and cash equivalents denominated in foreign currencies for working capital purposes. The Company is also exposed to currency translation risk arising from its net investments in foreign operations, including Malaysia, Thailand, Australia and China. The Company’s net investments in foreign subsidiary companies are not hedged as currency positions in these respective currencies are considered to be long-term in nature. F-75 BAN LEONG TECHNOLOGIES LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Amounts in Singapore dollars (“$”)

| 2. | Summary of significant accounting policies (continued) |

Foreign currency risk (continued) Sensitivity analysis for foreign currency risk The following table demonstrates the sensitivity of the Company’s net income before taxes to a reasonably possible change in the USD, MYR and THB exchange rates (against SGD), with all other variables held constant.

|     |     |   |     |                               |     | For the year ended March 31, |     2025 |   |     |   |     2024 |   |
|:----|:----|:--|:----|:------------------------------|:----|:-----------------------------|---------:|:--|:----|:--|---------:|:--|
|     |     |   |     |                               |     | $                            |          |   |     | $ |          |   |
| USD |     | - |     | strengthened by 3% (2024: 3%) |     |                              | (158,797 | ) |     |   |  (52,011 | ) |
|     |     | - |     | weakened by 3% (2024: 3%)     |     |                              |  158,797 |   |     |   |   52,011 |   |
| MYR