Company: GCL
Filing Date: 2025-08-27
Form Type: DRS
Source: 0001213900-25-080905
Chunk: 214

Company: GCL Global Holdings Ltd
Filing Date: 2025-08-27
Form: DRS
Chunk 214
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 |     |      |  (1,960,956 | ) |     |      |   2,140,670 |   |
| OTHER COMPREHENSIVE INCOME (LOSS)                                      |     |                               |              |   |     |      |             |   |     |      |             |   |
| Foreign currency translation adjustments                               |     |                               |      312,217 |   |     |      |     (87,881 | ) |     |      |     (25,886 | ) |
| COMPREHENSIVE INCOME (LOSS)                                            |     |                               |    5,361,638 |   |     |      |  (2,048,837 | ) |     |      |   2,114,784 |   |
| Less: total comprehensive income (loss) attributable to noncontrolling 
 interests                                                              |     |                               |     (522,820 | ) |     |      |    (583,642 | ) |     |      |     154,001 |   |
| Total comprehensive income (loss)                                      
 attributable to GCL Global Holdings Ltd’s shareholders                 |     | $                             |    5,884,458 |   |     | $    |  (1,465,195 | ) |     | $    |   1,960,783 |   |
| INCOME (LOSS) PER SHARE - BASIC AND DILUTED, ORDINARY                  
 SHARES                                                                 |     | $                             |         0.05 |   |     | $    |       (0.01 | ) |     | $    |        0.02 |   |
| WEIGHTED AVERAGE NUMBER OF ORDINARY SHARES OUTSTANDING*                |     |                               |              |   |     |      |             |   |     |      |             |   |
| Basic and diluted                                                      |     |                               |  107,184,280 |   |     |      | 105,013,283 |   |     |      | 104,972,026 |   |

<div align='center'>The accompanying notes are
an integral part of these consolidated financial statements.

F-4

GCL GLOBAL HOLDINGS LTD AND ITS SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGE IN SHAREHOLDERS’ EQUITY

For the Years Ended March 31, 2025, 2024 and 2023

(Stated in U.S.