Company: GCL
Filing Date: 2025-04-08
Form Type: 424B3
Source: 0001213900-25-029989
Chunk: 336

Company: GCL Global Holdings Ltd
Filing Date: 2025-04-08
Form: 424B3
Chunk 336
---
3 were amounted to $165,415 and $165,878, respectively. The Company recognized
loss from disposal of property and equipment were $nil, and $56,793 for the six months ended September 30, 2024 and 2023,
respectively.

Note 9 — Definite-lived Intangible assets, net

Definite-lived
intangible assets consisted of the following:

|                                        |     | September 30, 
 2024          
 (Unaudited)   |            |   |     | March 31, 
 2024      |            |   |
|:---------------------------------------|:----|:--------------|-----------:|:--|:----|:----------|-----------:|:--|
| Customer relationships                 |     | $             |  4,594,812 |   |     | $         |  4,594,812 |   |
| License                                |     |               |    139,865 |   |     |           |    139,865 |   |
| Trademark                              |     |               |    224,809 |   |     |           |    224,809 |   |
| Less: accumulated amortization         |     |               | (2,223,628 | ) |     |           | (1,686,260 | ) |
| Total definite-lived intangible assets |     | $             |  2,735,858 |   |     | $         |  3,273,226 |   |

Amortization expense for six
months ended September 30, 2024 and 2023 was amounted to $537,367 and $573,693, respectively.

The following
table sets forth the Company’s amortization expense for the next five years ending:

|                                                        |     | Amortization 
 expenses     |           |
|:-------------------------------------------------------|:----|:-------------|----------:|
| Twelve months ending September 30, 2025                |     | $            | 1,041,288 |
| Twelve months ending September 30, 2026                |     |              | 1,041,288 |
| Twelve months ending September 30, 2027                |     |              |   619,070 |
| Twelve months ending September 30, 2028                |     |              |    10,419 |
| Twelve months ending September 30, 2029 and thereafter |     |              |