Company: GCL
Filing Date: 2025-08-27
Form Type: DRS
Source: 0001213900-25-080905
Chunk: 328

Company: GCL Global Holdings Ltd
Filing Date: 2025-08-27
Form: DRS
Chunk 328
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 | – |
| Present value of future minimum lease payments |     |           | 3,116,950 |   |     |         | – |
| Current                                        |     |           |   859,401 |   |     |         | – |
| Non-current                                    |     |           | 2,257,549 |   |     |         | – |
|                                                |     |           | 3,116,950 |   |     |         | – |

<div align='center'>F-81

BAN LEONG TECHNOLOGIES LIMITED

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in Singapore dollars (“$”)</div>

| 11. | Leases (continued) |

Lessee Accounting (continued)

|                                               |     | As of March 31, |     |   |     |      |     |   |
|                                               |     |            2025 |     |   |     | 2024 |     |   |
| Weighted-average remaining lease term (years) |     |                 |     |   |     |      |     |   |
| Operating leases                              |     |                 | 3.0 |   |     |      | 2.0 |   |
| Finance leases                                |     |                 | 0.0 |   |     |      | 0.5 |   |
| Weighted-average discount rate                |     |                 |     |   |     |      |     |   |
| Operating leases                              |     |                 | 4.7 | % |     |      | 4.7 | % |
| Finance leases                                |     |                 | 0.0 | % |     |      | 4.1 | % |

| 12. | Share capital, returned and treasury shares |

| (a) | Share capital |

|                                                     |     | No. of shares |             |     | $ |            |
| Issued and fully paid ordinary shares               |     |               |             |     |   |            |
| At April 1, 2023, March 31, 2024, April 1, 2024 and 
 March 31, 2025                                      |     |               | 117,181,818 |     |   | 11,173,106 |

The holders of ordinary shares are
entitled to receive dividends as and when declared by the Company. All ordinary shares carry one vote per