Company: GCL
Filing Date: 2025-08-27
Form Type: DRS
Source: 0001213900-25-080905
Chunk: 227

Company: GCL Global Holdings Ltd
Filing Date: 2025-08-27
Form: DRS
Chunk 227
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 service     | - |     | Others |       - |     | Total |         - |
|:--------------------------|:----|:--------|----------:|:----|:-----------|:--|:----|:------------|:--|:----|:-------|--------:|:----|:------|----------:|
| Acquired goodwill         |     |         | 2,047,154 |     |            | - |     |             | - |     |        |       - |     |       | 2,047,154 |
| Balance at March 31, 2023 |     |         | 2,047,154 |     |            | - |     |             | - |     |        |       - |     |       | 2,047,154 |
| Acquired goodwill         |     |         |   674,367 |     |            | - |     |             | - |     |        | 268,873 |     |       |   943,240 |
| Impairments               |     |         |         - |     |            | - |     |             | - |     |        |       - |     |       |         - |
| Balance at March 31, 2024 |     |         | 2,721,521 |     |            | - |     |             | - |     |        | 268,873 |     |       | 2,990,394 |
| Acquired goodwill         |     |         |         - |     |            | - |     |             | - |     |        |       - |     |       |         - |
| Impairments               |     |         |         - |     |            | - |     |             | - |     |        |       - |     |       |         - |
| Balance at March 31, 2025 |     | $       | 2,721,521 |     | $          | - |     | $           | - |     | $      | 268,873 |     | $     | 2,990,394 |

An entity performs its annual,
or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize
a goodwill impairment charge for the amount by which the reporting unit’s carrying amount exceeds its fair value. If fair value
exceeds the carrying amount, no impairment should be recorded