Company: GCL
Filing Date: 2025-09-05
Form Type: F-1/A
Source: 0001213900-25-085150
Chunk: 290

Company: GCL Global Holdings Ltd
Filing Date: 2025-09-05
Form: F-1/A
Chunk 290
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10,426,800 |
| Others (2)                              |     |                              |   1,767,255 |     |   |     485,617 |
|                                         |     |                              | 193,626,934 |     |   | 208,080,530 |
| Timing of transfer of goods or services |     |                              |             |     |   |             |
| At a point in time                      |     |                              | 193,626,934 |     |   | 208,080,530 |

| (1) | Asia includes China, Vietnam, Taiwan, Korea, Mongolia, Pakistan, India, Bangladesh, Nepal, Japan, Hong   
 Kong and Asean member countries excluding Singapore, Malaysia and Thailand.                              |
| (2) | Others include countries such as Africa, America, Saudi Arabia, United Arab Emirates, Israel and Sweden. |

F-83 BAN LEONG TECHNOLOGIES LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Amounts in Singapore dollars (“$”)

| 16. | Interest expense |

Interest income

|                                               |     | For the year ended March 31, 
 2025                         |          |   |     | 2024 |         |   |
|:----------------------------------------------|:----|:-----------------------------|---------:|:--|:----|:-----|--------:|:--|
|                                               |     | $                            |          |   |     | $    |         |   |
| Interest expense on:                          |     |                              |          |   |     |      |         |   |
| - bills payable to banks and short-term loans |     |                              | (115,261 | ) |     |      | (76,550 | ) |
| - lease liabilities                           |     |                              |     (697 | ) |     |      |  (2,690 | ) |
|                                               |     |                              | (115,958 | ) |     |      | (79,240 | ) |
| Interest income on bank balances              |     |                              |   60,007 |   |     |      |  30,118 |   |

| 17. | Employee benefits expense |

|                            |     | For the year ended March 31, |      2025 |     |   |      2024 |
|:---------------------------|:----|:-----------------------------|----------:|:----|:--|----------:|
|