Company: GCL
Filing Date: 2025-09-09
Form Type: 424B3
Source: 0001213900-25-086274
Chunk: 169

Company: GCL Global Holdings Ltd
Filing Date: 2025-09-09
Form: 424B3
Chunk 169
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 to customers on credit terms. As of March 31, 2025,
our trade receivables totalled S$22.69 million, with the majority due from established customers with whom we have long-standing relationships.

We manage credit risk through credit evaluations,
monitoring of customer payment history, and maintaining appropriate provisions for expected credit losses in accordance with ASC 326.
We do not have significant concentrations of credit risk with any single customer or group of related customers.

Inventory Price Risk

Our inventory primarily consists of IT accessories,
multimedia products, and data storage devices. These products are subject to price fluctuations driven by changes in technology, consumer
demand, and competitive pressures.

We mitigate inventory price risk by closely monitoring
market trends, managing procurement cycles, and adjusting pricing strategies as needed. Inventory is carried at the lower of cost and
net realizable value, with provisions made for slow-moving or obsolete stock. As of March 31, 2025, our inventories totalled S$33.57
million.

Liquidity Risk

Liquidity risk arises from the possibility that
we may not be able to meet our financial obligations as they fall due. We manage liquidity risk by maintaining adequate cash reserves,
credit facilities, and by forecasting and monitoring cash flows on a regular basis. As of March 31, 2025, we had available unutilized
bank credit facilities of approximately S$23.77 million.

<div align='center'>95

MANAGEMENT</div>

Directors and Executive Officers

The following table sets
forth information regarding our directors and executive officers as of the date of this Report. Our board is comprised of six directors.

| Name                       |     | Age |     | Position                                                                            |
| Executive Officers:        |     |     |     |                                                                                     |
| Jacky Choo See Wee         |     |  49 |     | Group Chairman, Chief Executive Officer of Epicsoft Asia and 4Divinity and Director |
| Sebastian Toke             |     |  40 |     | Group Chief Executive Officer and Director                                          |
| Keith Liu Min Tzau         |     |  54 |     | Group Deputy Chief Executive Officer and Group Chief Marketing Officer              |
| Kenny Lin Yuxin(1)         |     |  43 |     | Group Chief Financial Officer                                                       |
| Catherine Choo See Ling(2) |     |  46 |     | Group Chief Operating Officer                                                       |
| Non-independent Directors: |     |     |