Company: GVSE
Filing Date: 2025-07-16
Form Type: S-1/A
Source: 0001641172-25-019925
Chunk: 12

Company: Gameverse Interactive Corp
Filing Date: 2025-07-16
Form: S-1/A
Chunk 12
---
 otherwise apply to private companies. We have elected to use this extended transition period until we are no longer an emerging growth company or until we affirmatively and irrevocably opt out of the extended transition period. As a result, we will not be subject to the same implementation timing for new or revised accounting standards as other public companies that are not emerging growth companies, and our consolidated financial statements may not be comparable to the financial statements of companies that comply with new or revised accounting pronouncements as of public company effective dates. It is possible that some investors will find our common stock less attractive as a result, which may result in a less active trading market for our common stock and higher volatility in our stock price.

See the section titled “Risk Factors—Risks Related to Our Business—We are an “emerging growth company” and we cannot be certain if the reduced disclosure requirements applicable to emerging growth companies will make our common stock less attractive to investors.”

We are a smaller reporting company as defined
in the Securities Exchange Act of 1934, as amended. We may take advantage of certain of the scaled disclosures available to smaller reporting
companies and will be able to take advantage of these scaled disclosures for so long as (i) the market value of our voting and non-voting common
stock held by non-affiliates is less than $250 million measured on the last business day of our second fiscal quarter or (ii)
our annual revenue is less than $100 million during the most recently completed fiscal year and the market value of our voting and
non-voting common stock held by non-affiliates is less than $700 million measured on the last business day of our second
fiscal quarter. Specifically, as a smaller reporting company, we may choose to present only the two most recent fiscal years of audited
financial statements in our Annual Report on Form 10-K and have reduced disclosure obligations regarding executive compensation
and, if we are a smaller reporting company with less than $100 million in annual revenue, we would not be required to obtain an
attestation report on internal control over financial reporting issued by our independent registered public accounting firm.

| 6 |

<div align='center'>The Offering</div>

| Common                                               
 stock offered by us                                  |     | 3,750,000                                                                                                                               
 shares.                                                                                                                                 |
| Underwriters’                                        
 option to purchase additional shares of common stock |     | We                                                                                                                                      
 have granted the underwriters an option to purchase up to an additional 562,500 shares of common stock