Company: GCL
Filing Date: 2025-09-05
Form Type: F-1/A
Source: 0001213900-25-085150
Chunk: 289

Company: GCL Global Holdings Ltd
Filing Date: 2025-09-05
Form: F-1/A
Chunk 289
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2,324,728 |

Returned shares relate to 681,818 ordinary shares of the Company that was transferred from Christine Anne McGregor and Innovision Technology Australia Pty Ltd to the Company as a result of the compensation for the shortfall in guaranteed profits in prior years. The Company acquired 1,492,000 (2024: 3,444,500) shares in the Company through purchases on the Singapore Exchange during the financial year. The total amount paid to acquire the shares was $502,981 (2024: $1,201,694) and this was presented as a component within shareholders’ equity. As of March 31, 2025 and 2024, the returned and treasury shares are still legally outstanding and had not been cancelled. F-82 BAN LEONG TECHNOLOGIES LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Amounts in Singapore dollars (“$”)

| 13. | Accumulated other comprehensive income and other reserve |

Accumulated other comprehensive income Accumulated other comprehensive income consists of foreign currency translation reserve which is used to record exchange differences arising from the translation of the financial statements of foreign operations whose functional currencies are different from that of the Company’s presentation currency. Other reserve Other reserve represents non-distributable amounts set aside in compliance with local laws of certain overseas subsidiary companies.

| 14. | Dividends |

|                                                                                                      |     | As of March 31, 
 2025            |           |     | 2024 |           |
|:-----------------------------------------------------------------------------------------------------|:----|:----------------|----------:|:----|:-----|----------:|
|                                                                                                      |     | $               |           |     | $    |           |
| (a) Declared and paid during the financial year:                                                     |     |                 |           |     |      |           |
| Dividends on ordinary shares:                                                                        |     |                 |           |     |      |           |
| Interim one-tier tax exempt dividend March 31, 2025: 0.50 cent (March 31, 2024: 0.60 cent) per share |     |                 |   538,984 |     |      |   667,347 |
| Final one-tier tax exempt dividend March 31, 2024: 1.60 cent (March 31, 2023: 1.75 cent) per share   |     |                 | 1,732,244 |     |      | 1