Company: GCL
Filing Date: 2025-04-03
Form Type: F-1
Source: 0001213900-25-028608
Chunk: 223

Company: GCL Global Holdings Ltd
Filing Date: 2025-04-03
Form: F-1
Chunk 223
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for number of shares)</div>

|                                                                 |     | For the                               
 Six Months Ended  September 30,  2024 |        |   |
|:----------------------------------------------------------------|:----|:--------------------------------------|-------:|:--|
| Operating expenses                                              |     | -Unaudited                            |        |   |
| General and administrative expenses                             |     | $                                     |  1,950 |   |
| Total operating expenses                                        |     |                                       |  1,950 |   |
| Loss from operations                                            |     |                                       | (1,950 | ) |
| Loss before income tax expense                                  |     |                                       | (1,950 | ) |
| Net loss                                                        |     | $                                     | (1,950 | ) |
| Weighted average number of share outstanding, basic and diluted |     |                                       |      1 |   |
| Basic and diluted net loss per ordinary share                   |     | $                                     | (1,950 | ) |

<div align='center'>The accompanying notes are an integral part of
these unaudited financial statements.

F-10

GCL GLOBAL HOLDINGS LTD

STATEMENT OF CHANGES IN SHAREHOLDERS’ DEFICIT

(Amounts in U.S. Dollars,
except for number of shares)</div>

|                                              |     | Ordinary shares 
 Shares          |   |     | Amount |   |     | Accumulated 
 deficit     |        |   |     | Total         
 shareholder’s 
 deficit       |        |   |
|:---------------------------------------------|:----|:----------------|--:|:----|:-------|:--|:----|:------------|:-------|:--|:----|:--------------|:-------|:--|
| Balance as of March 31, 2024                 |     |                 | 1 |     | $      | - |     | $           | (4,619 | ) |     | $             | (4,619 | ) |
| Net Loss                                     |     |                 | - |     |        | - |     |             | (1,950 | ) |     |               | (1,950 | ) |
| Balance as of September 30, 2024 (Unaudited) |     |                 | 1 |     | $      | - |     | $           | (6,569 | ) |     | $             | (6,569 | ) |

<div align='center'>The accompanying notes