Company: GCL
Filing Date: 2025-03-17
Form Type: DRS
Source: 0001213900-25-024502
Chunk: 224

Company: GCL Global Holdings Ltd
Filing Date: 2025-03-17
Form: DRS
Chunk 224
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   |
| 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 are an integral part of
these unaudited financial statements.

F-11

GCL GLOBAL HOLDINGS LTD

STATEMENT OF CASH FLOWS

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

|                                                          |     | For              
 the              
 Six Months Ended 
 September 30,    
 2024             |        |   |
|:---------------------------------------------------------|:----|:-----------------|-------:|:--|
|                                                          |     | -Unaudited       |        |   |
| Cash Flows from Operating Activities:                    |     |                  |        |   |
| Net Loss                                                 |     | $                |  1,950 |   |
| Changes in operating assets and liabilities:             |     |                  |        |   |
| Amount due to a related party                            |     |                  | (