Company: GCL
Filing Date: 2025-09-05
Form Type: F-1/A
Source: 0001213900-25-085150
Chunk: 288

Company: GCL Global Holdings Ltd
Filing Date: 2025-09-05
Form: F-1/A
Chunk 288
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 the Company’s footnotes but is not expected to have an impact on the consolidated financial statements. F-76 BAN LEONG TECHNOLOGIES LIMITED NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Amounts in Singapore dollars (“$”)

| 3. | Cash and cash equivalents |

|                           |     | As of March 31, |       2025 |     |   |       2024 |
|:--------------------------|:----|:----------------|-----------:|:----|:--|-----------:|
|                           |     | $               |            |     | $ |            |
| Cash at banks             |     |                 | 21,045,890 |     |   | 18,056,836 |
| Cash on hand              |     |                 |      7,713 |     |   |     12,163 |
| Cash and cash equivalents |     |                 | 21,053,603 |     |   | 18,068,999 |

Cash at bank earns interest at floating rates based on daily bank deposit rates. Included in cash and cash equivalents of the Company are amounts denominated in foreign currencies as follows:

|                       |     | As of March 31, |      2025 |     |   |      2024 |
|:----------------------|:----|:----------------|----------:|:----|:--|----------:|
|                       |     | $               |           |     | $ |           |
| United States Dollars |     |                 | 4,568,278 |     |   | 3,618,606 |
| Malaysian Ringgit     |     |                 | 1,954,652 |     |   |   995,346 |
| Thai Baht             |     |                 | 2,433,706 |     |   | 2,771,316 |
| Australian Dollars    |     |                 |    28,638 |     |   |    29,796 |
|                       |     |                 | 8,985,274 |     |   | 7,415,064 |

| 4. | Accounts receivable, net |

|                             |     | As of March 31, |       2025 |   |     |   |       2024 |   |
|:----------------------------|:----|:----------------|-----------:|:--|:----|:--|-----------:|:--|
|                             |