Company: GCL
Filing Date: 2025-07-31
Form Type: 424B3
Source: 0001213900-25-070094
Chunk: 166

Company: GCL Global Holdings Ltd
Filing Date: 2025-07-31
Form: 424B3
Chunk 166
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,642 | ) |     |      |     154,001 |   |
| Total comprehensive income (loss) attributable to GCL Global Holdings Ltd’s shareholders |     | $                             |    5,884,458 |   |     | $    |  (1,465,195 | ) |     | $    |   1,960,783 |   |
| INCOME (LOSS) PER SHARE - BASIC AND DILUTED, ORDINARY SHARES                             |     | $                             |         0.05 |   |     | $    |       (0.01 | ) |     | $    |        0.02 |   |
| WEIGHTED AVERAGE NUMBER OF ORDINARY SHARES OUTSTANDING*                                  |     |                               |              |   |     |      |             |   |     |      |             |   |
| Basic and diluted                                                                        |     |                               |  107,184,280 |   |     |      | 105,013,283 |   |     |      | 104,972,026 |   |

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

F-4

GCL GLOBAL HOLDINGS LTD AND ITS SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGE IN SHAREHOLDERS’ EQUITY

For the Years Ended March 31, 2025, 2024 and 2023

(Stated in U.S. dollar, except for the number of shares)</div>

|                                                                                       |     | Ordinary share* 
 Shares          |             |     | Par value |        |     | Additional 
 paid-in    
 capital    |             |   |     | Retained 
 earnings |            |   |     | Accumulated   
 other         
 comprehensive 
 (loss) income |          |   |     | Non-controlling 
 interest        |           |   |     | Total         
 shareholders’ 
 equity        |             |   |
|:--------------------------------------------------------------------------------------|:----|:----------------|------------:|:----|:----------|-------:|:----|:-----------|------------:|:--|:----|:---------|-----------:|:--|:----|:--------------|---------:|:--|:----|:----------------|----------:|:--|:----|:--------------|------------:|:--|
| Balance as of March 31, 2022                                                          |     |                 |  25