Company: GCL
Filing Date: 2025-03-17
Form Type: DRS
Source: 0001213900-25-024502
Chunk: 296

Company: GCL Global Holdings Ltd
Filing Date: 2025-03-17
Form: DRS
Chunk 296
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 |            |   |
| Balance as of March 31, 2024                  |     |                                             | 25,916,468 |     | $         | 2,592 |     | $          | 1,738,012 |     | $        | 11,938,374 |   |     | $             | (120,551 | ) |     | $               | 2,366,732 |   |     | $             | 15,925,159 |   |
| Net loss                                      |     |                                             |          - |     |           |     - |     |            |         - |     |          |   (512,287 | ) |     |               | -        |   |     |                 |  (290,155 | ) |     |               |   (802,442 | ) |
| Foreign currency translation adjustments      |     |                                             |          - |     |           |     - |     |            |           |     |          |          - |   |     |               | (10,469  | ) |     |                 |    (2,023 | ) |     |               |    (12,492 | ) |
| Balance as of  September 30, 2024 (Unaudited) |     |                                             | 25,916,468 |     | $         | 2,592 |     | $          | 1,738,012 |     | $        | 11,426,087 |   |     | $             | (131,020 | ) |     | $               | 2,074,554 |   |     | $             | 15,110,225 |   |

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

F-59

GCL GLOBAL LIMITED AND ITS SUBSIDIARIES
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(Stated in U.S. dollar, except for the number of shares)</div>

| CASH FLOWS FROM OPERATING ACTIVITIES:                                       
 Net loss                                                                    
 Adjustments to reconcile net loss to net cash used in operating activities: 
 Depreciation of property and equipment                                      
 Amortization of intangible assets                                           
 Amortization of right of use assets- operating leases                       
 Amortization of right of use assets- finance leases                         
 (Recovery from) Provision for credit