Company: GCL
Filing Date: 2025-07-31
Form Type: 424B3
Source: 0001213900-25-070094
Chunk: 3

Company: GCL Global Holdings Ltd
Filing Date: 2025-07-31
Form: 424B3
Chunk 3
---
 Item 16D. Exemptions from The Listing Standards for Audit Committees                  |   94 |
| Item 16E. Purchase of Securities by The Issuer and Affiliated Purchasers              |   94 |
| Item 16F. Change in Registrant’s Certifying Accountant                                |   94 |
| Item 16G. Corporate Governance                                                        |   95 |
| Item 16H. Mine Safety Disclosure                                                      |   95 |
| Item 16I. Disclosure Regarding Foreign Jurisdiction that Prevent Inspections          |   95 |
| Item 16J. Insider Trading Policies                                                    |   95 |
| Item                                                                                  
 16K. Cybersecurity                                                                    |   95 |
| PART III                                                                              |   96 |
| Item 17. Financial Statements                                                         |   96 |
| Item 18. Financial Statements                                                         |   96 |
| Item 19. Exhibits                                                                     |   97 |
| SIGNATURES                                                                            |   99 |

<div align='center'>i

DEFINED TERMS</div>

In this Annual Report on
Form 20-F (including information incorporated by reference herein, the “Report”), unless the context otherwise requires, the
“GCL,” “GCL Group,” “Company,” “Pubs” and references to “we,” “us,”
or similar such references should be understood to be references to GCL Global Holdings Ltd. and its subsidiaries and consolidated affiliated
entities.

In this Report, unless otherwise stated,
references to:

“$,” “USD,”
“US$” and “U.S. dollar” each refers to the United States dollar.

“Amended and Restated
Memorandum and Articles of Association” means the amended and restated memorandum and articles of association of the Company adopted
prior to consummation of the Business Combination on February 13, 2025.

“Ancillary Agreements”
means certain additional agreements entered into or to be entered into pursuant to or in connection with the Merger Agreement.

“Ban Leong” means
Ban Leong Technologies Limited, a Singapore company.

“Business Combination,”
“Transactions,” or “Merger” means, collectively, the transactions contemplated by the Merger Agreement and the
Ancillary Agreements.

“Closing” means
the closing of the Transactions.

“Closing Date”
means February 13, 2025.

“Code” means
the Internal Revenue Code of 1986, as amended.

“Companies Act”
means the Companies Act