Company: GCL
Filing Date: 2025-08-27
Form Type: DRS
Source: 0001213900-25-080905
Chunk: 297

Company: GCL Global Holdings Ltd
Filing Date: 2025-08-27
Form: DRS
Chunk 297
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| Other operating expenses                                         |     |                                   |            |   |     |            |           |   |     |             |           |   |     |       |          |   |     |       |     48,252 |   |
| Professional fee                                                 |     |                                   |            |   |     |            |           |   |     |             |           |   |     |       |          |   |     |       |  1,095,390 |   |
| Salary expenses                                                  |     |                                   |            |   |     |            |           |   |     |             |           |   |     |       |          |   |     |       |  1,329,679 |   |
| Other income (expense), net                                      |     |                                   |            |   |     |            |           |   |     |             |           |   |     |       |          |   |     |       |     21,830 |   |
| Change in fair value of contingent consideration for acquisition |     |                                   |            |   |     |            |           |   |     |             |           |   |     |       |          |   |     |       |    272,029 |   |
| Elimination of intersegment profit                               |     |                                   |            |   |     |            |           |   |     |             |           |   |     |       |          |   |     |       |    175,361 |   |
| Income (loss) before income taxes                                |     |                                   |            |   |     |            |           |   |     |             |           |   |     |       |          |   |     | $     | (1,907,665 | ) |

<div align='center'>F-55

GCL GLOBAL HOLDINGS LTD AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</div>

|                                                                  |     | For the Year Ended March 31, 2023 |            |   |     |            |           |   |     |             |           |   |     |       |            |   |
|:-----------------------------------------------------------------|:----|:----------------------------------|-----------:|:--|:----|:-----------|----------:|:--|:----|:------------|----------:|:--|:----|:------|-----------:|:--|
|                                                                  |     | Console