Company: GCL
Filing Date: 2025-04-08
Form Type: 424B3
Source: 0001213900-25-029989
Chunk: 330

Company: GCL Global Holdings Ltd
Filing Date: 2025-04-08
Form: 424B3
Chunk 330
---
 |
| Unaudited pro forma net loss |     | $    |            (802,442 | ) |     | $    |          (1,823,955 | ) |

The
following tables summarizes the consideration transferred to acquired Martiangear at the date of acquisition:

| Share issuance*                   |     | $ | 687,348 |
| Cash consideration                |     |   | 148,000 |
| Total consideration at fair value |     | $ | 835,348 |

<div align='center'>F-79

GCL GLOBAL LIMITED AND ITS SUBSIDIARIES

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</div>

The
following table summarizes the fair value of the identifiable assets acquired and liabilities assumed at the acquisition date, which
represents the net purchase price allocation at the date of the acquisition of Martiangear:

|                                  |     | Fair value  
 as of       
 acquisition 
 date        |         |   |
| Total consideration              |     |             | 835,348 |   |
| Less: net assets of Martiangear: |     |             |         |   |
| Cash                             |     |             |   8,263 |   |
| Accounts receivable              |     |             |   4,808 |   |
| Inventory                        |     |             |  92,889 |   |
| Intangible asset                 |     |             |  85,675 |   |
| Total assets                     |     |             | 191,635 |   |
| Accounts payable                 |     |             | (17,457 | ) |
| Deferred tax liability           |     |             | (13,197 | ) |
| Total liabilities                |     |             | (30,654 | ) |
| Total net assets of Martiangear  |     |             | 160,981 |   |
| Goodwill                         |     | $           | 674,367 |   |

The
purchase price was allocated to the identifiable intangible assets acquired and liabilities assumed based on their acquisition date estimated
fair values. The identifiable intangible assets principally included trademark and license, with estimated useful lives of 7.45 years
and 0.82 year, respectively, based on the expected future economic benefit of the assets and are being amortized over the estimated useful
life in proportion to the economic benefits consumed using the straight-line method.

The
Company, with the assistance of a third