Company: GCL
Filing Date: 2025-03-17
Form Type: DRS
Source: 0001213900-25-024502
Chunk: 35

Company: GCL Global Holdings Ltd
Filing Date: 2025-03-17
Form: DRS
Chunk 35
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 acquired companies may lead to the overpayment       
 of certain acquisitions and the potential impairment of intangible assets and goodwill acquired in the acquisitions; |

| ● | the difficulty in successfully evaluating and utilizing the acquired products, technology, or personnel; |

| ● | acquisitions, investments, and joint ventures may require us to spend a significant amount of cash, to                                   
 incur debt, resulting in increased fixed payment obligations and could also result in covenants or other restrictions on us, or to issue 
 capital stock, resulting in dilution of ownership of our stockholders;                                                                   |

| ● | the need to implement controls, procedures, and policies appropriate for a larger, U.S.-based public company 
 as companies that prior to acquisition may not have as robust controls, procedures, and policies;            |

| ● | the difficulty in accurately forecasting and accounting for the financial impact of an acquisition transaction,                          
 including accounting charges and integrating and reporting results for acquired companies that have not historically followed U.S. GAAP; |

| ● | the fact that we may be required to pay contingent consideration in excess of the initial fair value,                              
 and contingent consideration may become payable at a time when we do not have sufficient cash available to pay such consideration; |

| ● | the fees and costs of legal, accounting, and other professional advisors engaged by us for such acquisitions, 
 which may be substantial;                                                                                     |

| ● | under purchase accounting, we may be required to write off deferred revenue which may impair our ability                                     
 to recognize revenue that would have otherwise been recognizable which may impact our financial performance or that of the acquired company; |

| ● | risks associated with our expansion into new international markets and doing business internationally,                         
 including those described under the caption “Our international operations are, and our strategy to expand internationally will 
 be, subject to increased challenges and risks”;                                                                                |

| ● | in the case of foreign acquisitions, the need to integrate operations across different regulatory environment,                               
 cultures and languages and to address the particular economic, currency, political, and regulatory risks associated with specific countries; |

| ● | the potential loss of, or harm to, our relationships with employees, gamers, content licensors, and other 
 suppliers as a result of integration of new businesses;                                                   |

| ● | our dependence on the accuracy and completeness of statements and disclosures made or actions taken by                             
 the companies we acquire or their representatives, when conducting due diligence and evaluating the results of such due diligence; |

| ● | liability for activities of the acquired company before the acquisition