Company: GCL
Filing Date: 2025-08-27
Form Type: DRS
Source: 0001213900-25-080905
Chunk: 329

Company: GCL Global Holdings Ltd
Filing Date: 2025-08-27
Form: DRS
Chunk 329
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 share without restriction. The
ordinary shares have no par value.

| (b) | Returned and treasury shares |

|                 |     |               | As of March 31, 
            2025 |     |   |           |     |               | As of March 31, 
            2024 |     |   |           |
|:----------------|:----|:--------------|----------------:|:----|:--|----------:|:----|:--------------|----------------:|:----|:--|----------:|
|                 |     | No. of shares |                 |     | $ |           |     | No. of shares |                 |     | $ |           |
| Returned shares |     |               |         681,818 |     |   |   104,822 |     |               |         681,818 |     |   |   104,822 |
| Treasury shares |     |               |       8,703,300 |     |   | 2,722,887 |     |               |       7,211,300 |     |   | 2,219,906 |
|                 |     |               |       9,385,118 |     |   | 2,827,709 |     |               |       7,893,118 |     |   | 2,324,728 |

Returned shares relate to 681,818 ordinary
shares of the Company that was transferred from Christine Anne McGregor and Innovision Technology Australia Pty Ltd to the Company as
a result of the compensation for the shortfall in guaranteed profits in prior years.

The Company acquired 1,492,000 (2024: 3,444,500)
shares in the Company through purchases on the Singapore Exchange during the financial year. The total amount paid to acquire the shares
was $502,981 (2024: $1,201,694) and this was presented as a component within shareholders’ equity.

As of March 31, 2025 and 2024, the
returned and treasury shares are still legally outstanding and had not been cancelled.

<div align='center'>F-82

BAN LEONG TECHNOLOGIES LIMITED

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in Singapore dollars (“$”)</div>

| 13. | Accumulated other comprehensive income and other reserve |

Accumulated other comprehensive income

Accumulated other comprehensive income
consists of foreign currency