Company: GCL
Filing Date: 2025-07-31
Form Type: 20-F
Source: 0001213900-25-069672
Chunk: 165

Company: GCL Global Holdings Ltd
Filing Date: 2025-07-31
Form: 20-F
Item: Item 19
Chunk 165
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 Taxonomy Extension Presentation Linkbase Document.                                                                                                                                        
  104           Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).                                                                                                             

  Filed herewith                                                                                                                                                                                        
  Certain exhibits and schedules to this Exhibit have been omitted in accordance with Regulation S-K Item 601(a)(5). PubCo agrees to furnish supplementally a copy of any omitted exhibit or schedu...  
  Certain confidential portions of this exhibit were omitted by means of marking such portions with brackets and asterisks because the identified confidential portions (i) are not material and (i...  
  Furnished herewith. This certification is being furnished solely to accompany this report pursuant to 18 U. S. C. Section 1350, and is not being filed for purposes of Section 18 of the Exchange...  

SIGNATURES

The registrant hereby certifies
that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign this
Report on its behalf.

                     GCL GLOBAL HOLDINGS LTD                                                  
  July 31, 2025      By:                          /s/ Sebastian Toke                          
                     Name:                        Sebastian Toke                              
                     Title:                       Group Chief Executive Officer and Director  

GCL GLOBAL HOLDINGS LTD. AND ITS SUBSIDIARIES

INDEX TO CONSOLIDATED FINANCIAL
STATEMENTS

  Audited Financial Statements                                                                                                      
  Report of Independent Registered Public Accounting Firm (Marcum Asia CPAs LLP, PCAOB ID 5395)                                F-2  
  Consolidated Balance Sheets as of March 31, 2025 and 2024                                                                    F-3  
  Consolidated Statements of Operations and Comprehensive Income (Loss) for the years ended March 31, 2025, 2024 and 2023      F-4  
  Consolidated Statements of Change in Shareholders’ Equity for the years ended March 31, 2025, 2024 and 2023                  F-5  
  Consolidated Statements of Cash Flows for the years ended March 31, 2025, 2024 and 2023                                      F-6  
  Notes to Consolidated Financial Statements                                                                                   F-7  

F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Directors of

GCL Global Holdings Limited

Opinion on the Financial Statements

We have audited the accompanying consolidated
balance sheets of