Company: GCL
Filing Date: 2025-07-31
Form Type: 20-F
Source: 0001213900-25-069672
Chunk: 155

Company: GCL Global Holdings Ltd
Filing Date: 2025-07-31
Form: 20-F
Item: Item 15
Chunk 155
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ITEM 15. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Disclosure controls and procedures
include controls and procedures designed to provide reasonable assurance that information required to be disclosed in reports filed under
the Exchange Act is recorded, processed, summarized and reported within the specified time periods and accumulated and communicated to
our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding
required disclosure. Our management, under the supervision and with the participation of our Group Chief Executive Officer and our Group
Chief Financial Officer, have evaluated the effectiveness of our disclosure controls and procedures, as defined in Rules 13a-15(e) or
15d-15(e) promulgated under the Exchange Act, as of the end of the period covered by this Report.

Management’s Annual Report on Internal
Control over Financial Reporting

This Report does not include
a report of management’s assessment regarding internal control over financial reporting or an attestation report of our registered
public accounting firm due to a transition period established by rules of the Securities and Exchange Commission for newly public companies.

Changes in Internal Control over Financial Reporting

There were no changes in our
internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) during the period
covered by this Report that have materially affected, or are reasonably likely to materially affect, our internal control over financial
reporting.

ITEM 16. [RESERVED]