Company: GVSE
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0001493152-25-003624
Chunk: 28

Company: Gameverse Interactive Corp
Filing Date: 2025-01-24
Form: DRS/A
Chunk 28
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 deficit                                                                                                       |     |                      | (2,078,524 | ) |     |             |
| Non-controlling                                                                                               
 Interest                                                                                                      |     |                      |            |   |     |             |
| Total                                                                                                         
 Stockholders’ Equity                                                                                          |     | $                    |     63,576 |   |     | $           |

The above discussion and table are based on 10,966,000 shares of common stock outstanding as of December 31, 2023.

| 18 |

<div align='center'>DILUTION</div>

If you invest in our common stock in this offering, your ownership interest will be diluted immediately to the extent of the difference between the assumed combined public offering price per share of common stock and as adjusted, net tangible book value per share of common stock immediately after this offering.

Our net tangible book value is the amount of our total tangible assets less our total liabilities. Our net tangible book value as of December 31, 2023, was $63,576, or $[______] per share of common stock. After giving effect to the assumed sale of [_____] shares of our common stock at an assumed public offering price per share of $[_____], the midpoint of the estimated offering price range set forth on the cover page of this prospectus, and after deducting estimated underwriting discounts and commissions and offering expenses payable by us, our pro forma as adjusted net tangible book value (deficit) as of December 31, 2023, would have been approximately $[_____] per share of common stock.

This represents an immediate increase in net tangible book value per share of $[______] to existing stockholders and an immediate dilution of approximately $[_____] per share to new investors purchasing shares of our common stock in this offering.

Dilution per share to new investors is determined by subtracting the as adjusted, net tangible book value per share after this offering from the public offering price per share paid by new investors.

The following table illustrates this per share dilution:

| Assumed                                                                          
 combined public offering price per share                                         
 Net tangible book                                                                
 value per share as of December 31, 2023                                          |     |   |
|:---------------------------------------------------------------------------------|:----|:--|
| Increase                                                                         
 in as adjusted net tangible book value per share after this offering             |     | $ |
| As                                                                               
 adjusted, net tangible book value per share after giving effect to this offering |