Company: GCL
Filing Date: 2025-04-08
Form Type: 424B3
Source: 0001213900-25-029989
Chunk: 346

Company: GCL Global Holdings Ltd
Filing Date: 2025-04-08
Form: 424B3
Chunk 346
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 Six Months 
         Ended 
 September 30, 
          2024 |   |     |            |       For the 
    Six Months 
         Ended 
 September 30, 
          2023 |   |
|:-------------------------------------|:----|:-----------|--------------:|:--|:----|:-----------|--------------:|:--|
|                                      |     | -Unaudited |               |   |     | -Unaudited |               |   |
| Current                              |     | $          |       349,028 |   |     | $          |       357,425 |   |
| Deferred                             |     |            |      (359,472 | ) |     |            |      (341,257 | ) |
| (Benefit) Provision for income taxes |     | $          |       (10,444 | ) |     | $          |        16,168 |   |

(Loss) Income before income tax by jurisdiction
are as following:

|                              |     | For the       
 Six Months    
 Ended         
 September 30, 
 2024          |          |   |     | For the       
 Six Months    
 Ended         
 September 30, 
 2023          |            |   |
|:-----------------------------|:----|:--------------|---------:|:--|:----|:--------------|:-----------|:--|
|                              |     | -Unaudited    |          |   |     | -Unaudited    |            |   |
| Singapore                    |     | $             | (242,461 | ) |     | $             | (942,167   | ) |
| Hong Kong                    |     |               |  176,328 |   |     |               | (61,681    | ) |
| Malaysia and others          |     |               | (746,753 | ) |     |               | (842,476   | ) |
| Total loss before income tax |     | $             | (812,886 | ) |     | $             | (1,846,324 | ) |

The following table
sets forth the significant components of the aggregate deferred tax assets and liabilities of the Company as of:

|                                   |     |            | September 30, 
          2024 |   |     |   | March 31, 
      2024 |   |
|:----------------------------------|:----|:-----------|--------------:|:--|:----|