Company: GVSE
Filing Date: 2025-03-28
Form Type: S-1/A
Source: 0001641172-25-001287
Chunk: 30

Company: Gameverse Interactive Corp
Filing Date: 2025-03-28
Form: S-1/A
Chunk 30
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| Common Stock, no par value; 190,000,000 authorized; 11,478,000                                                                  
 issued and outstanding shares as of December 31, 2024 13,378,000 issued and outstanding shares, as adjusted, as of December 31, 
 2024                                                                                                                            |     |                    |     11,478 |   |     |                        |     13,378 |   |
| Additional paid-in capital                                                                                                      |     |                    |  3,154,622 |   |     |                        |  9,508,622 |   |
| Accumulated deficit                                                                                                             |     |                    | (2,499,786 | ) |     |                        | (2,499,786 | ) |
| Non-controlling Interest                                                                                                        |     |                    |            |   |     |                        |            |   |
| Total Stockholders’ Equity                                                                                                      |     | $                  |    666,314 |   |     | $                      |  7,022,214 |   |

The above discussion and table are based on 11,478,000
shares of common stock outstanding as of December 31, 2024.

| 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, 2024, was $666,314, or $0.06 per share of common stock. After giving effect to the assumed sale of 1,900,000 shares of our common stock at an assumed public offering price per share of $4.00, the estimated offering price 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 as of December 31, 2024, would have been approximately $0.52 per share of common stock.

This represents an immediate increase in net tangible book value per share of $0.46 to existing stockholders and an immediate dilution of approximately $3.48 per share to new investors purchasing shares of our common stock in this offering.