Company: GVH
Filing Date: 2025-06-27
Form Type: 424B4
Source: 0001213900-25-058674
Chunk: 73

Company: Globavend Holdings Ltd
Filing Date: 2025-06-27
Form: 424B4
Chunk 73
---
 (13,125 | ) |
| Additional paid-in capital                                                                                                                                                                                                                 |     |                          | 3,454,741 |   |     |             | 3,491,122 |   |     |             | 16,413,406 |   |
| Retained earnings                                                                                                                                                                                                                          |     |                          | 1,712,979 |   |     |             | 1,712,979 |   |     |             |  1,712,979 |   |
| Total shareholders’ equity                                                                                                                                                                                                                 |     | $                        | 5,169,526 |   |     | $           | 5,205,955 |   |     | $           | 18,149,978 |   |

<div align='center'>36

DILUTION</div>

Purchasers of our Units in
this Offering will experience an immediate and substantial dilution in the pro forma net tangible book value of their shares of Ordinary
Shares. Dilution in pro forma net tangible book value represents the difference between the public offering price per share and the pro
forma net tangible book value per share of our Ordinary Shares immediately after the Offering.

The historical net tangible
book value of our Ordinary Shares as of September 30, 2024 was $4,795,240 or $0.32 per share. Historical net tangible book value
per share of our Ordinary Shares represents our total tangible assets (total assets less intangible assets) less total liabilities divided
by the number of shares of Ordinary Shares outstanding as of that date. The deferred costs of $374,286 are considered intangible assets
as they relate to the offering of Ordinary Shares of the Company. The historical pro forma net tangible book value of our Ordinary Shares
as of September 30, 2024 after giving effect to the sale of the sale of 47,776 Ordinary Shares to Square Gate Master Fund, LLC — Series 1
as true-up shares on November 7, 2024 is also $0.32.

After giving further effect to the sale of a total of 21,739,130 Ordinary
Units in this Offering at the public offering price of $0.69 per Ordinary Unit (assuming no issuance of any Pre-Funded Units, no
exercise of any Warrants and 100% of the securities offered in this Offering are sold), less the Placement Agent’s fees, non-accountable
expense allowance and other expenses of $793,077 for net proceeds of $12,944,022