Company: GCL
Filing Date: 2025-09-05
Form Type: F-1/A
Source: 0001213900-25-085150
Chunk: 268

Company: GCL Global Holdings Ltd
Filing Date: 2025-09-05
Form: F-1/A
Chunk 268
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693 | ) |
| Change in fair value of contingent consideration for acquisition |     |                                   |            |   |     |            |           |   |     |             |           |   |     |       |    932,152 |   |
| Income (loss) before income taxes                                |     |                                   |            |   |     |            |           |   |     |             |           |   |     | $     |  2,760,812 |   |

| * | Other operating expenses primarily consist of office, entertainment, travel, and other costs incurred in connection with the Company’s business operations. |

F-56 GCL GLOBAL HOLDINGS LTD AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

As of March 31, 2025, the
Company’s total assets comprised of $ for sale of console game, hardware and accessories, $ for game publishing,
$ for advertising services, and $ for other and unallocated. For the year ended March 31, 2025, capital expenditures
comprised of $ for sale of console game, hardware and accessories and $ for advertising services.

As of March 31, 2024, the
Company’s total assets comprised of $ for sale of console game, hardware and accessories, $ for game publishing,
$ for advertising services, and $ for other and unallocated. For the year ended March 31, 2024, capital expenditures comprised
of $ for sale of console game, hardware and accessories, $ for advertising services, and $ for other and unallocated.

As of March 31, 2023, the
Company’s total assets comprised of $ for sale of console game, hardware and accessories, $ for game publishing,
$ for advertising services, and $ for other and unallocated. For the year ended March 31, 2023, capital expenditures comprised
of $ for sale of console game, hardware and accessories and $ for other and unallocated.

Disaggregated information of revenues by regions
are as follows:

|               |     | For the Year |             |     | For the Year |            |     | For the Year |            |
|               |     |        Ended |             |     |        Ended |            |     |        Ended |            |
|               |     |    March 31, |             |     |    March 31, |            |     |    March 31, |            |
|               |     |