Company: GCL
Filing Date: 2025-09-09
Form Type: 424B3
Source: 0001213900-25-086274
Chunk: 47

Company: GCL Global Holdings Ltd
Filing Date: 2025-09-09
Form: 424B3
Chunk 47
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AP and SEC reporting requirements; and (C) hire experienced IT staff
with qualifications of the CRISC (“Certified in Risk and Information Systems Control”) to formalize and strengthen the key
internal control over Information Technology General Control. In addition, GCL cannot predict the outcome of this determination and whether
GCL will need to implement remedial actions in order to implement effective control over financial reporting. If in subsequent years
GCL is unable to assert that GCL’s internal control over financial reporting is effective, or if GCL’s auditors express an
opinion that GCL’s internal control over financial reporting is ineffective, GCL may fail to meet the future reporting obligations
in a timely and reliable manner and its financial statements may contain material misstatements. Any such failure could also adversely
cause GCL’s investors to have less confidence in the accuracy and completeness of its financial reports, which could have a material
adverse effect on the price of GCL’s securities.

If GCL ceases to qualify as a foreign private issuer, it would be required to comply fully with the reporting requirements of the Exchange Act applicable to U.S. domestic issuers, and it would incur significant additional legal, accounting, and other expenses that it would not incur as a foreign private issuer.

As a foreign private issuer,
GCL will be exempt from the rules under the Exchange Act prescribing the furnishing and content of proxy statements, and its officers,
directors, and principal shareholders will be exempt from the reporting and short-swing profit recovery provisions contained in Section
16 of the Exchange Act. In addition, it will not be required under the Exchange Act to file periodic reports and financial statements
with the SEC as frequently or as promptly as United States domestic issuers, and it will not be required to disclose in its periodic
reports all of the information that United States domestic issuers are required to disclose. If it ceases to qualify as a foreign private
issuer in the future, it would incur significant additional expenses that could have a material adverse effect on its results of operations.

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Because GCL is a foreign private issuer and is exempt from certain Nasdaq corporate governance standards applicable to U.S. issuers, you will have less protection than you would have if it were a domestic issuer.

GCL’s status as a
foreign private issuer exempts it from compliance with certain Nasdaq corporate governance requirements if it instead complies with the
statutory requirements applicable to a Cayman Islands exempted company