Company: GCL
Filing Date: 2025-09-05
Form Type: F-1/A
Source: 0001213900-25-085150
Chunk: 62

Company: GCL Global Holdings Ltd
Filing Date: 2025-09-05
Form: F-1/A
Chunk 62
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ments to Financial Disclosures about Acquired and Disposed Businesses.” Release No. 33-10786 replaces the existing pro forma adjustment criteria with simplified requirements to depict the accounting for the transaction (“Transaction Accounting Adjustments”) and present the reasonably estimable synergies and other transaction effects that have occurred or are reasonably expected to occur (“Management’s Adjustments”). These pro forma adjustments were presented in separate columns after the presentation of the combined historical information of GCL and Ban Leong. The Company has elected not to present Management’s Adjustments and will only be presenting Transaction Accounting Adjustments in the unaudited pro forma condensed combined financial information. The unaudited pro forma condensed combined financial information does not reflect future events that may occur after the combination. The unaudited pro forma condensed combined financial information is provided for informational purposes only and is not necessarily indicative of a true picture of the financial position and the results of operations of the combined companies following the completion of the combination. The pro forma adjustments are subject to material change and are based upon currently available information and certain assumptions that the Company believes are reasonable. There were no significant accounting policy differences or other items which required adjustment in the accompanying unaudited pro forma condensed combined financial statements. 35 GCL GLOBAL HOLDINGS LTD AND SUBSIDIARIES Unaudited Pro Forma Condensed Combined Balance Sheet As of March 31, 2025

|                                                                                                                                                                     |     | GCL |             |     | Ban Leong |            |   |     | Ban Leong |            |   |     | Pro Forma Adjustments |             |   |     | Notes |     | Pro Forma Combined |             |
|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:----|------------:|:----|:----------|-----------:|:--|:----|:----------|-----------:|:--|:----|:----------------------|------------:|:--|:----|:------|:----|:-------------------|------------:|
|                                                                                                                                                                     |     | $   |             |     | S$        |            |   |     | $         |            |   |     | $                     |             |   |     |       |     | $                  |             |
| ASSETS                                                                                                                                                              |     |     |             |     |           |            |   |     |           |            |   |     |                       |             |   |     |       |     |                    |             |
| CURRENT ASSETS                                                                                                                                                      |     |