Company: GCL
Filing Date: 2025-08-27
Form Type: DRS
Source: 0001213900-25-080905
Chunk: 172

Company: GCL Global Holdings Ltd
Filing Date: 2025-08-27
Form: DRS
Chunk 172
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 the lower of cost and
net realizable value, with provisions made for slow-moving or obsolete stock. As of March 31, 2025, our inventories totalled S$33.57
million.

Liquidity Risk

Liquidity risk arises from the possibility that we may not be able
to meet our financial obligations as they fall due. We manage liquidity risk by maintaining adequate cash reserves, credit facilities,
and by forecasting and monitoring cash flows on a regular basis. As of March 31, 2025, we had available unutilized bank credit facilities
of approximately S$23.77 million.

<div align='center'>95

MANAGEMENT</div>

Directors and Executive Officers

The following table sets
forth information regarding our directors and executive officers as of the date of this Report. Our board is comprised of six directors.

| Name                       |     | Age |     | Position                                                                            |
| Executive Officers:        |     |     |     |                                                                                     |
| Jacky Choo See Wee         |     |  49 |     | Group Chairman, Chief Executive Officer of Epicsoft Asia and 4Divinity and Director |
| Sebastian Toke             |     |  40 |     | Group Chief Executive Officer and Director                                          |
| Keith Liu Min Tzau         |     |  54 |     | Group Deputy Chief Executive Officer and Group Chief Marketing Officer              |
| Kenny Lin Yuxin(1)         |     |  43 |     | Group Chief Financial Officer                                                       |
| Catherine Choo See Ling(2) |     |  46 |     | Group Chief Operating Officer                                                       |
| Non-independent Directors: |     |     |     |                                                                                     |
| Jacky Choo See Wee         |     |  49 |     | Director                                                                            |
| Sebastian Toke             |     |  40 |     | Director                                                                            |
| Catherine Choo See Ling    |     |  46 |     | Director                                                                            |
| Independent Directors:     |     |     |     |                                                                                     |
| Tse Meng Ng                |     |  50 |     | Independent Director                                                                |
| Wilson W. Wang             |     |  43 |     | Independent Director                                                                |
| Joshua Kewei Cui           |     |  41 |     | Independent Director                                                                |

| (1) | Mr. Lin joined GCL as its Group Chief Financial Officer on April 21, 2025. |