Company: ZCARW
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001213900-25-110391
Chunk: 270

Company: Zoomcar Holdings, Inc.
Filing Date: 2025-11-14
Form: 10-Q
Item: Part I, Item 8
Chunk 270
---
    Other operating revenues 
     5,999  
     7,359  
     18,428  
     41,942 
  
    Total 
    $2,287,110  
    $2,246,897  
    $4,599,863  
    $4,487,882 

    Three months ended  September 30,  
    Six months ended  September 30, 
  
    Revenue by geographical location 
    2025  
    2024  
    2025  
    2024 
  
    India 
    $2,287,110  
    $2,246,844  
    $4,599,863  
    $4,470,616 
  
    Egypt 
     -  
     -  
     -  
     13,365 
  
    Indonesia 
     -  
     53  
     -  
     3,901 

    $2,287,110  
    $2,246,897  
    $4,599,863  
    $4,487,882 

Contract
balances

The Company’s contract liabilities
for consideration collected prior to satisfying the performance obligations against scheduled trips is $701,156 and $450,355 as at September
30, 2025 and March 31, 2025, respectively.

During the six months ended September 30, 2025, the Company has offered vouchers that results in the deferral of revenue equivalent to
amount received on the date of purchase of such vouchers. The accumulated deferred revenue in relation to vouchers issued amounts to
$41,318 and $NIL as at September 30, 2025 and March 31, 2025, respectively.

Further, the Company offers loyalty program, Z-Points, that results in the deferral of revenue equivalent to the retail value on the
date points are earned. The Company had accumulated deferred revenue amounting to $53,397 and $21,365 as at September 30, 2025 and March
31, 2025, respectively in relation to loyalty program.

The total balance under contract liability
as at September 30, 2025 and March 31, 2025 is $795,871 and $471,720, respectively.

Revenue recognized during the three
months and six months ended September 30, 2025 which