Company: ZCARW
Filing Date: 2025-03-28
Form Type: DRS
Source: 0001013762-25-003498
Chunk: 340

Company: Zoomcar Holdings, Inc.
Filing Date: 2025-03-28
Form: DRS
Chunk 340
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3,672 |   |     |      |       14,045 |   |     |      |  14,084 |   |
| Recognized net actuarial                          
 loss                                              |     |      |        3,003 |   |     |      | 29,683 |   |     |      |      (34,032 | ) |     |      |  (4,857 | ) |
| Net periodic benefit cost                         |     | $    |        5,379 |   |     | $    | 26,786 |   |     | $    |        4,020 |   |     | $    | 128,414 |   |

| III. | Defined contribution 
 plan                 |

The Indian subsidiary makes provident fund contributions which are defined contribution plans, for qualifying employees. Under the Schemes, the Indian subsidiary is required to contribute a specified percentage of the payroll costs to fund the benefits. The contributions are made to provident fund in accordance with the fund rules. The interest rate payable to the beneficiaries every year is notified by the Government. The amount of contributions made to provident fund is $54,704 and $213,263 for the three months and nine months ended December 31, 2024 respectively ($98,424 and $317,248 for the three months and nine months ended December 31, 2023 respectively).

<div align='center'>F-43

ZOOMCAR HOLDINGS, INC.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</div>

| 29 | Related Party Transactions |

| Key managerial personnel (KMP) 
 Gregory Bradford Moran         
 Hiroshi Nishijima              | Chief Executive Officer & Director (until June 
 20, 2024)                                      
 Chief Executive Officer (w.e.f. June 20, 2024) |
|:-------------------------------|:-----------------------------------------------|
| Uri Levine                     | Director (until July 20, 2023)                 |
| David Ishag                    | Director (until January 31, 2024)              |
| Evelyn D’An                    | Director (w.e.f. April 19, 2023)               |
| Graham Gullan                  | Director (until June 18, 2024)                 |
| Swatick Majumdar               | Director (w.e.f. August 9, 2023)               |
| Mohan Ananda                   | Director