Company: ZCARW
Filing Date: 2025-03-28
Form Type: DRS
Source: 0001013762-25-003498
Chunk: 295

Company: Zoomcar Holdings, Inc.
Filing Date: 2025-03-28
Form: DRS
Chunk 295
---
 respects by the filed exhibit.

We file annual, quarterly
and current reports, proxy statements and other information with the SEC. Our SEC filings are available to the public over the Internet
at the SEC’s website at www.sec.gov and on our website at www.zoomcar.com. The information found on, or that can be
accessed from or that is hyperlinked to, our website is not part of this prospectus. You may inspect a copy of the registration statement
through the SEC’s website, as provided herein.

<div align='center'>170</div>

<div align='center'>INDEX TO FINANCIAL STATEMENTS</div>

Interim Unaudited Financial Statements of Zoomcar Holdings, Inc. as of December 31, 2024

| Unaudited                                                                                                                         
 Condensed Consolidated Balance Sheets as of December 31, 2024 and March 31, 2024                                                  
 Unaudited                                                                                                                         
 Condensed Consolidated Statements of Operations for the three and nine months ended December 31, 2024 and 2023                    |     | Page 
 F-2  
 F-3  |
|:----------------------------------------------------------------------------------------------------------------------------------|:----|:-----|
| Unaudited                                                                                                                         
 Condensed Consolidated Statements of Comprehensive Income / (Loss) for the three and nine months ended December 31,2024 and March 
 31, 2024                                                                                                                          |     | F-4  |
| Unaudited                                                                                                                         
 Condensed Consolidated Statements of Redeemable Non-Controlling Interests, Mezzanine Equity and Stockholders’ Equity for the      
 three and nine months ended December 31, 2024 and March 31, 2024                                                                  |     | F-5  |
| Unaudited                                                                                                                         
 Condensed Statement of Cash Flows for the nine months ended December 31, 2024 and 2023                                            |     | F-6  |
| Notes                                                                                                                             
 to Unaudited Condensed Consolidated Financial Statements                                                                          |     | F-7  |

| Financial Statements of Zoomcar Holdings, Inc. for Years Ended March 31, 2024 and 2023                                                                            
 Consolidated Balance Sheets as of March 31, 2024 and March 31, 2023                                                                                               |     | Page 
 F-54 |
|:------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:-----|
| Consolidated Statements of Operations for the years ended March 31, 2024 and March