Company: ZCARW
Filing Date: 2025-03-28
Form Type: DRS
Source: 0001013762-25-003498
Chunk: 410

Company: Zoomcar Holdings, Inc.
Filing Date: 2025-03-28
Form: DRS
Chunk 410
---
 ) |
| Net                    
 periodic benefit cost  |     |   |  92,584 |   |     |   |  97,794 |   |

Re-measurement (gains) / losses in other comprehensive income

|                       |     | March 
 31,   
 2024  |         |   |     | March 
 31,   
 2023  |         |   |
|:----------------------|:----|:------|--------:|:--|:----|:------|:--------|:--|
| Actuarial (gain)/loss |     | $     |  48,593 |   |     | $     | (45,373 | ) |
| Amortization loss     |     |       | (21,124 | ) |     |       | (18,290 | ) |
| Total                 |     |       |  69,717 |   |     |       | (27,083 | ) |

Components of actuarial gain:

|                                                    |     | March 
 31,   
 2024  |        |   |     | March 
 31,   
 2023  |         |   |
|:---------------------------------------------------|:----|:------|-------:|:--|:----|:------|:--------|:--|
| Actuarial (gain)/loss due to demographic           
 assumption changes in defined benefit obligation   |     | $     | (4,289 | ) |     | $     | (11,440 | ) |
| Actuarial (gain)/ loss due to financial assumption 
 changes in defined benefit obligation              |     |       |  1,977 |   |     |       | (7,033  | ) |
| Actuarial (gain)/loss                              
 due to experience on defined benefit obligation    |     |       | 50,904 |   |     |       | (26,900 | ) |
| Total                                              |     |       | 48,592 |   |     |       | (45,373 | ) |

<div align='center'>F-98

ZOOMCAR HOLDINGS, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</div>

| 30 | Employee benefit plans 
 (unfunded) (Continued) |

The assumptions used in accounting for the gratuity plan are as follows:

|                                                       |     |     | March 
   31, 
  2024