Company: ZCARW
Filing Date: 2025-03-28
Form Type: DRS
Source: 0001013762-25-003498
Chunk: 405

Company: Zoomcar Holdings, Inc.
Filing Date: 2025-03-28
Form: DRS
Chunk 405
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                                       |     |       |           - |   |     |       |   (420,245 | ) |
| Loss on sale of assets                          |     |       |      82,640 |   |     |       |    311,375 |   |
| Loss/ (gain) on sale of assets held for sale    |     |       |     207,706 |   |     |       | (1,644,650 | ) |
| Net losses on foreign currency remeasurements   |     |       |      19,611 |   |     |       |    313,584 |   |
| Loss on assets written off                      |     |       |      92,462 |   |     |       |          - |   |
| Provision written back                          |     |       |    (113,324 | ) |     |       |          - |   |
| Other, net *                                    |     |       |  (1,129,165 | ) |     |       |   (459,804 | ) |
| Total                                           |     |       | (11,316,472 | ) |     |       | (2,043,556 | ) |

| * | includes amount of $951,241                                                                                     
 from ASJC Global LLC – Series 24 (“ASJC”) and Cohen Sponsor LLC – A24 RS for the waiver of lock-up restrictions 
 on shares held by them for the year ended March 31, 2024.                                                       |

| Other (income) - from related parties |     |   |         |   |     |   |         |   |
|:--------------------------------------|:----|:--|:--------|:--|:----|:--|:--------|:--|
| Interest                              
 income                                |     | $ | (11,224 | ) |     | $ | (15,804 | ) |
| Total                                 |     |   | (11,224 | ) |     |   | (15,804 | ) |

<div align='center'>(This space has been left intentionally blank)

F-94

ZOOMCAR HOLDINGS, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</div>

| 28 | Income taxes |

The components of loss before income taxes consist of the following:

(In USD)

|                             |     | March 
 31,   
 2024  |             |   |     | March 
 31,   
 2023