Company: ZCARW
Filing Date: 2025-03-28
Form Type: DRS
Source: 0001013762-25-003498
Chunk: 388

Company: Zoomcar Holdings, Inc.
Filing Date: 2025-03-28
Form: DRS
Chunk 388
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106,769 | ) |     |          | 33,412 |

Amortization expense for the year ended March 31, 2024 and March 31, 2023 was $6,981 and $41,331 respectively

Future amortization of intangible assets that will be recorded in general and administrative expenses is estimated as follows.

|                              |     | Year           
 ended 31 March |   2024 |     |   |   2023 |
|:-----------------------------|:----|:---------------|-------:|:----|:--|-------:|
| 2024                         |     | $              |  6,575 |     | $ | 10,581 |
| 2025                         |     |                |  6,575 |     |   | 10,054 |
| 2026                         |     |                |  5,050 |     |   |  7,048 |
| 2027                         |     |                |    193 |     |   |  5,347 |
| 2028                         |     |                |      - |     |   |    382 |
| Thereafter                   |     |                |      - |     |   |      - |
| Total remaining amortization |     |                | 18,393 |     |   | 33,412 |

| 14 (a) | Investments |

The components of investments were as follows:

(In USD)

|                             | As at |   |  March 
    31, 
   2024 |     |   |   March 
     31, 
    2023 |
|:----------------------------|:------|:--|-------:|:----|:--|--------:|
| Long term investments       |       |   |        |     |   |         |
| Investments                 
 in certificate of deposits* |       | $ | 91,947 |     | $ | 158,455 |
|                             |       |   | 91,947 |     |   | 158,455 |

| * | Investments includes fixed                 
 deposits and interest accrued on the same. |

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F-83

ZOOMCAR HOLDINGS, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</div>

| 14 (b) | Investments with related 
 parties                  |

The components of investments were as follows:

(In USD)