Company: ZCARW
Filing Date: 2025-05-05
Form Type: S-1
Source: 0001213900-25-039778
Chunk: 309

Company: Zoomcar Holdings, Inc.
Filing Date: 2025-05-05
Form: S-1
Chunk 309
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587 |
| Debt                                   |     |                |    2,973,192 |     |                |  5,049,483 |
| Other financial liabilities            |     |                |    1,315,048 |     |                |  1,232,930 |
| Total liabilities                      |     | $              |   25,080,154 |     | $              | 20,714,000 |

The following tables present information about the Company’s
financial assets and liabilities measured at fair value on a recurring basis:

|                                  |     | December 31, 2024 |           |     |         |   |     |         |         |     |         |           |
|:---------------------------------|:----|:------------------|----------:|:----|:--------|:--|:----|:--------|--------:|:----|:--------|----------:|
|                                  |     | Total             
 Carrying value    |           |     | Level 1 |   |     | Level 2 |         |     | Level 3 |           |
| Assets:                          |     |                   |           |     |         |   |     |         |         |     |         |           |
| Assets held for sale             |     | $                 |   527,784 |     | $       | - |     | $       | 527,784 |     | $       |         - |
| Liabilities:                     |     |                   |           |     |         |   |     |         |         |     |         |           |
| Atalaya Note                     |     | $                 | 7,017,543 |     | $       | - |     | $       |       - |     | $       | 7,017,543 |
| Derivative financial instruments |     | $                 | 7,950,503 |     | $       | - |     | $       |       - |     | $       | 7,950,503 |

(This space has been left intentionally blank) F- 47 ZOOMCAR HOLDINGS, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)

| 31 | Financial Instruments - Fair Value Measurements 
 (Continued)                                     |

|                      |     | March 31, 2024 |            |     |         |   |     |         |         |     |         |            |
|:---------------------