Company: ZCARW
Filing Date: 2025-03-28
Form Type: DRS
Source: 0001013762-25-003498
Chunk: 387

Company: Zoomcar Holdings, Inc.
Filing Date: 2025-03-28
Form: DRS
Chunk 387
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 8(a)). Lease Plan India Private Limited has not yet withdrawn the conditional waiver of $1.2 million given during the restructuring.

The Company has defaulted on EMI for the months of December 2023, January, February and March 2024 owed to Orix Leasing and Financial Services India Limited. As per the restructuring agreement, in case of default on payment, interest charge of 15% p.a. on the outstanding amount shall be levied by Orix Leasing and Financial Services India Limited.

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F-82

ZOOMCAR HOLDINGS, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</div>

| 13 | Intangible Assets |

The components of intangible assets, were as follows:

(In USD)

|          |     |             |     |                 |    March 
 31, 2024 |     |              |         |   |     |          |        |     |                 |    March 
 31, 2023 |     |              |          |   |     |          |        |
|:---------|:----|:------------|:----|:----------------|---------:|:----|:-------------|:--------|:--|:----|:---------|-------:|:----|:----------------|---------:|:----|:-------------|:---------|:--|:----|:---------|-------:|
| As at    |     | Average     
 useful life |     | Gross           
 Carrying Amount |          |     | Accumulated  
 Amortization |         |   |     | Net      
 Carrying 
 Amount   |        |     | Gross           
 Carrying Amount |          |     | Accumulated  
 Amortization |          |   |     | Net      
 Carrying 
 Amount   |        |
| Computer 
 software |     | 5 years     |     | $               |   33,033 |     | $            | (14,640 | ) |     | $        | 18,393 |     | $               |  140,181 |     | $            | (106,769 | ) |     | $        | 33,412 |
| Total    |     |             |     |                 |   33,033 |     |              | (14,640 | ) |     |          | 18,393 |     |                 |  140,181 |     |              | (