Company: ZCARW
Filing Date: 2025-03-04
Form Type: S-1
Source: 0001213900-25-020176
Chunk: 248

Company: Zoomcar Holdings, Inc.
Filing Date: 2025-03-04
Form: S-1
Chunk 248
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 a public offering. As of February26, 2025, we had public warrants to purchase an aggregate of 115,000 shares of Common Stock outstanding. Each whole warrant is exercisable for one share of our Common Stock at an exercise price of $571 per share, in accordance with the terms of the applicable warrant agreement governing such public warrants. The Public Warrants are freely tradable, except for any warrants purchased by one of our affiliates within the meaning of Rule 144 under the Securities Act. There are also additional series of warrants and options outstanding (see “The Offering - Outstanding Warrants and Options” for more details). Registration Rights See “ Description of Securities” for information on the registration rights granted to the Selling Holders. Form S-8 Registration Statement We intend to file a registration statement on Form S-8 under the Securities Act to register the shares of Common Stock issued or issuable under our Incentive Plan, as applicable, which will become effective automatically upon filing. Upon registration, these shares will be able to be sold in the public market upon issuance, subject to Rule 144 limitations applicable to affiliates and vesting restrictions. 157 MATERIAL UNITED STATES FEDERAL INCOME TAX CONSEQUENCES The following discussion is a summary of the U.S. federal income tax considerations generally applicable to the ownership and disposition of Common Stock, which we refer to collectively as our securities. This summary is based upon U.S. federal income tax law as of the date of this prospectus, which is subject to change or differing interpretations, possibly with retroactive effect. This summary does not discuss all aspects of U.S. federal income taxation that may be important to particular investors in light of their individual circumstances, including investors subject to special tax rules (e.g., financial institutions, insurance companies, broker-dealers, tax-exempt organizations (including private foundations), taxpayers that have elected mark-to-market accounting, S corporations, regulated investment companies, real estate investment trusts, investors that will hold Common Stock as part of a straddle, hedge, conversion, or other integrated transaction for U.S. federal income tax purposes, or investors that have a functional currency other than the U.S. dollar), all of whom may be subject to tax rules that differ materially from those summarized below. In addition, this summary does not discuss other U.S. federal tax consequences (e.g., estate or gift tax), any state, local, or non-U.S. tax considerations, or the additional tax on net investment income or alternative minimum tax. In addition, this summary