Company: ZCARW
Filing Date: 2025-06-30
Form Type: 10-K
Source: 0001213900-25-059675
Chunk: 217

Company: Zoomcar Holdings, Inc.
Filing Date: 2025-06-30
Form: 10-K
Item: Item 1
Chunk 217
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    Actuarial loss/ (gain) 
     57,663  
     48,593 
  
    Benefits paid 
     (184,057) 
     (91,798)
  
    Effect of exchange rate changes 
     (8,294) 
     (4,725)
  
    PBO at the end of the period 
    $304,508  
    $352,492 

    Accrued pension liability 

    Current liability 
    $82,547  
    $93,967 
  
    Non-current liability 
     221,961  
     258,525 

    $304,508  
    $352,492 

    Accumulated benefit obligation 
    $245,162  
    $260,054 

Net gratuity cost recognized in income
statement

    March 31, 2025  
    March 31, 2024 
  
    Service cost 
    $68,406  
    $96,167 
  
    Interest cost 
     18,298  
     17,541 
  
    Amortization of net actuarial (gains)/loss 
     (6,624) 
     (21,124)
  
    Net periodic benefit cost 
    $80,080  
    $92,584 

Re-measurement (gains) / losses in other comprehensive income

    March 31, 2025  
    March 31, 2024 
  
    Actuarial (gain)/loss 
    $57,663  
    $48,593 
  
    Amortization loss 
     (6,624) 
     (21,124)
  
    Total 
    $64,287  
    $69,717 

Components of actuarial gain:

    March 31,
 2025  
    March 31,
 2024 
  
    Actuarial (gain)/loss due to demographic assumption changes in defined benefit obligation 
    $(3,524) 
    $(4,289)
  
    Actuarial (gain)/ loss due to financial assumption changes in defined benefit obligation 
     8,720  
     1,977 
  
    Actuarial (gain)/loss due to experience on defined benefit obligation 
     52,467  
     50,904 
  
    Total 
    $57