Condensed Consolidated Statements of Stockholders’ Deficit (Unaudited) - USD ($)
|
Adjusted Balance
Redeemable Non- controlling Interest
Previously Reported
|
Adjusted Balance
Redeemable Non- controlling Interest
|
Adjusted Balance
Mezzanine equity Preferred stock
Previously Reported
|
Adjusted Balance
Mezzanine equity Preferred stock
|
Adjusted Balance
Common stock
Previously Reported
|
Adjusted Balance
Common stock
|
Adjusted Balance
Additional paid-in capital
Previously Reported
|
Adjusted Balance
Additional paid-in capital
|
Adjusted Balance
Accumulated Deficit
Previously Reported
|
Adjusted Balance
Accumulated Deficit
|
Adjusted Balance
Accumulated other comprehensive income/(loss)
Previously Reported
|
Adjusted Balance
Accumulated other comprehensive income/(loss)
|
Adjusted Balance
Previously Reported
|
Adjusted Balance |
Redeemable Non- controlling Interest
Previously Reported
|
Redeemable Non- controlling Interest |
Mezzanine equity Preferred stock
Previously Reported
|
Mezzanine equity Preferred stock |
Shares pending issuance
Previously Reported
|
Shares pending issuance |
Common stock
Previously Reported
|
Common stock |
Additional paid-in capital
Previously Reported
|
Additional paid-in capital |
Accumulated Deficit
Previously Reported
|
Accumulated Deficit |
Accumulated other comprehensive income/(loss)
Previously Reported
|
Accumulated other comprehensive income/(loss) |
Previously Reported |
Total |
Balance at Mar. 31, 2022 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 25,114,751
|
$ 25,114,751
|
|
$ 168,974,437
|
$ 168,974,437
|
|
|
|
$ 1,699
|
|
|
$ 18,530,768
|
$ 18,532,467
|
|
$ (207,970,204)
|
$ (207,970,204)
|
$ 769,156
|
$ 769,156
|
$ (188,668,581)
|
$ (188,668,581)
|
Balance (in Shares) at Mar. 31, 2022 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
99,309,415
|
21,843,173
|
|
|
|
16,991,740
|
804
|
|
|
|
|
|
|
|
|
|
|
Reverse stock split rounding adjustment (in Shares) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1,653
|
Retroactive application of Reverse Recapitalization (Note 3) |
[1],[2] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ (1,651)
|
|
|
1,651
|
|
|
|
|
|
|
|
Retroactive application of Reverse Recapitalization (Note 3) (in Shares) |
[1],[2] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(77,466,242)
|
|
|
|
|
(16,508,926)
|
|
|
|
|
|
|
|
|
|
|
Retroactive application of First Reverse Stock Split (Note 3) |
[3],[4] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ (48)
|
|
|
48
|
|
|
|
|
|
|
|
Retroactive application of First Reverse Stock Split (Note 3) (in Shares) |
[3],[4] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(477,472)
|
|
|
|
|
|
|
|
|
|
|
Retroactive application of Second Reverse Stock Split (Note 3) |
[5] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 0
|
|
|
0
|
|
|
|
|
|
|
|
Retroactive application of Second Reverse Stock Split (Note 3) (in Shares) |
[5] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(4,538)
|
|
|
|
|
|
|
|
|
|
|
Stock based compensation |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
3,610,098
|
|
|
|
|
|
|
3,610,098
|
Gain on employee benefit, (net of taxes amounts to $NIL) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
27,083
|
|
27,083
|
Net Profit (loss) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(62,032,076)
|
|
|
(62,032,076)
|
(62,032,076)
|
Foreign currency translation adjustment, (net of taxes amounts to $NIL) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1,031,760
|
|
1,031,760
|
Cancellation of equity share issue |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance at Mar. 31, 2023 |
|
$ 25,114,751
|
$ 25,114,751
|
$ 168,974,437
|
$ 168,974,437
|
|
$ 1,699
|
|
|
$ 22,140,866
|
$ 22,142,565
|
$ (270,002,280)
|
$ (270,002,280)
|
$ 1,827,999
|
$ 1,827,999
|
$ (246,031,716)
|
$ (246,031,716)
|
25,114,751
|
25,114,751
|
|
$ 168,974,437
|
$ 168,974,437
|
|
|
|
$ 1,699
|
|
|
22,140,867
|
22,142,567
|
|
(270,002,281)
|
(270,002,281)
|
1,827,999
|
1,827,999
|
(246,031,716)
|
(246,031,716)
|
Balance (in Shares) at Mar. 31, 2023 |
|
|
|
99,309,415
|
21,843,173
|
|
16,987,064
|
804
|
|
|
|
|
|
|
|
|
|
|
|
|
99,309,415
|
21,843,173
|
|
|
|
16,987,064
|
804
|
|
|
|
|
|
|
|
|
|
|
Retroactive application of Reverse Recapitalization (Note 3) |
[2] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ (1,651)
|
|
|
1,651
|
|
|
|
|
|
|
|
Retroactive application of Reverse Recapitalization (Note 3) (in Shares) |
[2] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(77,466,242)
|
|
|
|
|
(16,504,250)
|
|
|
|
|
|
|
|
|
|
|
Retroactive application of First Reverse Stock Split (Note 3) |
[3] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ (48)
|
|
|
48
|
|
|
|
|
|
|
|
Retroactive application of First Reverse Stock Split (Note 3) (in Shares) |
[3] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(477,472)
|
|
|
|
|
|
|
|
|
|
|
Retroactive application of Second Reverse Stock Split (Note 3) |
[5] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 0
|
|
|
0
|
|
|
|
|
|
|
|
Retroactive application of Second Reverse Stock Split (Note 3) (in Shares) |
[5] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(4,538)
|
|
|
|
|
|
|
|
|
|
|
Stock based compensation |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
444,212
|
|
|
|
|
|
|
444,212
|
Gain on employee benefit, (net of taxes amounts to $NIL) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(79,400)
|
|
(79,400)
|
Net Profit (loss) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(28,781,134)
|
|
|
|
(28,781,134)
|
Foreign currency translation adjustment, (net of taxes amounts to $NIL) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(44,777)
|
|
(44,777)
|
Balance at Jun. 30, 2023 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
25,114,751
|
|
|
$ 168,974,437
|
|
|
|
|
|
|
|
22,586,779
|
|
|
(298,783,415)
|
|
1,703,822
|
|
(274,492,815)
|
Balance (in Shares) at Jun. 30, 2023 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
21,843,173
|
|
|
|
|
804
|
|
|
|
|
|
|
|
|
|
|
Balance at Mar. 31, 2023 |
|
25,114,751
|
25,114,751
|
$ 168,974,437
|
$ 168,974,437
|
|
$ 1,699
|
|
|
22,140,866
|
22,142,565
|
(270,002,280)
|
(270,002,280)
|
1,827,999
|
1,827,999
|
(246,031,716)
|
(246,031,716)
|
25,114,751
|
25,114,751
|
|
$ 168,974,437
|
$ 168,974,437
|
|
|
|
$ 1,699
|
|
|
22,140,867
|
22,142,567
|
|
(270,002,281)
|
(270,002,281)
|
1,827,999
|
1,827,999
|
(246,031,716)
|
(246,031,716)
|
Balance (in Shares) at Mar. 31, 2023 |
|
|
|
99,309,415
|
21,843,173
|
|
16,987,064
|
804
|
|
|
|
|
|
|
|
|
|
|
|
|
99,309,415
|
21,843,173
|
|
|
|
16,987,064
|
804
|
|
|
|
|
|
|
|
|
|
|
Net Profit (loss) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(26,757,978)
|
Foreign currency translation adjustment, (net of taxes amounts to $NIL) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(12,305)
|
Balance at Dec. 31, 2023 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 3
|
|
|
272,063,319
|
|
|
(300,032,230)
|
|
1,738,241
|
|
(26,230,665)
|
Balance (in Shares) at Dec. 31, 2023 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
32,002
|
|
|
|
|
|
|
|
|
|
|
Balance at Mar. 31, 2023 |
|
$ 25,114,751
|
25,114,751
|
$ 168,974,437
|
$ 168,974,437
|
|
$ 1,699
|
|
|
$ 22,140,866
|
22,142,565
|
$ (270,002,280)
|
(270,002,280)
|
$ 1,827,999
|
1,827,999
|
$ (246,031,716)
|
(246,031,716)
|
25,114,751
|
25,114,751
|
|
$ 168,974,437
|
$ 168,974,437
|
|
|
|
$ 1,699
|
|
|
22,140,867
|
22,142,567
|
|
(270,002,281)
|
(270,002,281)
|
1,827,999
|
1,827,999
|
(246,031,716)
|
$ (246,031,716)
|
Balance (in Shares) at Mar. 31, 2023 |
|
|
|
99,309,415
|
21,843,173
|
|
16,987,064
|
804
|
|
|
|
|
|
|
|
|
|
|
|
|
99,309,415
|
21,843,173
|
|
|
|
16,987,064
|
804
|
|
|
|
|
|
|
|
|
|
|
Reverse stock split rounding adjustment (in Shares) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
8,428,621
|
|
|
|
|
|
|
|
|
|
10
|
Retroactive application of Reverse Recapitalization (Note 3) |
[1] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ (1,651)
|
|
|
1,651
|
|
|
|
|
|
|
|
Retroactive application of Reverse Recapitalization (Note 3) (in Shares) |
[1] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(77,466,242)
|
|
|
|
|
(16,504,250)
|
|
|
|
|
|
|
|
|
|
|
Retroactive application of First Reverse Stock Split (Note 3) |
[4] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
[3] |
|
|
[3] |
|
|
|
$ (48)
|
[3] |
|
48
|
[3] |
|
|
|
|
|
|
Retroactive application of First Reverse Stock Split (Note 3) (in Shares) |
[3],[4] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(477,472)
|
|
|
|
|
|
|
|
|
|
|
Retroactive application of Second Reverse Stock Split (Note 3) |
[5] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 0
|
|
|
0
|
|
|
|
|
|
|
|
Retroactive application of Second Reverse Stock Split (Note 3) (in Shares) |
[5] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(4,538)
|
|
|
|
|
|
|
|
|
|
|
Stock based compensation |
|
|
|
|
|
|
|
|
|
|
617,905
|
|
|
|
|
|
617,905
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accelerated vesting of stock based awards on cancellation |
|
|
|
|
|
|
|
|
|
|
1,265,828
|
|
|
|
|
|
1,265,828
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Issuance of shares to vendors against services |
[5] |
|
|
|
|
|
|
$ 0
|
|
|
19,052,000
|
|
|
|
|
|
19,052,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Issuance of shares to vendors against services (in Shares) |
|
|
|
|
|
[5] |
|
1,809
|
[5] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2,738,172
|
Issuance of common stock upon settlement of SSCPN |
[5] |
|
|
|
|
|
|
$ 0
|
|
|
27,148,313
|
|
|
|
|
|
27,148,312
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Issuance of common stock upon settlement of SSCPN (in Shares) |
[5] |
|
|
|
|
|
|
3,679
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Issuance of common stock upon settlement of promissory notes |
[5] |
|
|
|
|
|
|
$ 0
|
|
|
3,953,856
|
|
|
|
|
|
3,953,856
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Issuance of common stock upon settlement of promissory notes (in Shares) |
[5] |
|
|
|
|
|
|
536
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Reclassification on conversion of preferred stock warrants and derivative financial instruments of Zoomcar, Inc. to common stock warrants of the Company |
|
|
|
|
|
|
|
|
|
|
24,314,334
|
|
|
|
|
|
24,314,334
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Issue of common stock against Atalaya note |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 492,000
|
Issue of common stock against Atalaya note (in Shares) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
4,597
|
|
|
|
|
10,000
|
|
|
|
|
|
|
|
|
|
9,192,377
|
Gain on employee benefit, (net of taxes amounts to $NIL) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(69,717)
|
|
(69,717)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net Profit (loss) |
|
|
|
|
|
|
|
|
|
|
|
|
(34,277,252)
|
|
|
|
(34,277,252)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(34,277,252)
|
$ (34,277,252)
|
Conversion of redeemable non-controlling interest into common stock upon Reverse Recapitalization |
|
|
$ (25,114,751)
|
|
|
|
|
$ 0
|
|
|
25,114,751
|
|
|
|
|
|
25,114,751
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Conversion of redeemable non-controlling interest into common stock upon Reverse Recapitalization (in Shares) |
|
|
|
|
|
|
|
653
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Conversion of redeemable convertible preferred stock into common stock upon Reverse Recapitalization |
|
|
|
|
$ (168,974,437)
|
|
|
$ 2
|
|
|
168,974,435
|
|
|
|
|
|
168,974,437
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Conversion of redeemable convertible preferred stock into common stock upon Reverse Recapitalization (in Shares) |
|
|
|
|
(21,843,173)
|
|
|
18,914
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Issuance of Common Stock upon Reverse Recapitalization |
|
|
|
|
|
|
|
$ 1
|
|
|
(20,520,669)
|
|
(3,271,970)
|
|
|
|
(23,792,638)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Issuance of Common Stock upon Reverse Recapitalization (in Shares) |
|
|
|
|
|
|
|
5,607
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net common share settlement of private warrants |
[5] |
|
|
|
|
|
|
$ 0
|
|
|
0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net common share settlement of private warrants (in Shares) |
|
|
|
|
|
|
|
158
|
[5] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
3,617,333
|
Foreign currency translation adjustment, (net of taxes amounts to $NIL) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
37,710
|
|
37,710
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 37,710
|
Balance at Mar. 31, 2024 |
|
|
|
|
|
|
|
$ 3
|
|
|
272,063,319
|
|
(307,551,502)
|
|
1,795,992
|
|
(33,692,190)
|
|
|
|
|
|
|
|
|
$ 6,319
|
$ 3
|
|
272,057,003
|
272,063,319
|
|
(307,551,502)
|
(307,551,502)
|
1,795,992
|
1,795,992
|
(33,692,188)
|
(33,692,188)
|
Balance (in Shares) at Mar. 31, 2024 |
|
|
|
|
|
|
|
32,160
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
63,185,881
|
32,160
|
|
|
|
|
|
|
|
|
|
|
Balance at Jun. 30, 2023 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
25,114,751
|
|
|
$ 168,974,437
|
|
|
|
|
|
|
|
22,586,779
|
|
|
(298,783,415)
|
|
1,703,822
|
|
(274,492,815)
|
Balance (in Shares) at Jun. 30, 2023 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
21,843,173
|
|
|
|
|
804
|
|
|
|
|
|
|
|
|
|
|
Stock based compensation |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
173,693
|
|
|
|
|
|
|
173,693
|
Gain on employee benefit, (net of taxes amounts to $NIL) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
25,186
|
|
25,186
|
Net Profit (loss) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(12,402,285)
|
|
|
|
(12,402,285)
|
Foreign currency translation adjustment, (net of taxes amounts to $NIL) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
30,697
|
|
30,697
|
Balance at Sep. 30, 2023 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
25,114,751
|
|
|
$ 168,974,437
|
|
|
|
|
|
|
|
22,760,472
|
|
|
(311,185,700)
|
|
1,759,705
|
|
(286,665,524)
|
Balance (in Shares) at Sep. 30, 2023 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
21,843,173
|
|
|
|
|
804
|
|
|
|
|
|
|
|
|
|
|
Accelerated vesting of stock based awards on cancellation |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1,265,828
|
|
|
|
|
|
|
1,265,828
|
Conversion of redeemable non-controlling interest into common stock upon Merger |
[5] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(25,114,751)
|
|
|
|
|
|
|
|
$ 0
|
|
|
25,114,751
|
|
|
|
|
|
|
25,114,751
|
Conversion of redeemable non-controlling interest into common stock upon Merger (in Shares) |
[5] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
653
|
|
|
|
|
|
|
|
|
|
|
Conversion of redeemable convertible preferred stock into common stock upon Merger |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ (168,974,437)
|
|
|
|
|
$ 2
|
|
|
168,974,435
|
|
|
|
|
|
|
168,974,437
|
Conversion of redeemable convertible preferred stock into common stock upon Merger (in Shares) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(21,843,173)
|
|
|
|
|
18,914
|
|
|
|
|
|
|
|
|
|
|
Issuance of shares to vendors against services |
[5] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 0
|
|
|
19,052,000
|
|
|
|
|
|
|
19,052,001
|
Issuance of shares to vendors against services (in Shares) |
[5] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1,809
|
|
|
|
|
|
|
|
|
|
|
Issuance of common stock upon settlement of SSCPN |
[5] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 0
|
|
|
27,148,313
|
|
|
|
|
|
|
27,148,313
|
Issuance of common stock upon settlement of SSCPN (in Shares) |
[5] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
3,679
|
|
|
|
|
|
|
|
|
|
|
Issuance of common stock upon settlement of promissory notes |
[5] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 0
|
|
|
3,953,856
|
|
|
|
|
|
|
3,953,856
|
Issuance of common stock upon settlement of promissory notes (in Shares) |
[5] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
536
|
|
|
|
|
|
|
|
|
|
|
Reclassification on conversion of preferred stock warrants and derivative financial instruments of Zoomcar, Inc. to common stock warrants of the Company |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
24,314,334
|
|
|
|
|
|
|
24,314,334
|
Issuance of Common Stock upon Merger |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 1
|
|
|
(20,520,669)
|
|
|
(3,271,969)
|
|
|
|
(23,792,638)
|
Issuance of Common Stock upon Merger (in Shares) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5,607
|
|
|
|
|
|
|
|
|
|
|
Gain on employee benefit, (net of taxes amounts to $NIL) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(23,239)
|
|
(23,239)
|
Net Profit (loss) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
14,425,439
|
|
|
|
14,425,439
|
Foreign currency translation adjustment, (net of taxes amounts to $NIL) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1,775
|
|
1,775
|
Balance at Dec. 31, 2023 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 3
|
|
|
272,063,319
|
|
|
(300,032,230)
|
|
1,738,241
|
|
(26,230,665)
|
Balance (in Shares) at Dec. 31, 2023 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
32,002
|
|
|
|
|
|
|
|
|
|
|
Balance at Mar. 31, 2024 |
|
|
|
|
|
|
|
$ 3
|
|
|
272,063,319
|
|
(307,551,502)
|
|
1,795,992
|
|
(33,692,190)
|
|
|
|
|
|
|
|
|
$ 6,319
|
$ 3
|
|
272,057,003
|
272,063,319
|
|
(307,551,502)
|
(307,551,502)
|
1,795,992
|
1,795,992
|
(33,692,188)
|
(33,692,188)
|
Balance (in Shares) at Mar. 31, 2024 |
|
|
|
|
|
|
|
32,160
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
63,185,881
|
32,160
|
|
|
|
|
|
|
|
|
|
|
Retroactive application of First Reverse Stock Split (Note 3) |
[3] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ (6,256)
|
|
|
6,256
|
|
|
|
|
|
|
|
Retroactive application of First Reverse Stock Split (Note 3) (in Shares) |
[3] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(62,553,508)
|
|
|
|
|
|
|
|
|
|
|
Retroactive application of Second Reverse Stock Split (Note 3) |
[3] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ (60)
|
|
|
60
|
|
|
|
|
|
|
|
Retroactive application of Second Reverse Stock Split (Note 3) (in Shares) |
[3] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(600,213)
|
|
|
|
|
|
|
|
|
|
|
Issue of common stock against Atalaya note |
[1] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 1
|
|
|
2,324,695
|
|
|
|
|
|
|
2,324,696
|
Issue of common stock against Atalaya note (in Shares) |
[1] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6,257
|
|
|
|
|
|
|
|
|
|
|
Issue of common stock warrants along with redeemable promissory notes |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2,047,925
|
|
|
|
|
|
|
2,047,925
|
Issue of common stock warrants to placement agents |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
418,157
|
|
|
|
|
|
|
418,157
|
Gain on employee benefit, (net of taxes amounts to $NIL) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(65,190)
|
|
(65,190)
|
Net Profit (loss) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(2,334,233)
|
|
|
|
(2,334,233)
|
Foreign currency translation adjustment, (net of taxes amounts to $NIL) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
56,219
|
|
56,219
|
Balance at Jun. 30, 2024 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 4
|
|
|
276,854,096
|
|
|
(309,885,735)
|
|
1,787,021
|
|
(31,244,614)
|
Balance (in Shares) at Jun. 30, 2024 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
38,417
|
|
|
|
|
|
|
|
|
|
|
Balance at Mar. 31, 2024 |
|
|
|
|
|
|
|
$ 3
|
|
|
$ 272,063,319
|
|
$ (307,551,502)
|
|
$ 1,795,992
|
|
$ (33,692,190)
|
|
|
|
|
|
|
|
|
$ 6,319
|
$ 3
|
|
$ 272,057,003
|
272,063,319
|
|
$ (307,551,502)
|
(307,551,502)
|
$ 1,795,992
|
1,795,992
|
$ (33,692,188)
|
$ (33,692,188)
|
Balance (in Shares) at Mar. 31, 2024 |
|
|
|
|
|
|
|
32,160
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
63,185,881
|
32,160
|
|
|
|
|
|
|
|
|
|
|
Retroactive application of First Reverse Stock Split (Note 3) (in Shares) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6,256
|
Net Profit (loss) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ (13,805,617)
|
Foreign currency translation adjustment, (net of taxes amounts to $NIL) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
417,695
|
Balance at Dec. 31, 2024 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 34
|
|
|
280,780,005
|
|
|
(321,357,119)
|
|
2,154,326
|
|
(38,422,754)
|
Balance (in Shares) at Dec. 31, 2024 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
338,912
|
|
|
|
|
|
|
|
|
|
|
Balance at Jun. 30, 2024 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 4
|
|
|
276,854,096
|
|
|
(309,885,735)
|
|
1,787,021
|
|
(31,244,614)
|
Balance (in Shares) at Jun. 30, 2024 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
38,417
|
|
|
|
|
|
|
|
|
|
|
Shares pending issuance on conversion of Unsecured promissory note |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2,027,840
|
|
|
|
|
|
|
|
|
|
|
|
2,027,840
|
Gain on employee benefit, (net of taxes amounts to $NIL) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
19,604
|
|
19,604
|
Net Profit (loss) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(3,549,321)
|
|
|
|
(3,549,321)
|
Foreign currency translation adjustment, (net of taxes amounts to $NIL) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(12,327)
|
|
(12,327)
|
Balance at Sep. 30, 2024 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2,027,840
|
|
$ 4
|
|
|
276,854,096
|
|
|
(313,435,056)
|
|
1,794,298
|
|
(32,758,818)
|
Balance (in Shares) at Sep. 30, 2024 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
38,417
|
|
|
|
|
|
|
|
|
|
|
Issuance of common stock upon conversion of unsecured promissory note |
[5] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(2,027,840)
|
|
$ 0
|
|
|
2,027,840
|
|
|
|
|
|
|
|
Issuance of common stock upon conversion of unsecured promissory note (in Shares) |
[5] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
338
|
|
|
|
|
|
|
|
|
|
|
Issue of common stock upon conversion of warrants along with redeemable promissory notes |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 5
|
|
|
(5)
|
|
|
|
|
|
|
|
Issue of common stock upon conversion of warrants along with redeemable promissory notes (in Shares) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
46,527
|
|
|
|
|
|
|
|
|
|
|
Issue of common stock and warrants |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 22
|
|
|
2,432,949
|
|
|
|
|
|
|
2,432,971
|
Issue of common stock and warrants (in Shares) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
219,939
|
|
|
|
|
|
|
|
|
|
|
Issuance costs towards common stock and warrants |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(572,138)
|
|
|
|
|
|
|
(572,138)
|
Issuance of common stock upon exercise of pre-funded warrants |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 2
|
|
|
(2)
|
|
|
|
|
|
|
|
Issuance of common stock upon exercise of pre-funded warrants (in Shares) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
20,501
|
|
|
|
|
|
|
|
|
|
|
Reverse stock split rounding adjustment |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 1
|
|
|
(1)
|
|
|
|
|
|
|
|
Reverse stock split rounding adjustment (in Shares) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
13,190
|
|
|
|
|
|
|
|
|
|
|
Issue of common stock warrants to placement agents |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
37,266
|
|
|
|
|
|
|
37,266
|
Gain on employee benefit, (net of taxes amounts to $NIL) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(13,775)
|
|
(13,775)
|
Net Profit (loss) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(7,922,063)
|
|
|
|
(7,922,063)
|
Foreign currency translation adjustment, (net of taxes amounts to $NIL) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
373,803
|
|
373,803
|
Balance at Dec. 31, 2024 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 34
|
|
|
$ 280,780,005
|
|
|
$ (321,357,119)
|
|
$ 2,154,326
|
|
$ (38,422,754)
|
Balance (in Shares) at Dec. 31, 2024 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
338,912
|
|
|
|
|
|
|
|
|
|
|
|
|