v3.26.1
Financial instruments (Tables)
12 Months Ended
Mar. 31, 2026
Fair Value Disclosures [Abstract]  
Schedule of financial instruments measured at fair value on recurring basis

The following table represents the fair value hierarchy for the Company’s financial instruments measured at fair value on a recurring basis as of March 31, 2026:

 

   March 31, 2026 
   Fair Value Measured using 
Particulars  Level 1   Level 2   Level 3   Total 
Financial liabilities:                    
Derivative warrant liabilities       1,987,003        1,987,003 
Convertible debentures   

    1,029,374    

    1,029,374 
Convertible Promissory Notes   

        12,205,415    12,205,415- 
    

    3,016,377    12,205,415    15,221,792 

 

 

Roadzen Inc.

Notes to the consolidated financial statements

(in US $, except share count)

 

   March 31, 2026 
   Fair Value Measured using 
Particulars  Level 1   Level 2   Level 3   Total 
Financial assets:                    
Forward purchase agreement       -    6,800,000    6,800,000 
        -    6,800,000    6,800,000 
Schedule of fair value, liabilities measured on recurring basis, unobservable input reconciliation

The following table presents a reconciliation of the Company’s Level 3 financial instruments measured and recorded at fair value on a recurring basis as of March 31, 2026 for Financial Asset: Forwards Purchase Agreement, and for Financial Liability: Convertible Promissory notes and Convertible Notes.

 

  

Financial asset

  

Financial liability

  

Financial liability

 
  

Forward

purchase agreement

   Convertible Notes  

Convertible

Promissory Notes

 
             
Initial measurement   46,190,195    11,111,110    1,029,374 
Cash receipt   4,790,633         
Change in fair value   (44,180,828)   1,094,305     
Balance as of March 31, 2026   6,800,000    12,205,415    1,029,374