| 11 | Other non-current assets |
| As at | | June 30,
2026 | | | March 31,
2026 | | | | | | | | | | | Security deposits | | $ | 170,322 | | | $ | 170,922 | | | Deposits with tax authorities | | | 454,024 | | | | 453,327 | | | Assets previously held for sale* | | | 212,896 | | | | 213,875 | | | Other non-current assets | | $ | 837,242 | | | $ | 838,124 | | | | * | During the year ended March 31, 2026, the Company reassessed the assets held for sale that were previously presented under current assets. As the sale of these assets is no longer expected to be completed within one year, the conditions for classification as held for sale under ASC 360-10-45-9 are no longer met. Accordingly, the assets have been reclassified from assets held for sale to other non-current assets. The same conditions existed as of June 30, 2026. In accordance with ASC 360-10-35-44, the assets have been measured at the lower of their carrying amount before classification as held for sale, adjusted for the depreciation that would have been recognized had they been continuously classified as held and used, and their fair value at the date of the decision not to sell. No adjustment was required as the adjusted carrying amount was lower than fair value. | Assets previously held for sale represents the vehicles held for sale in the Indian subsidiary, Zoomcar India Private Limited. The gain or loss on sale of these assets is included in (Gain)/Loss on sale of assets previously held for sale under Other (income)/expense of Condensed Consolidated Statements of Operations. During the period ended June 30, 2026, total loss of $5 was recorded against Loss on sale of assets previously held for sale (loss of $NIL for the period ended June 30, 2025). Further, during the period ended June 30, 2026, the Company has recorded $NIL towards impairment expense ($NIL for the period ended June 30, 2025).
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