$ZCAR Cashflow Statement | Understand Stock

$ZCAR

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Financial Statements

Income Statement Balance Sheet Cashflow Statement

Consolidated Statements of Cash Flows

In millions of USD, except per-share amounts

	FY2026 12 months to Mar 31, 2026	FY2025 12 months to Mar 31, 2025	FY2024 12 months to Mar 31, 2024	FY2023 12 months to Dec 31, 2022	FY2022 9 months to Dec 31, 2021
A. Cash flows from operating activities
Net loss
Adjustments to reconcile net loss to net cash used in operating activities :
Interest earned on cash held in Trust Account
Depreciation and amortization
Interest on redeemable promissory note
Amortisation of discount and debt issuance cost on redeemable promissory notes
Interest on unsecured loans
Interest on Convertible notes
Interest on finance leases
Loss on modification of finance leases
Change in fair value of Unsecured Convertible Note
Discount on issue of Unsecured Convertible Note
SSCPN issue expenses
Change in fair value of derivative financial instruments
Issuance cost towards issue of warrants
Gain on sale and disposal of assets, net
Loss/(gain) on sale and disposal of assets held for sale, net
Gain on sale and disposal of assets held for sale, net
Gain on derecognition of subsidiary, net
Stock based compensation
Impairment of balances with government authorities
Change in fair value of preferred stock warrant
Change in fair value of derivative financial instrument
Change in fair value of convertible promissory note
Change in fair value of Senior Subordinated Convertible Promissory Notes
Assets written off
Liabilities written back
Liabilities written off
Payable to customers and provision written back
Allowance for credit losses
Amortization of operating lease right-of-use assets
Gain on recovery of goods and service tax receivable
Interest on subcontractor liability
Liquidated damages
Bad debts against receivables from car sale
Loss on extinguishment of liability
Gain on troubled debt restructuring
Impairment on assets held for sale
Host receivable written off
Loss on litigation settlement
Loss on settlement
Unrealized foreign currency exchange loss, net
Loss on withdrawal of lease waiver

Adjustments to reconcile net loss to net cash used in operating activities
Changes in operating assets and liabilities :
Decrease/(Increase) in accounts receivable
(Increase)/ Decrease in balances with government authorities
Decrease in balances with government authorities
Decrease in prepaid expenses
Other noncurrent assets
Accounts payable and accrued liabilities
Due to related party
(Increase)/Decrease in Other assets
(Increase) in other assets
Increase in accounts payables
Increase in other liabilities
Increase/(Decrease) in pension and other employee obligations
Decrease in operating lease right of use asset
(Decrease) in operating lease liabilities
Increase/(Decrease) in contract liabilities
Net cash used in operating activities (A)

B. Cash flows from investing activities
Purchase of property, plant and equipment, including intangible assets and capital advances
Proceeds from sale/payment for purchase of property and equipment, including intangible assets and capital advances
Payment towards investments in fixed deposits
Proceeds from sale of property, plant and equipment
Payment for purchase of property and equipment, including intangible assets
Proceeds from sale of asset held for sale
Proceeds from maturity of investments in fixed deposits
(Investments in) / proceeds from fixed deposits
Net cash generated from investing activities (B)
C. Cash flows from financing activities
Proceeds from initial public offering, net of costs
Proceeds from private placement
Proceeds from issue of equity and warrants (including prepayment of exercise price on pre funded warrants)
Payment of issuance cost towards issue of common stock and warrants
Proceeds from issue of Senior Subordinated Convertible Promissory Notes
Proceeds from issue of redeemable promissory notes
Payment of redeemable promissory note issue expenses
Proceeds from merger
Repayment of redeemable promissory note
Payment of unsecured promissory note
Payment of offering costs
Payment of Senior Subordinated Convertible Promissory Notes issue expenses
Proceeds from Unsecured notes
Payment of Unsecured notes issuance cost
Repayment of Unsecured notes
Proceeds from Convertible notes
Proceeds from issue of Unsecured Convertible Note
Payment of Convertible notes issuance cost
Proceeds from issue of debt
Principal repayment of debt
Principal payment of finance lease obligation
Net cash generated from financing activities (C)

Net Change in Cash
Net decrease in cash and cash equivalents and restricted cash (A+B+C)
Effect of foreign exchange on cash and cash equivalents.
Cash, Cash Equivalent, Restricted Cash, and Restricted Cash Equivalent, Continuing Operation
Cash and cash equivalents and restricted cash
Cash and cash equivalents at the beginning of period
Restricted cash included under other non-current assets at the beginning of period
Cash and cash equivalents derecognized due to derecognition of subsidiary
End of period
Initial classification of Class A ordinary shares subject to possible redemption
Offering costs paid by Sponsor from proceeds from issuance of Class B ordinary shares
Deferred underwriting commissions payable charged to additional paid in capital
Remeasurement of ordinary share subject to possible redemption
Cash and cash equivalents

Supplemental disclosures of cash flow information
Cash paid for income taxes
Interest paid on debt
Issue of common stock upon conversion of Senior Subordinated Convertible Promissory Notes
Non-cash liabilities assumed in the Reverse Recapitalization
Warrants issued on completion of Reverse Recapitalization
Issue of common stock upon conversion of convertible promissory notes
Assumption of Unsecured promissory note on Reverse Recapitalization
Issue of common stock to vendors against services
Issue of common stock upon conversion of warrants
Supplemental disclosures of non-cash investing and financing activities:
Issue of common stock upon conversion of SSCPN
Issue of common stock upon conversion of warrants
Non-cash liabilities assumed in the Reverse Recapitalization
Warrants issued on completion of Reverse Recapitalization
Issue of common stock upon conversion of convertible promissory notes
Issue of Common stock upon conversion of unsecured convertible Note
Issue of Common Stock and warrants
Reclassification of warrants from liability to equity
Issue of Common Stock upon cashless exercise of warrants
Assumption of Unsecured promissory note on Reverse Recapitalization
Issue of warrants to redeemable promissory note holders
Issue of common stock upon exercise of warrants issued with redeemable promissory notes
Conversion of unsecured promissory note into equity (shares pending issuance)
Warrants issued to placement agents towards issue of redeemable promissory notes
Warrants issued to placement agents
Acquisition of assets held for sale by incurring a liability
Issue of common stock upon exercise of warrants
Issue of prefunded warrants in exchange of common stock
Issue of prefunded warrants in lieu of liquidated damages payable
Warrants pending issuance in lieu of placement agent fees
Reconciliation of cash, cash equivalents and restricted cash to the Consolidated Balance Sheets
Cash and cash equivalents
Restricted cash and cash equivalents included under other non-current assets

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