Near Intelligence (NIR) S-1/A 6 Jul 23 IPO registration (amended) Financial data

Document And Entity Information

Document And Entity Information	3 Months Ended
	Mar. 31, 2023
Document Information Line Items
Entity Registrant Name	Near Intelligence, Inc.
Document Type	S-1/A
Amendment Flag	true
Amendment Description	AMENDMENT NO. 1
Entity Central Index Key	0001826671
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	DE

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 15,885,290	$ 16,599,897	$ 8,839,402
Restricted cash	40,643,553	44,398,144	110,925
Marketable securities			260,417
Short term investments			1,111,483
Accounts receivable, net of allowance for credit losses	25,234,200	26,011,486	16,759,840
Prepaid expenses and other current assets	3,375,955	4,963,268	2,250,303
Total current assets	85,138,998	91,972,795	29,332,370
Property and equipment, net	3,700,414	4,658,579	8,733,023
Operating lease right-of-use assets	3,847,575	4,038,350	2,700,886
Goodwill	62,073,433	61,994,758	62,387,725
Intangible assets, net	9,085,017	10,689,108	11,516,398
Other assets	2,969,331	2,882,015	3,103,744
Total assets	166,814,768	176,235,605	117,774,146
Current liabilities:
Current portion of long-term borrowings	5,196,952	2,783,060	7,785,066
Accounts payable	26,015,170	9,992,164	9,033,635
Accrued expenses and other current liabilities	23,152,873	20,004,468	7,267,190
Current portion of operating lease liabilities	1,004,073	936,685	563,862
Total current liabilities	55,369,068	33,716,377	24,649,753
Convertible debentures	4,027,171
Long-term borrowings, less current portion	86,050,252	85,563,588	10,685,089
Long-term operating lease liabilities	3,068,581	3,299,259	2,223,501
Derivative liabilities	11,705,024	16,765,776	5,376,932
Other liabilities	431,701	731,100	190,521
Total liabilities	160,651,797	140,076,100	43,125,796
Redeemable convertible preferred stock
Redeemable convertible preferred stock		207,417,237	207,417,237
Stockholders’ equity (deficit)
Common stock, value	4,638	8	7
Additional paid-in-capital	267,356,139	70,900,679	4,399,815
Accumulated deficit	(259,945,489)	(240,787,341)	(136,369,447)
Accumulated other comprehensive loss	(1,252,317)	(1,371,078)	(799,262)
Total stockholders’ equity (deficit)	6,162,971	(171,257,732)	(132,768,887)
Total liabilities, redeemable convertible preferred stock and stockholders’ equity (deficit)	$ 166,814,768	176,235,605	117,774,146
Kludein I Acquisition Corp. [Member]
Current assets:
Cash		101,161	400,073
Total current assets		101,161	400,073
Cash and marketable securities held in Trust Account		107,332,749	172,580,609
Total assets		107,433,910	172,980,682
Current liabilities:
Accounts payable and accrued expenses		2,611,826	637,375
Income taxes payable		124,974
Working Capital Loan		421,900
Near Extension Note		686,690
Extension Funds from Sponsor		1,373,380
Total current liabilities		5,218,770	637,375
Deferred tax liability, net		71,622
Derivative liabilities		1,106,000	8,311,710
Deferred underwriting fee payable		6,037,500	6,037,500
Total liabilities		12,433,892	14,986,585
Commitments and contingencies
Class A common stock subject to possible redemption; 10,404,394 and 17,250,000 shares at redemption value of $10.30 and $10.00 as of December 31, 2022 and 2021, respectively		107,207,356	172,500,000
Stockholders’ equity (deficit)
Preferred stock, $0.0001 par value; 1,000,000 shares authorized; none issued or outstanding
Class A common stock, $0.0001 par value; 280,000,000 shares authorized; none issued or outstanding (excluding 10,404,394 and 17,250,000 shares subject to possible redemption as of December 31, 2022 and 2021, respectively)
Class B common stock, $0.0001 par value; 20,000,000 shares authorized; 4,312,500 shares issued and outstanding as of December 31, 2022 and 2021		431	431
Additional paid-in-capital
Accumulated deficit		(12,207,769)	(14,506,334)
Total stockholders’ equity (deficit)		(12,207,338)	(14,505,903)
Total liabilities, redeemable convertible preferred stock and stockholders’ equity (deficit)		$ 107,433,910	$ 172,980,682

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Allowance for credit losses (in Dollars)	$ 3,376,574	$ 3,417,845	$ 2,073,836
Redeemable convertible preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Redeemable convertible preferred stock, shares authorized	50,000,000	33,083,858
Redeemable convertible preferred stock, shares issued	0	33,083,858
Redeemable convertible preferred stock, shares outstanding	0	33,083,858
Redeemable convertible preferred stock, redemption amount	0	253,045,305
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, par value shares authorized	300,000,000	20,746,276
Common stock, shares issued	46,383,143	8,296,074
Common stock, shares outstanding	46,383,143	8,296,074
Common Stock
Common stock, par value (in Dollars per share)		$ 0.0001	$ 0.0001
Common stock, par value shares authorized		192,701	192,701
Common stock, shares issued		77,057.894	71,963.894
Common stock, shares outstanding		77,057.894	71,963.894
Redeemable Convertible Preferred Stock
Redeemable convertible preferred stock, par value (in Dollars per share)		$ 0.0001	$ 0.0001
Redeemable convertible preferred stock, shares authorized		307,299	307,299
Redeemable convertible preferred stock, shares issued		307,298.151	307,298.151
Redeemable convertible preferred stock, shares outstanding		307,298.151	307,298.151
Redeemable convertible preferred stock, redemption amount		253,045,305	253,045,305
Kludein I Acquisition Corp. [Member]
Preferred stock par value (in Dollars per share)		$ 0.0001	$ 0.0001
Preferred stock, shares authorized		1,000,000	1,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Kludein I Acquisition Corp. [Member] | Class A Common Stock
Common stock, par value (in Dollars per share)		$ 0.0001	$ 0.0001
Common stock, par value shares authorized		280,000,000	280,000,000
Common stock, shares issued
Common stock, shares outstanding
Subject to possible redemption, shares		10,404,394	17,250,000
Subject to possible redemption value (in Dollars per share)		$ 10.3	$ 10
Kludein I Acquisition Corp. [Member] | Class B Common Stock
Common stock, par value (in Dollars per share)		$ 0.0001	$ 0.0001
Common stock, par value shares authorized		20,000,000	20,000,000
Common stock, shares issued		4,312,500	4,312,500
Common stock, shares outstanding		4,312,500	4,312,500

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Revenue	$ 15,507,718	$ 14,058,602	$ 59,745,771	$ 45,320,675
Costs and expenses:
Cost of revenue (exclusive of depreciation and amortization shown separately below)	5,143,559	4,278,200	18,667,419	12,918,041
Product and technology	8,303,274	4,900,258	27,254,765	16,718,467
Sales and marketing	5,161,670	4,692,273	23,508,921	10,731,042
General and administrative	16,514,761	3,005,320	74,361,222	14,400,851
Depreciation and amortization	2,722,450	2,379,308	9,818,985	8,230,623
Total costs and expenses	37,845,714	19,255,359	153,611,312	62,999,024
Operating loss	(22,337,996)	(5,196,757)	(93,865,541)	(17,678,349)
Interest expense, net	3,999,180	748,851	6,158,784	2,667,400
Changes in fair value of derivative liabilities	(7,304,155)	(1,700,221)	(790,693)	1,540,895
Loss (gain) on extinguishment of debt, net			5,157,364	(707,164)
Other expense (income), net	4,609	(498,906)	(668,731)	(429,237)
Loss before income tax expense	(19,037,630)	(3,746,481)	(103,722,265)	(20,750,243)
Income tax expense	120,518	61,691	499,167	305,356
Net loss attributable to Near Intelligence, Inc. and common stockholders	(19,158,148)	(3,808,172)	(104,221,432)	(21,055,599)
Accretion to preference stock redemption value				(13,463,002)
Net loss attributable to common stockholders	(19,158,148)	(3,808,172)	(104,221,432)	(34,518,601)
Net loss attributable to common stockholders, basic and diluted	$ (19,158,148)	$ (3,808,172)	$ (104,221,432)	$ (34,518,601)
Net loss per share attributable to common stockholders, basic and diluted (in Dollars per share)	$ (1.2)	$ (0.49)	$ (1,076.28)	$ (539.42)
Weighted-average number of shares outstanding used to compute net loss per share attributable to common stockholders, basic and diluted (in Shares)	16,004,795	7,747,665	96,835.154	63,992.3
Kludein I Acquisition Corp.
Costs and expenses:
Operating loss			$ (3,900,302)	$ (1,605,912)
Loss before income tax expense			5,406,585	(406,026)
Income tax expense			(374,016)
Net loss attributable to Near Intelligence, Inc. and common stockholders			5,032,569	(406,026)
Formation and operational costs			3,900,302	1,605,912
Transaction costs allocated to warrants				(523,013)
Changes in fair value of derivative liabilities			7,205,710	1,642,290
Change in fair value of Working Capital Loan			341,057
Interest earned on marketable securities held in Trust Account			1,760,120	78,398
Unrealized gain on marketable securities held in Trust Account				2,211
Total other income, net			$ 9,306,887	$ 1,199,886
Kludein I Acquisition Corp. | Class A Common Stock
Costs and expenses:
Net loss per share attributable to common stockholders, basic and diluted (in Dollars per share)			$ 0.28	$ (0.02)
Weighted-average number of shares outstanding used to compute net loss per share attributable to common stockholders, basic and diluted (in Shares)			13,930,350	16,776,099
Kludein I Acquisition Corp. | Class B Common Stock
Costs and expenses:
Net loss per share attributable to common stockholders, basic and diluted (in Dollars per share)			$ 0.28	$ (0.02)
Weighted-average number of shares outstanding used to compute net loss per share attributable to common stockholders, basic and diluted (in Shares)			4,312,500	4,297,047

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Net loss attributable to common stockholders, diluted	(19,158,148)	(3,808,172)	(104,221,432)	(34,518,601)
Net loss per share attributable to common stockholders, diluted (in Dollars per share)	$ (1.20)	$ (0.49)	$ (1,076.28)	$ (539.42)
Weighted-average number of shares outstanding used to compute net loss per share attributable to common stockholders, diluted	16,004,795	7,747,665	96,835.154	63,992.300
Kludein I Acquisition Corp. | Class A Common Stock
Net loss per share attributable to common stockholders, diluted (in Dollars per share)			$ 0.28	$ (0.02)
Weighted-average number of shares outstanding used to compute net loss per share attributable to common stockholders, diluted			13,930,350	16,776,099
Kludein I Acquisition Corp. | Class B Common Stock
Net loss per share attributable to common stockholders, diluted (in Dollars per share)			$ 0.28	$ (0.02)
Weighted-average number of shares outstanding used to compute net loss per share attributable to common stockholders, diluted			4,312,500	4,297,047

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Net loss	$ (19,158,148)	$ (3,808,172)	$ (104,221,432)	$ (21,055,599)
Other comprehensive income (loss):
Currency translation adjustments	118,761	(276,166)	(571,816)	(484,641)
Total comprehensive loss attributable to Near Intelligence, Inc.	$ (19,039,387)	$ (4,084,338)	$ (104,793,248)	$ (21,540,240)

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Redeemable Convertible Preferred Stock and Stockholders’ Equity (Deficit) Unaudited - USD ($)	Redeemable convertible preferred stock	Class B Kludein I Acquisition Corp. Common stock	Kludein I Acquisition Corp. Additional Paid-in Capital	Kludein I Acquisition Corp. Accumulated Deficit	Kludein I Acquisition Corp.	Common stock		Additional Paid-in Capital		Accumulated Deficit	Accumulated other comprehensive loss	Total
Balance at Dec. 31, 2020	$ 124,614,493	$ 431	$ 24,569	$ (1,893)	$ 23,107	$ 4		$ 4,262,236		$ (101,850,846)	$ (314,621)	$ (97,903,227)
Balance (in Shares) at Dec. 31, 2020	241,157.671	4,312,500				43,190
Stock options exercised and pending allotment								10,423				10,423
Stock based compensation								77,020				77,020
Net income (loss)				(406,026)	(406,026)					(21,055,599)		(21,055,599)
Other comprehensive loss											(484,641)	(484,641)
Balance at Dec. 31, 2021	$ 207,417,237	$ 431		(14,506,334)	(14,505,903)	$ 7		4,399,815		(136,369,447)	(799,262)	(132,768,887)
Balance (in Shares) at Dec. 31, 2021	307,298.151	4,312,500				71,963.894
Cash paid in excess of fair value for Private Placement Warrants			1,456,000		1,456,000
Fair value of Founders Shares attributable to Anchor Investor			4,411,238		4,411,238
Re-measurement of Class A common stock to redemption amount			(5,891,807)	(14,098,415)	(19,990,222)
Issuance of Series U redeemable convertible preferred stock (note 18)	$ 69,339,742
Issuance of Series U redeemable convertible preferred stock (note 18) (in Shares)	66,140.48
Accretion to preferred stock redemption value	$ 13,463,002				(4,252,433)					(13,463,002)		(13,463,002)
Issuance of common stock on exercise of stock options						$ 3		50,136				50,139
Issuance of common stock on exercise of stock options (in Shares)						28,773.894
Retroactive application of Business Combination (Note 1)						$ 768		(768)
Retroactive application of Business Combination (Note 1) (in Shares)	32,776,559.849					7,675,701.106
Balance as of December (in Shares) at Mar. 31, 2022	33,083,858					7,747,665
Stock options exercised and pending allotment								3,035				3,035
Stock based compensation								47,388				47,388
Net income (loss)										(3,808,172)		(3,808,172)
Other comprehensive loss											(276,166)	(276,166)
Balance at Mar. 31, 2022	$ 207,417,237					$ 775		4,449,470		(140,177,619)	(1,075,428)	(136,802,802)
Balance (in Shares) at Mar. 31, 2022	33,083,858					7,747,665
Balance at Dec. 31, 2021	$ 207,417,237	$ 431		(14,506,334)	(14,505,903)	$ 7		4,399,815		(136,369,447)	(799,262)	(132,768,887)
Balance (in Shares) at Dec. 31, 2021	307,298.151	4,312,500				71,963.894
Stock options exercised and pending allotment								3,035				3,035
Issuance of common stock on exercise of warrants							[1]	22,800				22,800
Issuance of common stock on exercise of warrants (in Shares)						2,280
Allotment of common stock on stock options exercised previously						$ 1			[1]			1
Allotment of common stock on stock options exercised previously (in Shares)						2,814
Stock based compensation								66,475,029				66,475,029
Net income (loss)				5,032,569	5,032,569					(104,221,432)		(104,221,432)
Other comprehensive loss											(571,816)	(571,816)
Distribution of stockholders as part of reorganization (note 1)										(196,462)		(196,462)
Balance at Dec. 31, 2022	$ 207,417,237	$ 431		(12,207,769)	(12,207,338)	$ 8		70,900,679		(240,787,341)	(1,371,078)	(171,257,732)
Balance (in Shares) at Dec. 31, 2022	307,298.151	4,312,500				77,057.894
Proceeds in excess of Fair Value of Convertible Note on issuance			462,043		462,043
Re-measurement of Class A common stock to redemption amount			$ (462,043)	$ (2,734,004)	$ (3,196,047)
Accretion to preferred stock redemption value
Balance as of December	$ 207,417,237					$ 775		4,399,047		(136,369,447)	(799,262)	(132,768,887)
Retroactive application of Business Combination (Note 1)						$ 822		(822)
Retroactive application of Business Combination (Note 1) (in Shares)	32,776,559.849					8,219,016.106
Balance as of December (in Shares) at Mar. 31, 2023	33,083,858					8,296,074
Conversion of redeemable convertible preferred stock into common stock	$ (207,417,237)					$ 3,308		207,413,929				207,417,237
Conversion of redeemable convertible preferred stock into common stock (in Shares)	(33,083,858)					33,083,858
Restricted stock units issued						$ 73		(73)
Restricted stock units issued (in Shares)						729,086
Issuance of warrant								483,649				483,649
Stock based compensation								5,839,117				5,839,117
Net income (loss)										(19,158,148)		(19,158,148)
Other comprehensive loss											118,761	118,761
Issuance of common stock upon Business Combination (Note 1)						$ 427		(17,280,340)				(17,279,913)
Issuance of common stock upon Business Combination (Note 1) (in Shares)						4,274,125
Balance at Mar. 31, 2023						$ 4,638		267,356,139		(259,945,489)	(1,252,317)	6,162,971
Balance (in Shares) at Mar. 31, 2023						46,383,143
Cash paid in excess of fair value for Private Placement Warrants												1
Balance as of December	$ 207,417,237					$ 830		$ 70,899,857		$ (240,787,341)	$ (1,371,078)	$ (171,257,732)
[1]Denotes less than $1

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net income (loss)	$ (19,158,148)	$ (3,808,172)	$ (104,221,432)	$ (21,055,599)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	2,722,450	2,379,308	9,818,985	8,230,623
Stock based compensation	5,839,117	47,388	66,475,029	77,020
Gain on extinguishment of debt			(663,092)	(1,173,744)
Loss on extinguishment of debt			5,820,456	466,580
Changes in fair value of warrant liabilities			(790,693)	1,540,895
Change in fair value of Derivative liabilities	(7,304,155)	(1,700,221)
Allowance for credit losses on trade receivables and write off	35,840	74,900	1,400,885	72,577
In kind consideration of strategic investment				(1,500,000)
Amortization of debt discount due to warrants	688,040	256,775	1,602,100	1,121,747
Other	(146,209)	(353,669)	1,301,166	126,513
Changes in operating assets and liabilities:
Accounts receivable	844,423	(2,563,756)	(16,631,361)	(1,615,519)
Prepaid expenses and other current assets	(828,478)	(632,957)	(1,035,084)	(516,776)
Operating lease right-of-use assets	226,339	142,616	(1,411,335)	(1,200,696)
Other assets	(86,727)	149,912	207,873	(350,717)
Accounts payable	4,963,615	(1,759,664)	2,828,401	(7,286,199)
Accrued expenses and other current liabilities	3,472,759	3,725,032	6,461,880	248,520
Operating lease liabilities	(201,227)	(136,411)	1,528,589	1,237,852
Other liabilities	(300,663)	(10,349)	564,168	(19,675)
Net cash used in operating activities	(9,233,024)	(4,189,268)	(26,743,465)	(21,596,598)
Cash flows from investing activities:
Additions to property and equipment	(156,717)	(73,871)	(302,493)	(259,258)
Asset acquisition (note 9)			(784,237)
Proceeds from sale of property and equipment				171,286
Proceeds from sale of marketable securities		258,621	258,621	338,242
Purchase of short term investments				(1,085,430)
Proceeds from sale of short-term investments		1,066,792	1,066,792
Purchase of strategic investment				(500,000)
Advance to related party (note 28)			(1,777,675)
Purchase of promissory note (note 6)			(686,690)
Cash acquired in purchase of business				2,707,863
Cash acquired in Business Combination, net of transaction costs paid	204,874
Advance from related party (note 21)	1,777,675
Net cash provided by (used in) investing activities	1,825,832	1,251,542	(2,225,682)	1,372,703
Cash flows from financing activities
Proceeds from issuance of debt, net of issuance costs	5,219,325		115,292,120	14,842,627
Proceeds from exercise of stock options		3,035	25,836	60,562
Proceeds from short term borrowing from related party (note 28)			2,213,493
Repayment of short-term borrowing from related party	(2,073,219)		(118,633)
Cash distributed to stockholders as part of reorganization			(538,556)
Repayments of debt	(234,326)	(1,606,469)	(35,674,154)	(6,693,137)
Net cash (used in) provided by financing activities	2,911,780	(1,603,434)	81,200,106	8,210,052
Effect of exchange rates on cash, cash equivalents and restricted cash	26,214	(131,886)	(183,245)	(487,180)
Net decrease in cash, cash equivalents and restricted cash	(4,469,198)	(4,673,046)	52,047,714	(12,501,023)
Cash, cash equivalents and restricted cash at beginning of period	60,998,041	8,950,327	8,950,327	21,451,350
Cash, cash equivalents and restricted cash at the end of the period	56,528,843	4,277,281	60,998,041	8,950,327
Reconciliation of cash, cash equivalents and restricted cash:
Cash and cash equivalents	15,885,290	4,135,388
Restricted cash	40,643,553	141,893
Total cash, cash equivalents and restricted cash shown in the statement of cash flow	56,528,843	4,277,281
Cash paid for income taxes	24,289	246,872	429,546	210,079
Cash paid for interest on borrowings	3,710,814	109,236	2,328,597	1,692,341
Business Combination transactions costs, accrued but not paid	6,027,396
Redeemable convertible preferred stock issued in connection with an acquisition				69,339,742
In kind consideration of strategic investment				1,500,000
Accretion of redeemable convertible preferred stock				13,463,002
In kind consideration of assets acquisition			3,808,099
Right-of-use assets obtained in exchange for lease obligations			1,917,196
Non-cash investing and financing activities:
Recapitalization of Near Holdings common stock	822
Assumption of Business Combination warrants liability	2,296,333
Assumption of Business Combination promissory note and working capital loan	1,795,280
Kludein I Acquisition Corp
Cash flows from operating activities:
Net income (loss)			5,032,569	(406,026)
Adjustments to reconcile net loss to net cash used in operating activities:
Interest earned on marketable securities held in Trust Account			(1,760,120)	(78,398)
Unrealized gain on marketable securities held in Trust Account				(2,211)
Change in fair value of Derivative liabilities			(7,205,710)	(1,642,290)
Change in fair value of Working Capital Loan			(341,057)
Deferred tax provision			71,622
Transaction costs allocated to warrants				523,013
Changes in operating assets and liabilities:
Accounts payable and accrued expenses			1,974,451	636,243
Income taxes payable			124,974
Due to Sponsor				(1,000)
Net cash used in operating activities			(2,103,271)	(970,669)
Cash flows from investing activities:
Investment of Extension Funds and Near Extension Loan in Trust Account			(2,060,070)	(172,500,000)
Cash withdrawn from Trust Account to pay franchise and income taxes			579,359
Cash withdrawn from Trust Account in connection with redemption			68,488,691
Net cash provided by (used in) investing activities			67,007,980	(172,500,000)
Cash flows from financing activities
Proceeds from sale of Units, net of underwriting discounts paid				169,049,999
Proceeds from sale of Private Placement Warrants				5,200,000
Proceeds from Sponsor for Extension Funds			1,373,380	5,000
Proceeds from Working Capital Loan			1,225,000
Proceeds from Near Extension Loan			686,690
Repayment of promissory note - related party				(88,905)
Payment of offering costs				(296,352)
Redemption of Class A common stock			(68,488,691)
Net cash (used in) provided by financing activities			(65,203,621)	173,869,742
Net decrease in cash, cash equivalents and restricted cash			(298,912)	399,073
Cash, cash equivalents and restricted cash at beginning of period	$ 101,161	$ 400,073	400,073	1,000
Cash, cash equivalents and restricted cash at the end of the period			101,161	400,073
Reconciliation of cash, cash equivalents and restricted cash:
Cash paid for income taxes			177,420
Fair value of Founder Shares attributable to Anchor Investor				4,411,238
Proceeds in excess of fair value of Working Capital Loan on issuance date			462,043
Accretion of redeemable convertible preferred stock				4,252,433
Remeasurement of Class A common stock subject to possible redemption			$ 3,196,047	$ 19,990,222

Organization and description of

Organization and description of business	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Organization and description of business [Abstract]
Organization and description of business	Note 1 Organization and description of business Near Intelligence, Inc, together with its wholly -owned The Company is a global, full stack data intelligence SaaS platform that stitches and enriches data on people and places from which its customers can derive actionable intelligence to help them make better decisions. The Company’s mission is bringing meaningful intelligence to customer behavior and helping enterprises use that intelligence to make meaningful decisions. The Company’s cloud -based Merger Agreement On March 23, 2023 (the “Closing Date”), the Company consummated the Business Combination (as defined below) pursuant to the terms of the Agreement and Plan of Merger dated May 18, 2022 (as amended on November 3, 2022, December 23, 2022 and January 17, 2023, the “Merger Agreement”) with Paas Merger Sub 1 Inc., a Delaware corporation and wholly owned subsidiary of KludeIn (“Merger Sub 1”), Paas Merger Sub 2 LLC, a Delaware limited liability company and wholly owned subsidiary of KludeIn (“Merger Sub 2”), and Near Intelligence Holdings Inc., a Delaware corporation (“Near Holdings”). On the Closing Date, pursuant to the Merger Agreement, immediately prior to the consummation of the transactions contemplated by the Merger Agreement, (i) Merger Sub 1 merged with and into Near Holdings, with Near Holdings surviving the merger as a wholly owned subsidiary of KludeIn (the “First Merger “) and (ii) immediately following the First Merger, Near Holdings, as the surviving entity of the First Merger, merged with and into Merger Sub At the effective time of the First Merger (the “First Effective Time”), (i) each share of Near Holdings capital stock outstanding as of immediately prior to the First Effective Time was converted into a right to receive a number of shares of KludeIn Class A Common Stock determined on the basis of a conversion ratio (the “Conversion Ratio”) of approximately 107.66 as of the Closing Date, (ii) each outstanding Near Holdings restricted stock unit (whether vested or unvested) was assumed by KludeIn in accordance with the Conversion Ratio and converted into a restricted stock unit for KludeIn Class A Common Stock (each, an “Assumed RSU”) issued under the 2023 Equity Incentive Plan, such Assumed RSUs continuing to have and be subject to substantially the same terms and conditions as were applicable to such RSUs under the Near Holdings 2022 Employee Restricted Stock Unit Plan, and (iii) each outstanding warrant to purchase Near Holdings capital stock was assumed by KludeIn in accordance with the Conversion Ratio and converted into a corresponding warrant to purchase shares of KludeIn Class A Common Stock (each, an “Assumed Warrant”), such Assumed Warrants continuing to have and be subject to substantially the same terms and conditions as were applicable to such warrants immediately prior to the First Effective Time. At the effective time of the Second Merger (the “Second Effective Time”), (i) each membership interest of Merger Sub 2 issued and outstanding immediately prior to the Second Effective Time remained outstanding as a membership interest of Merger Sub 2 and (ii) all shares of common stock of Near Holdings were automatically cancelled and ceased to exist without any consideration being payable therefor. Additionally, on the Closing Date, in connection with the consummation of the Business Combination, KludeIn changed its name from KludeIn I Acquisition Corp. to Near Intelligence, Inc. Beginning on March 24, 2023, the Company’s common stock and warrants trade on the Nasdaq Capital Market under the ticker symbols “NIR” and “NIRWW,” respectively. The Company determined that Near Holdings was the accounting acquirer in the Business Combination based on an analysis of the criteria outlined in Accounting Standards Codification (“ASC”) Topic 805, “Business Combinations”. The determination was primarily based on the following facts: – – – -combination -to-day – Accordingly, for accounting purposes, the Business Combination was treated as the equivalent of Near Holdings issuing stock for the net assets of KludeIn, accompanied by a recapitalization. The primary asset acquired from KludeIn was related to the cash amounts that was assumed at historical costs. Separately, the Company also assumed warrants that were deemed to be derivatives and meet liability classification subject to fair value adjustment measurements upon closing of the Business Combination. No goodwill or other intangible assets were recorded as a result of the Business Combination. While KludeIn was the legal acquirer in the Business Combination, because Near Holdings was deemed the accounting acquirer, the historical consolidated financial statements of Near Holdings became the historical consolidated financial statements of the combined company, upon the consummation of the Business Combination. As a result, the condensed consolidated financial statements included in this report reflect (i) the historical operating results of Near Holdings prior to the Business Combination; (ii) the combined results of KludeIn and Near Holdings following the closing of the Business Combination; (iii) the assets and liabilities of Near Holdings at their historical cost; and (iv) the Company’s equity structure for all periods presented. In accordance with guidance applicable to these circumstances, the equity structure has been retroactively restated in all comparative periods up to the Closing Date, to reflect the number of shares of the Company’s common stock, $0.0001 par value per share, issued to Near Holdings shareholders and Near Holdings convertible preferred shareholders in connection with the Business Combination. As such, the shares and corresponding capital amounts and earnings per share related to Near Holdings redeemable convertible preferred stock and Near Holdings common stock prior to the Business Combination have been retroactively restated as shares reflecting the exchange ratio established in the Business Combination.	1 Reorganization Near Pte. Ltd. and Near Intelligence Holdings Inc., a Delaware corporation formed for the purpose of reorganization (the “Company”) entered into a Contribution Agreement wherein effective April 19, 2022, Near Pte. Ltd. transferred legal title and beneficial ownership of substantially all of its assets (with the exception of investments in Near Australia Pty. Ltd., and Near India Pvt. Ltd. (collectively, the “Dormant Subsidiaries”)), to the Company and the Company assumed substantially all of Near Pte. Ltd.’s liabilities, warrants and other existing potential dilutive equity instruments in exchange for common stock of the Company. In consideration for this transfer, the Company issued 379,262.045 of its common stock to Near Pte. Ltd. Also, Near Pte. Ltd. and the Company entered into an Exchange and Recapitalization Agreement dated June 13, 2022 wherein Near Pte. Ltd. exchanged all of the current common stock for a combination of common stock and preferred stock of the Company such that (a) the number of shares in common stock of the Company held by Near Pte. Ltd. is equivalent, on a 1000:1 basis, to the number of outstanding common stock of Near Pte. Ltd.; and (b) the number of each series of preferred stock of the Company is equivalent, on a 1000:1 basis, to the number of outstanding shares of the similarly named series of preferred stock of Near Pte. Ltd. Rights, preferences and privileges of each class of stock of the Company mimic the rights, preferences and privileges of the corresponding stock of Near Pte Ltd. Thereby, the Company’s capital structure would consist of 71,963.894 Further, Near Pte. Ltd. and the Dormant Subsidiaries are in the process of winding up/liquidation and the retained cash of $538,556 will be used to settle net liabilities of $342,094 in these legal entities and also will be used to cover costs and fees for the liquidation and balance (if any) will be distributed to Near Pte. Ltd.’s stockholders. Consequently, net assets of $196,462 at the effective date of reorganization have been shown as distribution in these consolidated financial statements. The Company is not liable to bear any liquidation expenses of Near Pte. Ltd. and the Dormant Subsidiaries. While the Company was the legal acquirer of Near Pte. Ltd., for accounting purposes, the reorganization is treated similar to a reverse recapitalization, whereby Near Pte. Ltd. is deemed to be the accounting acquirer, and the historical financial statements of Near Pte. Ltd. became the historical financial statements of the Company upon the closing of the reorganization. Under this method of accounting, the Company is treated as the “acquired” company and Near Pte. Ltd. is treated as the acquirer for financial accounting purposes. Accordingly, for accounting purposes, the reorganization is treated as the equivalent of Near Pte. Ltd. issuing stock for the net assets of the Company accompanied by the reorganization. Because the reorganization is a common control transaction the net assets and prior year financial statements are stated at historical cost, with no goodwill or other intangible assets recorded, and the legal capital of Near Pte. Ltd. has been retroactively adjusted to reflect the capital of the legal acquirer (accounting acquiree), which is the Company. The shares and net loss per share prior to the reverse recapitalization have been retroactively ajusted to reflect the exchange ratio of 1000:1. Description of business The Company is incorporated under the laws of the state of Delaware in 2022 and has foreign subsidiaries located in India, Australia, United States of America, Japan, France and Singapore. The principal activities of the Company are those of data processing, hosting, advertising, data driven marketing and related activities. The Company is a global, full stack data intelligence SaaS platform that stitches and enriches data on people and places from which its customers can derive actionable intelligence to help them make better decisions. The Company’s mission is bringing meaningful intelligence to customer behavior and helping enterprises use that intelligence to make meaningful decisions. The Company’s cloud -based On May 18, 2022, KludeIn I Acquisition Corp. (“KludeIn”), a Delaware corporation listed with NASDAQ in the United States, and Near Pte. Ltd. entered into an Agreement and Plan of Merger that will transform the Company into a publicly listed company. On December 23, 2022 KludeIn and Near entered into an amendment to the merger agreement dated May 18, 2022 revising the implied enterprise value for the company stockholders of approximately $675 million to approximately $575 million subject to customary closing conditions. Subject to customary closing conditions, the transaction is expected to close in the first quarter of 2023.
Kludein I Acquisition Corp. [Member]
Organization and description of business [Abstract]
Organization and description of business		NOTE 1 — DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS KludeIn I Acquisition Corp. (“KludeIn” or the “Company”) is a blank check company incorporated in Delaware on September 24, 2020. The Company was formed for the purpose of effectuating a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or other similar business combination with one or more businesses (the “Business Combination”). The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. The Company has two wholly -owned Consummation of Business Combination On May On March On the Closing Date, KludeIn issued Merger Consideration in the aggregate amount of 42,109,018 Additionally, on the Closing Date, in connection with the consummation of the KludeIn Business Combination, KludeIn changed its name from KludeIn I Acquisition Corp. to Near Intelligence, Inc. (“ Near Business Prior to the Business Combination As of December -operating The registration statement for the Company’s Initial Public Offering was declared effective on January 6, 2021. On January 11, 2021, the Company consummated the Initial Public Offering of 17,250,000 units (the “Units” and, with respect to the shares of Class A common stock included in the Units sold, the “Public Shares”), which includes the full exercise by the underwriter of its over -allotment Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 5,200,000 warrants (each, a “Private Placement Warrant” and, collectively, the “Private Placement Warrants”) at a price of $1.00 per Private Placement Warrant in a private placement to KludeIn Prime LLC (the “Sponsor”), generating gross proceeds of $5,200,000, which is described in Note 4. The Company incurred $14,303,235 in transaction costs, including $3,450,000 of underwriting fees, $6,037,500 of deferred underwriting fees, $4,411,238 of fair value of the Founder Shares (defined below) attributable to the Anchor Investor (defined below) and $404,497 of other offering costs. Transaction costs allocated to the warrants were $523,013 and were expensed in the accompanying consolidated statement of operations for the year ended December 31, 2021. Following the closing of the Initial Public Offering on January 11, 2021, an amount of $172,500,000 ($10.00 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and the sale of the Private Placement Warrants was placed in a trust account (the “Trust Account”), invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act of 1940, as amended (the “Investment Company Act”), with a maturity of 185 days or less, or in any open -ended -7 The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of the Private Placement Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. Nasdaq Capital Markets rules provide that the Business Combination must be with one or more target businesses that together have a fair market value equal to at least 80% of the balance in the Trust Account (less any deferred underwriting commissions and taxes payable on interest earned on the Trust Account) at the time of the signing a definitive agreement to enter into a Business Combination. The Company will only complete a Business Combination if the post -Business The Company will provide its holders of the outstanding Public Shares (the “public stockholders”) with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a stockholder meeting called to approve the Business Combination, (ii) by means of a tender offer, or (iii) in connection with a special meeting of stockholders to approve an extension of the deadline to complete a Business Combination, as described below. The decision as to whether the Company will seek stockholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The public stockholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially anticipated to be $10.00 per Public Share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations). There will be no redemption rights upon the completion of a Business Combination with respect to the Company’s warrants. The Company will proceed with a Business Combination only if the Company has net tangible assets of at least $5,000,001 either prior to or upon such consummation of a Business Combination and, if the Company seeks stockholder approval, a majority of the shares voted are voted in favor of the Business Combination. If a stockholder vote is not required by law and the Company does not decide to hold a stockholder vote for business or other reasons, the Company will, pursuant to its Amended and Restated Certificate of Incorporation (the “Amended and Restated Certificate of Incorporation”), conduct the redemptions pursuant to the tender offer rules of the U.S. Securities and Exchange Commission (“SEC”) and file tender offer documents with the SEC prior to completing a Business Combination. If, however, stockholder approval of the transaction is required by law, or the Company decides to obtain stockholder approval for business or other reasons, the Company will offer to redeem the Public Shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. If the Company seeks stockholder approval in connection with a Business Combination, the Sponsor has agreed to vote its Founder Shares (as defined in Note 5) and any Public Shares purchased during or after the Initial Public Offering in favor of approving a Business Combination. Additionally, each public stockholder may elect to redeem their Public Shares, without voting, and if they do vote, irrespective of whether they vote for or against the proposed Business Combination. Notwithstanding the above, if the Company seeks stockholder approval of a Business Combination and it does not conduct redemptions pursuant to the tender offer rules, the Amended and Restated Certificate of Incorporation provides that a public stockholder, together with any affiliate of such stockholder or any other person with whom such stockholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from redeeming its Public Shares with respect to more than an aggregate of 15% or more of the Public Shares, without the prior consent of the Company. The Sponsor has agreed (a) to waive its redemption rights with respect to its Founder Shares and Public Shares held by it in connection with the completion of a Business Combination, (b) to waive its liquidation rights with respect to the Founder Shares if the Company fails to complete a Business Combination by April 11, 2023 and (c) not to propose an amendment to the Amended and Restated Certificate of Incorporation (i) to modify the substance or timing of the Company’s obligation to allow redemption in connection with the Company’s initial Business Combination or to redeem 100% of its Public Shares if the Company does not complete a Business Combination or (ii) with respect to any other provision relating to stockholders’ rights or pre -initial The Company initially had until July 11, 2022 to complete a Business Combination, which was extended to January 11, 2023 (the “Combination Period”) after the approvals obtained at special meetings of stockholders held on July 7, 2022 and January 6, 2023 (the “Extension”). If the Company is unable to complete a Business Combination within the Combination Period, the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than ten business days thereafter, redeem the Public Shares, at a per -share At the special meeting of stockholders on July 7, 2022 in connection with the Extension, stockholders holding 6,845,606 Public Shares exercised their right to redeem such shares for a pro rata portion of the funds in the Trust Account. As a result, $68,488,691 (approximately $10.00 per share), which included $32,631 of interest earned on the Trust Account which was not previously used to pay the Company’s tax obligation, was removed from the Trust Account to pay such holders. Following these redemptions, the Company had 10,404,394 Public Shares outstanding and the aggregate amount remaining in the Trust Account at the time was $104,093,013. On July 7, 2022, the Company issued an unsecured promissory note to the Sponsor for up to an aggregate principal amount of $2,060,070 (the “Extension Funds”) to be deposited into the Company’s Trust Account in connection with the Extension. The Company was to deposit up to six equal installments of the Extension Funds, or $343,345, into the Trust Account on a monthly basis for each month of the Extension and such amount will be distributed either to: (i) all of the holders of the Public Shares upon the Company’s liquidation or (ii) holders of Public Shares who elect to have their shares redeemed in connection with the consummation of the Company’s initial Business Combination. The Extension Funds note is not convertible and bears no interest and is due and payable upon the earlier of the date on which the Company consummates its initial Business Combination or the date of the liquidation of the Company. As of December 31, 2022, an aggregate of $1,373,380 has been drawn down on the Extension Funds and deposited into the Trust Account to cover the first four months of the extension. At the special meeting of stockholders on January 6, 2023, stockholders approved an amendment to the Company’s Amended and Restated Certificate of Incorporation (the “Charter Amendment”) to extend the date by which the Company must consummate its initial business combination from January 11, 2023 to April 11, 2023 (or such earlier date as determined by the board of directors of the Company (the “Second Extension”). In connection with the Second Extension, stockholders holding 9,786,530 Public Shares exercised their right to redeem such shares for a pro rata portion of the funds in the Trust Account. As a result, approximately $101 million (approximately $10.32 per share), which included $1,190,676 of interest earned on the Trust Account which was not previously used to pay the Company’s tax obligation, has been removed from the Trust Account to pay such holders. Following redemptions, the Company has 617,864 Public Shares outstanding. The Sponsor has agreed to waive its liquidation rights with respect to the Founder Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the Sponsor acquires Public Shares in or after the Initial Public Offering, such Public Shares will be entitled to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination within the Combination Period. The underwriters have agreed to waive their rights to their deferred underwriting commission (see Note 6) held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than the Initial Public Offering price per Unit ($10.00). In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a third party for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account to below (1) $10.00 per Public Share or (2) the actual amount per Public Share held in the Trust Account as of the date of the liquidation of the Trust Account due to reductions in the value of the trust assets, in each case net of the interest which may be withdrawn to pay taxes. This liability will not apply with respect to any claims by a third party who executed a waiver of any and all rights to seek access to the Trust Account and except as to any claims under the Company’s indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third -party Risks and Uncertainties Management continues to evaluate the impact of the COVID -19 In February 2022, the Russian Federation and Belarus commenced a military action with the country of Ukraine. As a result of this action, various nations, including the United States, have instituted economic sanctions against the Russian Federation and Belarus. Further, the impact of this action and related sanctions on the world economy are not determinable as of the date of these consolidated financial statements. The specific impact on the Company’s financial condition, results of operations, and cash flows is also not determinable as of the date of these consolidated financial statements.

Summary of significant accounti

Summary of significant accounting policies	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Summary of significant accounting policies [Abstract]
Summary of significant accounting policies	Note 2 Summary of significant accounting policies a) Basis of presentation and principles of consolidation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”) for interim financial information. Accordingly, they do not include all the information and footnotes required by U.S. GAAP for complete financial statements. The accompanying condensed consolidated financial statements reflect all adjustments including normal recurring adjustments, which, in the opinion of management, are necessary to present fairly the financial position, results of operations, and cash flows for the periods presented in accordance with US GAAP. Interim results are not necessarily indicative of the results for a full year. For a more comprehensive understanding of the Company and its interim results, these condensed consolidated financial statements should be read in conjunction with Near Holdings audited consolidated financial statements as of and for the years ended December 31, 2022 and 2021 included in the Company’s Form 8 -K The unaudited condensed consolidated financial statements include the consolidated financial statements of the Company and its wholly owned subsidiaries. All significant transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation. The results of subsidiaries acquired or disposed of are recorded in the condensed consolidated statements of operations from the effective date of acquisition or up to the effective date of disposal, as appropriate. The condensed consolidated balance sheet at December 31, 2022 has been derived from the audited consolidated financial statements at that date, but does not include all disclosures, including notes, required by U.S. GAAP for complete financial statements. b) Use of estimates The preparation of the condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions, which affect the reported amounts in the condensed consolidated financial statements. Estimates are based on historical experience, where applicable, and other assumptions which management believes are reasonable under the circumstances. On an ongoing basis, the Company evaluates its estimates, including those related to the incremental borrowing rate (“IBR”) applied in lease accounting, useful lives of property and equipment and intangible assets, the nature and timing of the satisfaction of performance obligations, allowance for credit losses on accounts receivables, fair value of acquired intangible assets and goodwill, fair value of derivative liabilities, stock based compensation, income taxes, certain deferred tax assets and tax liabilities, and other contingent liabilities. Management believes that the estimates used in the preparation of the condensed consolidated financial statements are reasonable. Although these estimates are inherently subject to judgment and actual results could differ from those estimates, management believes that the estimates used in the preparation of the condensed consolidated financial statements are reasonable. Management also continues to monitor the effects of the global macroeconomic environment, including increasing inflationary pressures; social and political issues; regulatory matters, geopolitical tensions; and global security issues. The Company is also mindful of inflationary pressures on its cost base and is monitoring the impact on customer preferences. c) Segment reporting The Company has a single operating and reportable segment. The Company’s Chief Executive Officer is its Chief Operating Decision Maker, who reviews financial information presented on a consolidated basis for the purposes of making operating decisions, allocating resources and evaluating financial performance. For information regarding the Company’s revenue by geographic area, see note 16. d) Cash and cash equivalents Cash and cash equivalents primarily represent bank balances in current accounts. The Company considers all short -term e) Restricted cash Certain deposits are restricted as to withdrawal or usage against these deposits. Restricted term deposits are classified as current assets based on the term of the deposit and the expiration date of the underlying restriction. Restricted cash represents an automatically renewed short -term a restricted escrow account, to be later released upon the satisfaction of certain covenants as specified. For more details refer to note 10. As of March 31, 2023 and December 31, 2022, $40,298,657 and $44,058,573 were held in the account, respectively, which also includes accrued interest thereon. f) Financial instruments and concentration of credit risk Financial instruments that potentially subject the Company to concentration of credit risk are reflected principally in cash and cash equivalents, restricted cash, term deposits with banks and accounts receivables. The Company places its cash and cash equivalents, term deposits with banks and funds respectively with high credit/investment grade ratings to limit the amount of credit exposure with any one bank/fund and conducts ongoing evaluations of the creditworthiness of the banks and funds with which it does business. To reduce its credit risk on accounts receivable, the Company conducts ongoing credit evaluations of its debtors. g) Goodwill and intangible assets Goodwill Goodwill represents the excess of the purchase price over the fair value of net assets acquired in business acquisitions accounted for using the acquisition method of accounting and is not amortized. Goodwill is measured and tested for impairment on an annual basis in accordance with ASC 350, Intangibles — Goodwill and Other, or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. Such events and changes may include: significant changes in performance related to expected operating results, significant changes in asset use, significant negative industry or economic trends, and changes in our business strategy. The Company’s test for goodwill impairment starts with a qualitative assessment to determine whether it is necessary to perform the quantitative goodwill impairment test. If qualitative factors indicate that the fair value of the reporting unit is more likely than not less than its carrying amount, then a quantitative goodwill impairment test is performed. For the purposes of impairment testing, the Company determined that it has only one reporting unit. Performing a quantitative goodwill impairment test includes the determination of the fair value of a reporting unit and involves significant estimates and assumptions. These estimates and assumptions include, among others, revenue growth rates and operating margins used to calculate projected future cash flows, risk -adjusted Intangible assets The Company amortizes intangible assets with finite lives over their estimated useful lives using a method of amortization that reflects the pattern in which the economic benefits of the intangible assets are consumed or otherwise realized and reviews them for impairment whenever an impairment indicator exists. h) Impairment of long-lived assets The Company evaluates its long -lived -lived i) Fair value measurements and financial instruments The Company holds financial instruments that are measured at fair value which is determined in accordance with a fair value hierarchy that prioritizes the inputs and assumptions used, and the valuation techniques used to measure fair value. The three levels of the fair value hierarchy are described as follows: Level 1: Level 2: Level 3: The Company’s assessment of the significance of a particular input to the fair value measurement requires judgment and may affect the determination of fair value of assets and liabilities and their placement within the fair value hierarchy levels. The Company establishes the fair value of its assets and liabilities using the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date and established a fair value hierarchy based on the inputs used to measure fair value. The recorded amounts of certain financial instruments, including cash and cash equivalents, prepaid expenses and other assets accounts, accounts payable, and accrued expenses and other liabilities approximate fair value due to their relatively short maturities. j) Revenue recognition The Company derives revenue primarily from i) core subscription services and ii) sale of operational products. Revenue is recognized when, or as, the related performance obligation is satisfied by transferring the control of the promised service to a customer. The amount of revenue recognized reflects the consideration that the Company expects to be entitled to receive in exchange for these services. The Company applies the following steps for revenue recognition: (i) Identification of the contract, or contracts, with the customer The Company considers the terms and conditions of the engagement in identifying the contracts. The Company determines a contract with a customer to exist when the contract is approved, each party’s rights regarding the services to be transferred can be identified, the payment terms for the services can be identified, it has been determined the customer has the ability and intent to pay, and the contract has commercial substance. At contract inception, the Company will evaluate whether two or more contracts should be combined and accounted for as a single contract and whether the combined or single contract includes more than one performance obligation. The Company applies judgment in determining the customer’s ability and intent to pay, which is based on a variety of factors, including the customer’s historical payment experience or, in the case of a new customer, credit, and financial information pertaining to the customer. (ii) Identification of the performance obligations in the contract Performance obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily available from third parties or from the Company and are distinct in the context of the contract, whereby, in respect of core subscription services, we have combined promises for access to the data intelligence platform, the output derived from such platform coupled with, in a marketing intelligence use case, access with the related obligation to provide use of the platform to execute customers’ marketing strategies as a single performance obligation. Sale of operational products is evaluated to be a distinct performance obligation, as further explained in the section “Sale of operational products”. (iii) Determination of the transaction price The transaction price is determined based on the consideration to which the Company expects to be entitled in exchange for transferring services to the customer. The transaction price includes platform subscription fees based on the contracted usage of Near platform for analytics, data enrichment, data feeds as outputs from the platform and for executing customers’ marketing campaigns as well as variable consideration associated with overage fees on exceeded media execution limits as specified in respective contracts, where relevant. Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. In a marketing intelligence use case, the Company would be entitled to a platform fee even if the customer does not opt for contracted usage level of media execution committed by the Company. None of the Company’s contracts contain a significant financing component. (iv) Allocation of the transaction price to the performance obligations in the contract Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on each performance obligation’s relative standalone selling price (“SSP”). Contracts typically have one performance obligation of providing access to the core subscription service or access to relevant outputs from the Near platform. On occasion, contracts include provision of certain operational products on a short term, fixed fee basis which reflect their respective SSP. (v) Recognition of the revenue when, or as, a performance obligation is satisfied Revenue is recognized at the time the related performance obligation is satisfied by transferring the control of the promised service to a customer. Revenue in respect of core subscription services is recognized over the contractual terms during which the customer is given access to the platform or the output from the platform. With respect to revenue from operational products, the Company recognizes revenue as services are delivered. The Company generates all its revenue from contracts with customers. Core subscription revenue The Company generates revenue from subscriptions to customers that enable them to access the Company’s cloud -based -making -to-date A time -elapsed -based ratably over the contract term beginning on the date access to the subscription product is provisioned. Most of the customer agreements have a minimum term of one (1) year with various payment terms ranging from monthly to quarterly in arrears and in few cases, payments in advance. Also, many contracts have auto -renewal -by-case -alone Sale of Operational products The Company derives revenue from providing customized reports and other insights to customers on short term fixed fee basis. The Company recognizes such revenues from the sales of these operational products upon delivery to the customers (i.e., at a point in time basis). Refer to note 16 for details. Practical expedients The Company has utilized the practical expedient available under ASC 606, Revenue from Contracts with Customers and does not disclose the following: i) ii) k) Stock-based compensation Stock -based -classified -based -employees -07 -Based -based -pricing -Scholes -based -line -based l) Net loss per share Basic and diluted net loss per share attributable to common stockholders is presented in conformity with the two -class -class -class the period to be allocated between common and participating securities based upon their respective rights to shares in undistributed earnings as if all income (loss) for the period had been distributed. Based on the above, the redeemable convertible preferred stock, stock options, restricted stock units and warrants are not considered as participating securities. Basic net loss per share is calculated by dividing the net loss attributable to common stockholders by the weighted -average -average -dilutive m) Changes in accounting policies and recently issued accounting pronouncements The Company is an “emerging growth company”, as defined in Section 2(a) of the Securities Act of 1933, as amended, (the “Securities Act”), as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). The JOBS Act provides that an emerging growth company can take advantage of an extended transition period for complying with new or revised accounting standards. Thus, an emerging growth company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. The Company has elected to take advantage of the extended transition period to comply with new or revised accounting standards and to adopt certain of the reduced disclosure requirements available to emerging growth companies. As a result of the accounting standards election, the Company will not be subject to the same implementation timeline for new or revised accounting standards as other public companies that are not emerging growth companies which may make comparison of the Company’s financial statements to those of other public companies more difficult. The Company will remain an emerging growth company until the earlier of (1) the last day of the fiscal year (a) following January 11, 2026, (b) in which the Company has total annual gross revenue of at least $1.235 billion or (c) in which the Company is deemed to be a large accelerated filer, which means the market value of common stock that is held by non -affiliates -convertible -year In September 2022, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2022 -04 -50 In October 2021, the FASB issued ASU No. 2021 -08	2 a) Basis of presentation and principles of consolidation The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”). The accompanying consolidated financial statements reflect all adjustments including normal recurring adjustments, which, in the opinion of management, are necessary to present fairly the financial position, results of operations, and cash flows for the periods presented in accordance with US GAAP. The consolidated financial statements include the financial statements of the Company and its wholly owned subsidiaries. All significant transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation. The results of subsidiaries acquired or disposed of are recorded in the consolidated statements of operations from the effective date of acquisition or up to the effective date of disposal, as appropriate. b) Use of estimates The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions, which affect the reported amounts in the consolidated financial statements. Estimates are based on historical experience, where applicable, and other assumptions which management believes are reasonable under the circumstances. On an ongoing basis, the Company evaluates its estimates, including those related to the incremental borrowing rate (“IBR”) applied in lease accounting, useful lives of property and equipment and intangible assets, the nature and timing of the satisfaction of performance obligations, allowance for credit losses on accounts receivables, fair values of investments and other financial instruments, fair value of acquired intangible assets and goodwill, stock based compensation, income taxes, certain deferred tax assets and tax liabilities, and other contingent liabilities. Management believes that the estimates used in the preparation of the consolidated financial statements are reasonable. Although these estimates are inherently subject to judgment and actual results could differ from those estimates, management believes that the estimates used in the preparation of the consolidated financial statements are reasonable. Management monitors the effects of the global macroeconomic environment, including increasing inflationary pressures; social and political issues; regulatory matters, geopolitical tensions; and global security issues. The Company is also mindful of inflationary pressures on its cost base and is monitoring the impact on customer preferences. c) Segment reporting The Company has a single operating and reportable segment. The Company’s Chief Executive Officer is its Chief Operating Decision Maker, who reviews financial information presented on a consolidated basis for the purposes of making operating decisions, allocating resources and evaluating financial performance. For information regarding the Company’s revenue by geographic area, see note 20. d) Cash and cash equivalents Cash and cash equivalents primarily represent bank balances in current accounts. The Company considers all short -term e) Restricted cash Certain deposits are restricted as to withdrawal or usage against these deposits. Restricted term deposits are classified as current assets based on the term of the deposit and the expiration date of the underlying restriction. For information regarding the Company’s restricted cash, see note 4. f) Investments Equity securities Equity investments, other than equity method investments, are measured at fair value with changes in fair value recognized in the consolidated statements of operations in accordance with Accounting Standard Updates (“ASU”) 2016 -01 Marketable securities Marketable securities represent investments in mutual funds having readily determinable fair value. These mutual funds meet certain criteria for equity investments in accordance with ASU 2016 -01 Short term investments Accounting for the Company’s debt securities varies depending on the legal form of the security, the Company’s intended holding period for the security, and the nature of the transaction. Investments in debt securities are classified as held -to-maturity -to-maturity g) Financial instruments and concentration of credit risk Financial instruments that potentially subject the Company to concentration of credit risk are reflected principally in cash and cash equivalents, restricted cash, marketable securities, investment in debt securities, term deposits with banks and accounts receivables. The Company places its cash and cash equivalents, marketable securities and investment in commercial paper, term deposits with banks and funds respectively with high credit/investment grade ratings to limit the amount of credit exposure with any one bank/fund and conducts ongoing evaluations of the creditworthiness of the banks and funds with which it does business. To reduce its credit risk on accounts receivable, the Company conducts ongoing credit evaluations of its debtors. h) Accounts receivables, net Accounts receivable primarily comprise of cash due from customers and are recorded at the invoiced amount, net of an allowance for credit losses. The Company pools its accounts receivable based on similar risk characteristics in estimating expected credit losses. Credit losses for accounts receivable are based on the roll -rate has established a provision matrix based on historical credit loss experience, adjusted for forward -looking -looking A financial asset is written off when it is deemed uncollectible and there is no reasonable expectation of recovering the contractual cash flows. Expected recoveries of amounts previously written off, not to exceed the aggregate amounts previously written off, are included in determining the allowance at each reporting period. Allowance for credit losses are presented as a credit loss expense within “General and administrative” on the consolidated statements of operations. Subsequent recoveries of amounts previously written off are credited against the same line item. i) Property and equipment Recognition and measurement Plant and equipment are stated at cost less accumulated depreciation and amortization and accumulated impairment loss. Expenditures for replacements and improvements are capitalized, whereas the costs of maintenance and repairs are charged to earnings as incurred. The Company depreciates and amortizes all property and equipment using the straight -line • 5 years • 2 – 3 years • 10 years • 3 years • Useful life or lease term, whichever is lower Software acquired for internal use is included in property and equipment on the Company’s consolidated balance sheet and amortized on a straight -line Capital work in progress is not depreciated until it is ready to be used. Depreciation methods, useful lives and residual values are reviewed at the end of each reporting period and adjusted if appropriate. j) Business combinations The Company accounts for an acquisition as a business combination if the assets acquired and liabilities assumed in the transaction constitute a business in accordance with Accounting Standard Codification (“ASC”) Topic 805 “Business Combinations”. Such acquisitions are accounted using the acquisition method by recognizing the identifiable tangible and intangible assets acquired and liabilities assumed, and any non -controlling Where the set of assets acquired and liabilities assumed doesn’t constitute a business, it is accounted for as an asset acquisition where the individual assets and liabilities are recorded at their respective relative fair values corresponding to the consideration transferred. Goodwill Goodwill represents the excess of the purchase price over the fair value of net assets acquired in business acquisitions accounted for using the acquisition method of accounting and is not amortized. Goodwill is measured and tested for impairment on an annual basis in accordance with ASC 350, Intangibles — Goodwill and Other, or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. Such events and changes may include: significant changes in performance related to expected operating results, significant changes in asset use, significant negative industry or economic trends, and changes in our business strategy. The Company’s test for goodwill impairment starts with a qualitative assessment to determine whether it is necessary to perform the quantitative goodwill impairment test. If qualitative factors indicate that the fair value of the reporting unit is more likely than not less than its carrying amount, then a quantitative goodwill impairment test is performed. For the purposes of impairment testing, the Company determined that it has only one reporting unit. The Company completed the annual impairment test and did not recognize any goodwill impairment charges in the years ended December 31, 2022 and 2021. Intangible assets The Company amortizes intangible assets with finite lives over their estimated useful lives using a method of amortization that reflects the pattern in which the economic benefits of the intangible assets are consumed or otherwise realized and reviews them for impairment whenever an impairment indicator exists. k) Leases The Company determines if a contract contains a lease at inception of the arrangement based on whether it has the right to obtain substantially all the economic benefits from the use of an identified asset and whether it has the right to direct the use of an identified asset in exchange for consideration, which relates to an asset which the Company does not own. Right of use (“ROU”) assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. ROU assets are initially measured at an amount equal to the lease liabilities and adjusted for lease incentives received and initial direct costs, if any. Lease liabilities are recognized at the present value of the future lease payments at the lease commencement date. The interest rate used to determine the present value of the future lease payments is the Company’s incremental borrowing rate, for the purpose of computing lease liabilities based on the remaining lease term and the rates prevailing in the jurisdiction where the lease was executed. Only fixed payments or in -substance The Company’s leases include its corporate offices. The lease term of operating leases vary from 11 months to 6 years. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. The Company’s lease agreements generally do not contain any residual value guarantees or restrictive covenants. Operating leases are included in operating lease ROU assets, current and non -current -line -line l) Impairment of long-lived assets The Company evaluates its long -lived m) Fair value measurements and financial instruments The Company holds financial instruments that are measured at fair value which is determined in accordance with a fair value hierarchy that prioritizes the inputs and assumptions used, and the valuation techniques used to measure fair value. The three levels of the fair value hierarchy are described as follows: Level 1: Inputs are unadjusted quoted prices in active markets for identical assets or liabilities. Level 2: Inputs are quoted prices for similar assets and liabilities in active markets or quoted prices for identical or similar instruments in markets that are not active and model- derived valuations in which all significant inputs and significant value drivers are observable in active markets. Level 3: Inputs are unobservable inputs based on the Company’s assumptions and valuation techniques used to measure assets and liabilities at fair value. The inputs require significant management judgment or estimation. The Company’s assessment of the significance of a particular input to the fair value measurement requires judgment and may affect the determination of fair value of assets and liabilities and their placement within the fair value hierarchy levels. The Company establishes the fair value of its assets and liabilities using the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date and established a fair value hierarchy based on the inputs used to measure fair value. The recorded amounts of certain financial instruments, including cash and cash equivalents, prepaid expenses and other assets accounts, accounts payable, and accrued expenses and other liabilities approximate fair value due to their relatively short maturities. n) Foreign currency The Company’s consolidated financial statements are reported in U.S. dollars which is also its functional currency. The functional currency for the Company’s subsidiaries in USA, Australia, Japan, India and France are their respective local currencies and the functional currency of the Company’s subsidiary in Singapore is U.S. dollars. The translation of the functional currencies of the Company’s subsidiaries into U.S. dollars is performed for balance sheet accounts using the exchange rates in effect as of the balance sheet date and for revenues and expense accounts using an average exchange rate prevailing during the respective period. The gains or losses resulting from such translation are reported as currency translation adjustments under accumulated other comprehensive loss as a separate component of stockholders’ deficit on the consolidated balance sheets. Monetary assets and liabilities of each subsidiary denominated in currencies other than the subsidiary’s functional currency are translated into their respective functional currency at the rates of exchange prevailing on the balance sheet date. Transactions of each subsidiary in currencies other than the subsidiary’s functional currency are translated into the respective functional currencies at the average exchange rate prevailing during the period of the transaction. The gains or losses resulting from foreign currency transactions are included in the consolidated statements of operations. o) Fair value option Under the Fair Value Option (FVO) subsections of ASC Subtopic 825 -10 -by-instrument -specific p) Variable interest entities The Company evaluates its ownership, contractual and other interests in entities to determine if it has a variable interest in an entity. These evaluations are complex, involve judgment, and the use of estimates and assumptions based on available historical and prospective information, among other factors. If the Company determines that an entity for which it holds a contractual or ownership interest in is a VIE and that the Company is the primary beneficiary, the Company consolidates such entity in its consolidated financial statements. The primary beneficiary of a VIE is the party that meets both of the following criteria: (1) has the power to make decisions that most significantly affect the economic performance of the VIE; and (2) has the obligation to absorb losses or the right to receive benefits that in either case could potentially be significant to the VIE. If the Company is not deemed to be the primary beneficiary in a VIE, the Company accounts for the investment or other variable interests in a VIE in accordance with applicable GAAP. q) Revenue recognition The Company derives revenue primarily from i) core subscription services and ii) sale of operational products. Revenue is recognized when, or as, the related performance obligation is satisfied by transferring the control of the promised service to a customer. The amount of revenue recognized reflects the consideration that the Company expects to be entitled to receive in exchange for these services. The Company applies the following steps for revenue recognition: (i) Identification of the contract, or contracts, with the customer The Company considers the terms and conditions of the engagement in identifying the contracts. The Company determines a contract with a customer to exist when the contract is approved, each party’s rights regarding the services to be transferred can be identified, the payment terms for the services can be identified, it has been determined the customer has the ability and intent to pay, and the contract has commercial substance. At contract inception, the Company will evaluate whether two or more contracts should be combined and accounted for as a single contract and whether the combined or single contract includes more than one performance obligation. The Company applies judgment in determining the customer’s ability and intent to pay, which is based on a variety of factors, including the customer’s historical payment experience or, in the case of a new customer, credit, and financial information pertaining to the customer. (ii) Identification of the performance obligations in the contract Performance obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily available from third parties or from the Company and are distinct in the context of the contract, whereby, in respect of core subscription services, we have combined promises for access to the data intelligence platform, the output derived from such platform coupled with, in a marketing intelligence use case, access with the related obligation to provide use of the platform to execute customers’ marketing strategies as a single performance obligation. Sale of operational products is evaluated to be a distinct performance obligation, as further explained in the section “Sale of operational products”. (iii) Determination of the transaction price The transaction price is determined based on the consideration to which the Company expects to be entitled in exchange for transferring services to the customer. The transaction price includes platform subscription fees based on the contracted usage of Near platform for analytics, data enrichment, data feeds as outputs from the platform and for executing customers’ marketing campaigns as well as variable consideration associated with overage fees on exceeded media execution limits as specified in respective contracts, where relevant. Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. In a marketing intelligence use case, the Company would be entitled to a platform fee even if the customer does not opt for contracted usage level of media execution committed by the Company. None of the Company’s contracts contain a significant financing component. (iv) Allocation of the transaction price to the performance obligations in the contract Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on each performance obligation’s relative standalone selling price (“SSP”). Contracts typically have one performance obligation of providing access to the core subscription service or access to relevant outputs from the Near platform. On occasion, contracts include provision of certain operational products on a short term, fixed fee basis which reflect their respective SSP. (v) Recognition of the revenue when, or as, a performance obligation is satisfied Revenue is recognized at the time the related performance obligation is satisfied by transferring the control of the promised service to a customer. Revenue in respect of core subscription services is recognized over the contractual terms during which the customer is given access to the platform or the output from the platform. With respect to revenue from operational products, the Company recognizes revenue as services are delivered. The Company generates all its revenue from contracts with customers. Core subscription revenue The Company generates revenue from subscriptions to customers that enable them to access the Company’s cloud -based -making -to-date A time -elapsed -renewal the customer and the contracts do not entitle Near’s customers to a refund or partial refund upon cancellation of the relevant contracts. The auto renewal provisions are evaluated on a case -by-case -alone Sale of Operational products The Company derives revenue from providing customized reports and other insights to customers on short term fixed fee basis. The Company recognizes such revenues from the sales of these operational products upon delivery to the customers (i.e., at a point in time basis). Refer note 20 for details. Practical expedients “The Company has utilized the practical expedient available under ASC 606, Revenue from Contracts with Customers and does not disclose the following: i) ii) r) Employee benefit plans Contributions to defined contribution plans are charged to the consolidated statements of operations in the period in which services are rendered by the covered employees. Current service costs for defined benefit plans are accrued in the period to which they relate. The liability in respect of defined benefit plans is calculated annually by the Company using the projected unit credit method. Prior service cost, if any, resulting from an amendment to a plan is recognized and amortized over the remaining period of service of the covered employees. Net actuarial gains and losses are immediately recognized in the consolidated statements of operations. The Company records annual amounts relating to its defined benefit plans based on calculations that incorporate various actuarial and other assumptions, including discount rates, mortality, future compensation increases and attrition rates. The Company reviews its assumptions on an annual basis and makes modifications to the assumptions based on current rates and trends when it is appropriate to do so. The effect of modifications to those assumptions is recorded in net periodic cost in its entirety immediately. The Company believes that the assumptions utilized in recording its obligations under its plans are reasonable based on its experience and market conditions. s) Stock-based compensation Stock -based -classified -based -employees -07 -Based -based -pricing -Scholes -based -line are accounted for as they occur. Stock -based t) Income taxes The Company accounts for income taxes using the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the Company’s consolidated financial statements. In estimating future tax consequences, generally all expected future events other than enactments or changes in the tax law or rates are considered. The Company accounts for uncertainty in tax positions recognized in the consolidated financial statements by recognizing a tax benefit from an uncertain tax position when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. Income tax positions must meet a more -likely -not Valuation allowances are established when necessary to reduce deferred tax assets to the amounts that are more likely than not expected to be realized based on the weighting of positive and negative evidence. Future realization of deferred tax assets ultimately depends on the existence of sufficient taxable income of the appropriate character within the carryback or carry forward periods available under the applicable tax law. The Company regularly reviews the deferred tax assets for recoverability based on historical taxable income, projected future taxable income, the expected timing of the reversals of existing temporary differences and tax planning strategies. The Company’s judgment regarding future profitability may change due to many factors, including future market conditions and the ability to successfully execute the business plans and/or tax planning strategies. Should there be a change in the ability to recover deferred tax assets, the Company’s income tax provision would increase or decrease in the period in which the assessment is changed. u) Net loss per share Basic and diluted net loss per share attributable to common stockholders is presented in conformity with the two -class -class -class Basic net loss per share is calculated by dividing the net loss attributable to common stockholders by the weighted -average -average -dilutive v) Expenses Set forth below is a brief description of the components of the Company’s expenses: i. Cost of revenue, exclusive of depreciation and amortization Cost of revenue primarily consists of costs related to third -party -related -time ii. Product and technology Product and technology expenses primarily consist of personnel -related -personnel-related -party iii. Sales and marketing Sales and marketing expenses primarily consist of personnel -related iv. General and administrative General and administrative expenses consist primarily of personnel -related -personnel -related w) Changes in accounting policies and recently issued accounting pronouncements The Company is expected to be an “emerging growth company”, as defined in Section 2(a) of the Securities Act of 1933, as amended, (the “Securities Act”), as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). The JOBS Act provides that an emerging growth company can take advantage of an extended transition period for complying with new or revised accounting standards. Thus, an emerging growth company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. The Company has elected to take advantage of the extended transition period to comply with new or revised accounting standards and to adopt certain of the reduced disclosure requirements available to emerging growth companies. As a result of the accounting standards election, the Company will not be subject to the same implementation timeline for new or revised accounting standards as other public companies that are not emerging growth companies which may make comparison of the Company’s financial statements to those of other public companies more difficult. In August 2020, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2020 -06 -Debt -Contracts -converted -06 In September 2022, the FASB issued ASU No. 2022 -04 -50 In March 2020, the FASB issued authoritative guidance to provide optional relief for companies preparing for the discontinuation of interest rates such as the London Interbank Offered Rate (“LIBOR”) and applies to lease and other contracts, hedging instruments, held -to-maturity In October 2021, the FASB issued ASU No. 2021 -08
Kludein I Acquisition Corp. [Member]
Summary of significant accounting policies [Abstract]
Summary of significant accounting policies		NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the SEC. Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly -owned Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent public accounting firm attestation requirements of Section 404 of the Sarbanes -Oxley Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non -emerging Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of income and expenses during the reporting periods. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the consolidated financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short -term Marketable Securities Held in Trust Account At December 31, 2022, substantially all of the assets held in the Trust Account were held in money market funds which are invested primarily in U.S. Treasury securities. At December 31, 2021, substantially all of the assets held in the Trust Account were primarily invested in U.S. Treasury securities. All of the Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the consolidated balance sheets at fair value at the end of each reporting period. Interest earned and gains and losses resulting from the change in fair value of investments held in the Trust Account are included in the accompanying consolidated statements of operations. The estimated fair values of investments held in Trust Account are determined using available market information. Class A Common Stock Subject to Possible Redemption The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480, “Distinguishing Liabilities from Equity.” Class A common stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including Class A common stock that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, Class A common stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders’ deficit section of the Company’s consolidated balance sheets. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable common stock to equal the redemption value at the end of each reporting period. Immediately upon the closing of the Initial Public Offering, the Company recognized the re -measurement -in At December 31, 2022 and 2021, the shares of Class A common stock reflected in the consolidated balance sheets as temporary equity were reconciled in the following table: Number of Shares Carrying Amount Gross proceeds for the Initial Public Offering 17,250,000 $ 172,500,000 Less: Proceeds allocated to the initial fair value of Public Warrants — (6,210,000 ) Class A common stock issuance costs — (9,527,789 ) Fair value of Founder Shares attributable to Anchor Investor allocated to redeemable Class A common stock, net of allocated transaction costs — (4,252,433 ) Plus: Remeasurement of carrying value to redemption value — 19,990,222 Class A common stock subject to possible redemption, as of December 31, 2021 17,250,000 172,500,000 Less: Class A common stock redeemed, including Trust Account earnings of $32,631 (6,845,606 ) (68,488,691 ) Plus: Extension Funds from Sponsor — 1,373,380 Near Extension Note — 686,690 Remeasurement of carrying value to redemption value — 1,135,977 Class A common stock subject to possible redemption, as of December 31, 2022 10,404,394 $ 107,207,356 Warrant Liabilities The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company accounts for warrants as either equity -classified -classified For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid -in -cash -Ross-Rubenstein -Ross-Rubenstein Allocation of issuance costs The Company accounts for the allocation of its issuance costs to its warrants using the guidance in ASC Topic 470 -20 -20 -measured Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Financial Accounting Standards Board (“FASB”) ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2022 and 2021. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. The Company has identified the United States as its only tax jurisdiction. The Company is subject to income taxation by major taxing authorities since inception. These examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with federal and state tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next 12 months. For interim periods, the income tax provision or benefit related to ordinary income or loss is computed at an estimated annual effective income tax rate and the income tax provision or benefit related to all other items is individually computed and recognized when the items occur. Inflation Reduction Act of 2022 On August 16, 2022, the Inflation Reduction Act of 2022 (the “IR Act”) was signed into federal law. The IR Act provides for, among other things, a new U.S. federal 1% excise tax on certain repurchases of stock by publicly traded U.S. domestic corporations and certain U.S. domestic subsidiaries of publicly traded foreign corporations occurring on or after January 1, 2023. The excise tax is imposed on the repurchasing corporation itself, not its stockholders from which shares are repurchased. The amount of the excise tax is generally 1% of the fair market value of the shares repurchased at the time of the repurchase. However, for purposes of calculating the excise tax, repurchasing corporations are permitted to net the fair market value of certain new stock issuances against the fair market value of stock repurchases during the same taxable year. In addition, certain exceptions apply to the excise tax. The U.S. Department of the Treasury (the “Treasury”) has been given authority to provide regulations and other guidance to carry out and prevent the abuse or avoidance of the excise tax. Any redemption or other repurchase that occurs after December 31, 2022, in connection with a Business Combination, extension vote or otherwise, may be subject to the excise tax. In January 2023, 9,786,530 Net Income (Loss) per Share of Common Stock The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share”. Net (loss) income per share of common stock is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding for the period. The Company applies the two -class -measurement The calculation of diluted income (loss) per share of common stock does not consider the effect of the warrants issued in connection with the (i) Initial Public Offering, and (ii) the private placement since the exercise of the warrants is contingent upon the occurrence of future events. The warrants are exercisable to purchase 13,825,000 Founder Shares subject to forfeiture (see Note 5) are not included in weighted average shares outstanding for basic net income (loss) per share until the forfeiture restrictions lapse, however, they are included in weighted average shares outstanding for diluted net (loss) income per share for the entire period. The following table reflects the calculation of basic and diluted net income (loss) per share of common stock (in dollars, except share amounts): For the Years Ended December 31, 2022 2021 Class A Class B Class A Class B Basic and diluted net income (loss) per share of common stock Numerator: Allocation of net income (loss) $ 3,842,900 $ 1,189,669 $ (323,233 ) $ (82,793 ) Denominator: Basic and diluted weighted average shares outstanding 13,930,350 4,312,500 16,776,099 4,297,047 Basic and diluted net income (loss) per share of common stock $ 0.28 $ 0.28 $ (0.02 ) $ (0.02 ) Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $250,000. The Company has not experienced losses on these accounts. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurement,” approximates the carrying amounts represented in the Company’s consolidated balance sheets, primarily due to their short -term Recent Accounting Standards Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s consolidated financial statements.

Recapitalization

Recapitalization	3 Months Ended
	Mar. 31, 2023
Recapitalization [Abstract]
Recapitalization	Note 3 Recapitalization As discussed in Note 1, “Organization and Description of Business”, on the Closing Date, Near Holdings completed the acquisition of KludeIn, which was accounted for as a reverse recapitalization. Transaction Proceeds Upon closing of the Business Combination, the Company received gross proceeds of $2,235,551 from the Business Combination, offset by total transaction costs of $2,030,677. The following table reconciles the elements of the Business Combination to the condensed consolidated statements of cash flows and the condensed consolidated statement of changes in redeemable convertible preferred stock and stockholders’ equity (deficit) for the period ended March 31, 2023: Cash-trust and cash, net of redemptions 2,235,551 Less: transaction costs and advisory fees, paid (2,030,677 ) Net proceeds from the Business Combination 204,874 Less: transaction costs and advisory fees, accrued (12,947,639 ) Less: public and private placement warrants (2,296,333 ) Less: promissory note and working capital loan (1,795,280 ) Less: others, net (445,535 ) Reverse recapitalization, net (17,279,913 ) The number of shares of common stock issued immediately following the consummation of the Business Combination were: KludeIn Class A common stock, outstanding prior to the Business Combination 10,404,394 Less: Redemption of KludeIn Class A common stock (10,205,269 ) Class A common stock of KludeIn 199,125 KludeIn Class B common stock, outstanding prior to the Business Combination 4,075,000 Business Combination shares 4,274,125 Near Holding Shares 42,109,018 Common stock immediately after the Business Combination 46,383,143 The number of Near Intelligence, Inc. shares was determined as follows: Near Near Common stock 77,057.894 8,296,074 Convertible preferred stock 307,298.151 33,083,858 Settlement on vesting of restricted share units (see Note 12) 6,773.000 729,086 Total 391,129.045 42,109,018 Public and private placement warrants KludeIn’s 8,625,000 public warrants issued in its initial public offering (the “Public Warrants”) and 5,200,000 warrants issued in connection with private placement at the time of KludeIn’s initial public offering (the “Private Placement Warrants) remained outstanding and became warrants for the Company. (see Note 13 for more details). Redemption Prior to the closing of the Business Combination, certain KludeIn public shareholders exercised their right to redeem certain of their outstanding shares for cash, resulting in the redemption of 10,205,269

Accounts receivable, net

Accounts receivable, net	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Accounts receivable, net [Abstract]
Accounts receivable, net	Note 4 Accounts receivable, net Accounts receivable, net consists of the following: March 31, December 31, Accounts receivable 28,610,774 29,429,331 Allowance for credit losses (3,376,574 ) (3,417,845 ) Accounts receivable, net 25,234,200 26,011,486 As of March 31, 2023 and December 31, 2022, allowance for credit losses represented approximately 12% and 12% of gross accounts receivable. The following table provides details of the Company’s allowance for credit losses: March 31, December 31, 2022 Opening balance 3,417,845 2,073,836 Additions charged 35,840 1,344,009 Bad debts written off (77,111 ) — Closing balance 3,376,574 3,417,845 Accounts receivable includes amounts billed to customers as well as unbilled amounts recognized in accordance with the Company’s revenue recognition policies. Unbilled amounts included in accounts receivable, net, which generally arise from the performance of services to customers in advance of billings, were $697,595 and $1,817,073 as of March 31, 2023 and December 31, 2022 respectively.	5 Accounts receivable, net consists of the following As of 2022 2021 Accounts receivable 29,429,331 18,833,676 Allowance for credit losses (3,417,845 ) (2,073,836 ) Accounts receivable, net 26,011,486 16,759,840 As of December 31, 2022 and 2021, allowance for credit losses represented approximately 12% and 11% of gross accounts receivable respectively. The following table provides details of the Company’s allowance for credit losses: Year ended 2022 2021 Opening balance 2,073,836 4,383,573 Additions charged 1,344,009 49,709 Bad debts written off — (2,359,446 ) Closing balance 3,417,845 2,073,836 Accounts receivable includes amounts billed to customers as well as unbilled amounts recognized in accordance with the Company’s revenue recognition policies. Unbilled amounts included in trade accounts receivable, net, which generally arise from the performance of services to customers in advance of billings, were $1,817,073 and $1,551,415 as of December 31, 2022 and 2021, respectively.

Prepaid expenses and other curr

Prepaid expenses and other current assets	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Prepaid expenses and other current assets [Abstract]
Prepaid expenses and other current assets	Note 5 Prepaid expenses and other current assets Prepaid expenses and other current assets consist of the following: March 31, December 31, Advanced income and non-income taxes 493,267 648,729 Deposits 300,932 349,041 Prepaid expenses 1,997,312 913,101 Contract assets 177,603 283,772 Advance to related party (note 21) — 1,797,313 Promissory note (1) — 686,690 Other receivables 406,841 284,622 3,375,955 4,963,268 (1) -interest	6 Prepaid expenses and other current assets consist of the following: As of 2022 2021 Advanced income and non-income taxes 648,729 676,276 Deposits 349,041 342,157 Prepaid expenses 913,101 743,006 Contract assets 283,772 266,195 Advance to related party (note 28) 1,797,313 — Promissory note* 686,690 — Other receivables 284,622 222,669 4,963,268 2,250,303 ____________ *

Property and equipment, net

Property and equipment, net	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Property and equipment, net [Abstract]
Property and equipment, net	Note 6 Property and equipment, net The components of property and equipment, net was as follows: March 31, December 31, 2022 Computers 394,378 387,267 Office equipment 94,564 90,111 Furniture and fixtures 325,354 194,715 Leasehold improvements 2,685 2,668 Servers 12,671,736 12,671,736 Total 13,488,717 13,346,497 Less: Accumulated depreciation and amortization (9,840,459 ) (8,722,333 ) 3,648,258 4,624,164 Capital work in progress 52,156 34,415 Total 3,700,414 4,658,579 Depreciation and amortization expense relating to property and equipment for the three months ended March 31, 2023 and March 31, 2022 was $1,118,137 and $1,094,965 respectively.	7 The components of property and equipment, net was as follows: As of 2022 2021 Computers 387,267 269,279 Office equipment 90,111 96,808 Furniture and fixtures 194,715 77,212 Leasehold improvements 2,668 2,956 Servers 12,671,736 12,671,736 Total 13,346,497 13,117,991 Less: Accumulated depreciation and amortization (8,722,333 ) (4,384,968 ) Capital work in progress 34,415 — Total 4,658,579 8,733,023 Depreciation and amortization expense relating to property and equipment amounted to $4,364,448, and $4,359,803 for the years ended December 31, 2022 and 2021 respectively.

Intangible assets, net

Intangible assets, net	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Intangible assets, net [Abstract]
Intangible assets, net	Note 7 Intangible assets, net The amounts allocated to intangible assets from acquisitions includes customer relationships and software. The following table shows the amortization activity of intangible assets: As of March 31, 2023 As of December 31, 2022 Gross Accumulated Net Gross Accumulated Net Customer relationships 12,587,657 (7,026,378 ) 5,561,279 12,585,004 (5,978,395 ) 6,606,609 Software platform 5,622,053 (3,748,035 ) 1,874,018 5,622,053 (3,279,532 ) 2,342,521 Non compete agreement 1,830,236 (180,516 ) 1,649,720 1,830,236 (90,258 ) 1,739,978 20,039,946 (10,954,929 ) 9,085,017 20,037,293 (9,348,185 ) 10,689,108 Amortization expense of intangible assets for the three months ended March 31, 2023 and 2022 was $1,604,313 and $1,284,343, respectively. As of March 31, 2023, the estimated amortization schedule for the Company’s intangible assets for future periods is set out below: 2023 (April to December) 4,798,619 2024 2,570,106 2025 1,073,202 2026 366,047 2027 277,043 Total future amortization expense 9,085,017	9 The amounts allocated to intangible assets from acquisitions includes customer relationships and software. The following table shows the amortization activity of intangible assets: As of As of Gross Accumulated Net Gross Accumulated Net Customer relationships 12,585,004 (5,978,395 ) 6,606,609 9,792,428 (2,492,570 ) 7,299,858 Software platform 5,622,053 (3,279,532 ) 2,342,521 5,622,053 (1,405,513 ) 4,216,540 Non compete agreement 1,830,236 (90,258 ) 1,739,978 20,037,293 (9,348,185 ) 10,689,108 15,414,481 (3,898,083 ) 11,516,398 On October 3, 2022, the Company entered into an asset purchase agreement with BehaveGuru Pty. Ltd. which is engaged in the business data driven marketing, audience curation and management services. The Company acquired customer contracts, brand name, and a couple of employees. In addition, the agreement also provided for non -competition -solicitation -disparagement The transaction was accounted for as an asset acquisition. The purchase price was AUD 7,170,000 (approximately $4,633,256), which was determined based on the settlement of its existing receivables equivalent to AUD 5,820,000 (approximately$3,808,099) and the remaining balance in cash. Of the total purchase price, $2,803,020 was allocated to customer relationships with a useful life of three -compete five -related Amortization expense for the years ended December 31, 2022 and 2021 was $5,456,537 and $3,870,820, respectively. As of December 31, 2022, the estimated amortization schedule for the Company’s intangible assets for future periods is set out below: 2023 6,407,164 2024 2,570,106 2025 1,070,002 2026 366,047 2027 275,789 Total future amortization expense 10,689,108

Goodwill

Goodwill	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Goodwill [Abstract]
Goodwill	Note 8 Goodwill A summary of the changes in carrying value of goodwill is as follows: March 31, December 31, 2022 Opening balance 61,994,758 62,387,725 Effect of exchange rate changes 78,675 (392,967 ) Closing balance 62,073,433 61,994,758	10 As of 2022 2021 A summary of the changes in carrying value of goodwill is as follows: Opening balance 62,387,725 6,352,720 Goodwill relating to acquisitions consummated during the period — 56,423,109 Effect of exchange rate changes (392,967 ) (388,104 ) Closing balance 61,994,758 62,387,725

Convertible Debentures

Convertible Debentures	3 Months Ended
	Mar. 31, 2023
Convertible Debenture [Abstract]
Convertible Debentures	Note 9 Convertible debentures On March 31, 2023, the Company issued Part A -1 -1 At any time, investors are entitled to convert any portion of the outstanding amount into common stock of the Company at a conversion price, including principal and accrued interest that would be the lower of (i) the fixed conversion price of $10.01 per share, or (ii) 75% of the average of the daily volume -weighted In connection with the Part A -1 The warrants met the requirements for equity classification under ASC 480 and ASC 815 and were recorded at the issuance date using a relative fair value allocation method. Fair value of $483,649 allocated to the warrants is reflected as additional paid -in -Scholes -free The Company analyzed the conversion feature of the convertible debentures for derivative accounting consideration under ASC 815 -15 Assumptions used in calculating estimated fair value of the conversion features as of March 31, 2023 is as follows: March 31, Volatility 39.5 % Risk-free rate 3.72 % Contractual term (years) 3.85 Refer to note 19 for details on fair valuation methodology and summary of the changes in fair value.

Borrowings

Borrowings	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Borrowings [Abstract]
Borrowings	Note 10 Borrowings The Company’s borrowings consist of the following: March 31, December 31, Blue Torch finance, net of debt amortization expenses 87,295,194 86,758,378 BPI France 689,598 839,473 BNP Paribas 705,697 748,797 Working capital loan 1,183,335 — Promissory note 1,373,380 — 91,247,204 88,346,648 BPI France Through an acquisition in 2020, the Company acquired various unsecured loan arrangements with an unrelated party, BPI France bearing interest ranging from 1.46% to 5.78% and are repayable in a period ranging between 7 to 8 years. BNP Paribas Through an acquisition in 2020, the Company acquired debt under an unsecured loan arrangement with an unrelated party, BNP Paribas, which bears interest at 0.75% for reinforcement of the financial structure for which repayment started from July 2022. Blue Torch loan On November 4, 2022, the Company entered a facility agreement with Blue Torch Finance LLC (as administrative agent and collateral agent) to secure a commitment of $100,000,000 from lenders (the “Financing Agreement”). Borrowings under the Financing Agreement accrue interest at a floating rate per annum equal to the adjusted Term SOFR plus 9.75% (subject to a floor set at 3.891% as of the effective date). Interest is payable quarterly and the borrowing under the Financing Agreement is scheduled to mature on November 4, 2026. Under the terms of the Financing Agreement, the Company established a controlled account into which $46,000,000 of the proceeds of the total funded amount of the term loans were deposited. Upon the satisfaction of certain conditions (including no default or event of default existing and the Company maintaining the first lien leverage ratios specified in the financing agreement), the Company may request these funds to be released. Upon the occurrence and continuance of any event of default or if the De -SPAC The Blue Torch credit facility is subject to certain financial covenants of leverage ratio and liquidity as specified in the Financing Agreement. On November 4, 2022, the Company utilized $34,993,903 out of total $100,000,000 facility towards repayment of the then existing Deutsche Bank loan and Harbert loan facilities and $15,191,125 was disbursed to one of the Company’s bank accounts for general corporate purposes, net of transaction costs. In connection with the Financing Agreement, the Company also granted warrants to the lenders which are exercisable for an aggregate amount of 1,039,996 (post application of conversion ratio upon Business Combination) shares of the Company’s common stock at $0.001 per share. The warrants are exercisable at any time until 10 years after which the warrants would get expired. The strike price would also be adjusted for down round financing and other standard anti -dilution Refer to note 13 for details for accounting of warrants issued in connection with the Financing Agreement. On March 23, 2023, the Company and Blue Torch Finance LLC entered an amendment to the Financing Agreement (“Consent and Amendment No. 2”) pursuant to which the Company is subject to additional financing and liquidity covenants. Pursuant to the Consent and Amendment No. -money In addition to the foregoing Junior Capital Financing Conditions, on or before May 31, 2023, the Company was required to receive net cash proceeds of at least $50.0 million from the issuance of Junior Capital (the “Subsequent Financing Condition”). The failure to meet either the Junior Capital Financing Conditions or the Subsequent Financing Condition before the applicable date would result in a mandatory prepayment event of the Company’s outstanding obligations pursuant to the Financing Agreement. However, the failure to meet either the Junior Capital Financing Conditions or the Subsequent Financing Condition would not result in an event of default if the mandatory prepayment is made within three business days following the date on which such condition subsequent was not satisfied. In connection with Consent and Amendment No. -time -time As described in Note 9, on March 31, 2023, the Company issued the Part A -1 The Part A -1 -default -1 -1 See Note 22 for a description of subsequent events related to the Financing Agreement. Working Capital Loan In connection with the Business Combination, the Company assumed a working capital loan which was obtained by KludeIn to finance transaction costs in connection with a Business Combination which is currently due on December 31, 2023. The working capital loan is non -interest As of the Closing Date, KludeIn had drawn $1,225,000 on the working capital loan. The working capital loan is accounted at fair value of $421,900 as of Closing Date. As of March 31, 2023, the fair value of the working capital noted amounted to $1,183,335. The assumptions used in calculating estimated fair value of working capital loan as of March 31, 2023 is as follows: March 31, Discount rate 14.85 % Contractual term (years) 0.25 Note Principal 1,225,000 Refer to note 19 for details on fair valuation methodology and summary of changes in fair value. Promissory Note In connection with the Business Combination, the Company assumed a promissory note which was obtained to finance KludeIn transaction costs in connection with a Business Combination. The Promissory note is not convertible and bears no interest and is due on December 31, 2023. As of March 31, 2023, the outstanding balance is $1,373,380. As of March 31, 2023, the aggregate maturities of long -term Annual 2023 (April to December) 5,060,524 2024 537,633 2025 387,004 2026 102,060,364 Total: aggregate maturities of long-term borrowings 108,045,525 Less: carrying value of unamortized borrowings financing costs (16,798,321 ) Net maturities of long-term borrowings 91,247,204 Less: current portion of long-term borrowings (5,196,952 ) Long-term borrowings 86,050,252	12 The Company’s borrowings consist of the following: As of 2022 2021 Harbert loan, net of debt amortization expenses — 15,479,975 Blue Torch finance, net of debt amortization expenses 86,758,378 — BPI France 839,473 1,147,826 CIN Phases — 932,194 BNP Paribas 748,797 910,160 88,346,648 18,470,155 Harbert loan On January 30, 2019, the Company entered into a secured loan arrangement with an unrelated party, Harbert European Specialty Lending Company II S.A.R.L to borrow a loan aggregating to EUR 8,000,000 bearing interest at 12% or one -year At the loan date itself, the Company also entered into a warrant agreement with the lender, governing the terms and conditions of the warrant. The aggregate number of warrant shares which are capable of issue to Harbert European Specialty Lending Company II S.A.R.L (Holder) on exercise of the subscription rights in full shall be equal to EUR 1,200,000 divided by the strike price of $500 per share. The subscription price for each of the warrant share shall, at the absolute discretion of the Holder, be satisfied by either: (a) (b) Warrant shares are equal to the number of warrants as per (a) above multiplied by fair value of each warrant share at exercise date less strike price divided by the fair value of each warrant share at exercise date The warrants are convertible into common stock or any class of new stock issued in a subsequent fundraising. The warrants are exercisable at any time till 10 years after which the warrants would get expired. The strike price would also be adjusted for down round financing and other standard anti -dilution At the time of exit i.e., sale, sale event or listing as defined in the warrant agreement and the revised constitution of the Company, the holders can exercise conditionally on the exit. In case of a sale event, if the Holder does not exercise their subscription rights, then the warrants shall lapse. However, for any other exit clauses, warrants will expire only on the 10 year expiry period. In case of exit event, the Holder is eligible for at least an amount of EUR 1,500,000 in aggregate out of the proceeds of the exit, then the Holder shall have the right to elect to waive all rights under this instrument and instead require the Company to make a cash payment to the Holders of EUR 1,500,000 at the same time as paying proceeds to other stockholders participating in the exit. Pursuant to an amendment agreement dated February 25, 2021, Harbert European Specialty Lending Company II S.A.R.L has provided additional Facility C for an amount Euro equivalent of $15,000,000 bearing interest at 12% or one -year The Company also entered into a deed of amendment dated February 25,2021, wherein it provided additional aggregate number of warrant shares which are capable of being issued to Holder on exercise of the subscription rights in full shall be equal to EUR 1,050,000 divided by the strike price of $730 per share. Further, the deed of amendment dated February 25,2021 provided that in the event that there is an exit, the Holder is eligible for at least an amount of Euro equivalent of $2,500,000 in aggregate out of the proceeds of the exit, then the Holder shall have the right to elect to waive all rights under this Instrument and instead require the Company to make a cash payment to the Holders of the Euro equivalent of $2,500,000 at the same time as paying proceeds to other stockholders participating in the exit. In April 2022, the Company modified the Harbert loan with below terms: a) b) c) d) Additional warrants due to modification provides that in the event that there is an exit and the Holders following exercise of subscription rights in full would receive an amount less than EUR 300,000 in aggregate out of the proceeds of the exit, then the Holders shall have the right to elect to waive all rights under this Instrument and instead require the Company to make a cash payment to the Holders of EUR 300,000 at the same time as paying proceeds to other stockholders participating in the exit. On November 3, 2022, the Company entered into a Global Deed of Discharge and Release to settle the facility out of the proceeds received from the Blue Torch finance. Settlement was effected on November 4, 2022 after deferring interest free balance of $1,218,757, to be payable on April 30, 2023. Settlement was accounted as an extinguishment of debt, and accordingly, the facility was derecognized and deferred settlement payment of $1,218,757 is presented under accrued expenses and other current liabilities. As a result of this extinguishment, the Company recorded $2,228,334 of loss on extinguishment of debt (including prepayment fees) in the consolidated statement of operations for the year ended December 31, 2022. Refer to note 17 for more details for accounting of the above warrants. BPI France Through an acquisition in 2020, the Company acquired various unsecured loan arrangements with an unrelated party, BPI France bearing interest ranging from 1.46% to 5.78% and are repayable in a period ranging between 7 to 8 years. CIN Phase I and Phase II: Through an acquisition in 2020, the Company acquired two phased debts by BPI France, which is in respect of fulfilment of specified project. The debt is in the nature of interest free aid and was subject to waiver of certain amount provided the Company fulfils the pre -defined BNP Paribas Through an acquisition in 2020, the Company acquired debt under an unsecured loan arrangement with an unrelated party, BNP Paribas, which bears interest at 0.75% for reinforcement of the financial structure for which repayment started from July 2022. Montage term advances Through the acquisition of UberMedia Inc. on March 31, 2021, the Company assumed $1,139,935 Term I Advance and $1,094,604 Term II Advance aggregating $2,234,539 in debt from Montage Capital II, L.P. The Term I Advance and Term II Advance are secured and bear interest at a rate of thirteen percent (13%) per annum. With respect to the Term I Advance, principal payments of $44,000 begin on April 1, 2021 and each month thereafter, and the remaining outstanding balance of the Term I Advance becomes immediately due on the maturity date of December 31, 2021. With respect to the Term II Advance, principal payments of $37,000 begin on April 1, 2021 and each month thereafter, and the remaining outstanding balance of the Term II Advance becomes immediately due on the maturity date of August 31, 2021. On April 20, 2021, the Company prepaid the Montage term advances and as a result of this the Company recorded $466,580 of loss on extinguishment of debt (including prepayment fees) in the consolidated statement of operations for the year ended December 31, 2021. Paycheck Protection Program (PPP) loan Through the acquisition of UberMedia Inc. on March 31, 2021, the Company assumed $1,163,081 in debt under the Paycheck Protection Program pursuant to the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) through Santa Cruz County Bank. The loan was originally obtained by UberMedia Inc. on April 27, 2020 for an amount of $1,152,910 and the loan is guaranteed by the United States Small Business Administration (“SBA”). Subject to certain limitations, to the extent that the loan is used for payroll, rent, or utilities during the applicable covered period following the disbursement of the loan, the loan may be forgiven by the SBA. Principal and interest payments will be deferred for the first six months from the month PPP is dated. Interest will accrue at 1% during this period. Subject to the eligible forgiveness amount determined by the U.S. Small Business Administration through the Paycheck Protection Program, any remaining principal will be amortized over the remaining term of PPP in equal monthly payments of principal and interest beginning on the seventh month from the month PPP is dated. All remaining principal and accrued interest is due and payable 2 years from the date of first disbursement. PPP loan is accounted for as debt as per the guidance in ASC 470. The Company applied for the forgiveness in November 2020. There was no interest or principal payments due since the Company applied within the deferral period. In June 2021, the Company received a letter dated June 17, 2021 from Santa Cruz County Bank confirming that the Paycheck Protection Program Loan granted pursuant to the CARES Act in the original principal amount together with all accrued interest thereon was forgiven in full. As a result of this forgiveness, the Company recorded $1,173,744 of gain on extinguishment of debt in the consolidated statement of operations for the year ended December 31, 2021. Deutsche Bank Loan On April 29, 2022, the Company entered into a facility agreement with an unrelated party, Deutsche Bank AG, London Branch to secure commitment of $30,000,000. The rate of interest is the percentage rate per annum which is the aggregate of the margin of 6.50% per annum and reference rate determined based on Term Secured Overnight Financing Rate (“SOFR”) and if that rate is less than one percent., the reference rate shall be deemed to be one percent. Principal repayment is to begin effective October 31, 2023 on a monthly basis at 5.56% of outstanding principal amount. On May 13, 2022, the Company borrowed $20,000,000 of the total $30,000,000 facility. As part of the conditions subsequent, in addition to the lender fees, $3,000,000 is agreed as transaction costs which will be reduced from subsequent disbursal, out of which $1,000,000 was shown as deferred finance cost. On November 3, 2022, the Company entered into a Global Deed of Discharge and Release to settle the facility out of the proceeds received from the Blue Torch finance. Settlement was effected on November 4, 2022 after deferring interest free balance of $2,000,000, to be payable on April 30, 2023. Settlement was accounted as an extinguishment and accordingly the existing facility along with deferred finance cost of $1,000,000 and unpaid finance cost of $3,000,000 as of the settlement date were derecognized and deferred payment of $2,000,000 is presented under accrued expense and other current liabilities. As a result of this extinguishment, the Company recorded $3,592,122 of loss on extinguishment of debt (including prepayment fees) in the consolidated statement of operations for the year ended December 31, 2022. Blue Torch loan On November 4, 2022, the Company entered a facility agreement with Blue Torch Finance LLC (as administrative agent and collateral agent) to secure a commitment of $100,000,000 from lenders. Borrowings under the financing agreement accrue interest at a floating rate per annum equal to the adjusted Term SOFR plus 9.75% (subject to a floor set at 3.891% as of the effective date). Interest is payable quarterly and the borrowing under the financing agreement is scheduled to mature on November 4, 2026. Under the terms of the financing agreement, the Company established a controlled account into which $46,000,000 of the proceeds of the total funded amount of the term loans were deposited. Upon the satisfaction of certain conditions (including no default or event of default existing and the Company maintaining the first lien leverage ratios specified in the financing agreement), the Company may request these funds to be released. Upon the occurrence and continuance of any event of default or if the De -SPAC The Blue Torch credit facility is subject to certain financial covenants of leverage ratio and liquidity as specified in the financing agreement. As of December 31, 2022, the Company is in compliance with the financial covenants. On November 4, 2022, the Company utilized $34,993,903 out of total $100,000,000 facility towards repayment of existing Deutsche Bank loan and Harbert loan facilities and $15,191,125 was disbursed to one of the Company’s bank accounts for general corporate purposes, net of transaction costs. In connection with the financing agreement, the Company also granted warrants to the lenders which are exercisable for an aggregate of 9,660 -dilution In lieu of payment for warrant at the time of exercise, it can be cashless exercised. In which case, the Company shall issue to the holder such number of fully paid and non -assessable X = Y(A -B where: X = the number of shares to be issued to the holder; Y = the number of shares with respect to which warrant is being exercised; A = the fair market value of one share; and B = the warrant price If shares are then traded, the fair market value of a share shall be the average of the closing price for the five trading days immediately preceding. If shares are not then traded, the fair market value of a share shall be as determined jointly by the board of directors of the Company and the holder, each acting in good faith. The fair market value in the case of an exercise in connection with an Acquisition or the de -SPAC -SPAC At any time on the earlier to occur of two years from the date of issuance or the occurrence of certain default and indebtedness -based Refer to note 17 for more details for accounting of the above warrants. As of December 31, 2022, the aggregate maturities of long -term Annual 2023 2,783,060 2024 539,954 2025 380,966 2026 100,129,028 Total: aggregate maturities of long-term borrowings 103,833,008 Less: carrying value of unamortized borrowings financing costs (15,486,360 ) Net maturities of long-term borrowings 88,346,648 Less: current portion of long-term borrowings (2,783,060 ) Long-term borrowings 85,563,558

Accounts Payable

Accounts Payable	3 Months Ended
	Mar. 31, 2023
Accounts Payable [Abstract]
Accounts Payable	Note 11 Accounts Payable March 31, December 31, Accounts payable 26,015,170 9,992,164 26,015,170 9,992,164 In connection with the Business Combination, the Company assumed certain accounts payables amounting to $11,018,750 of KludeIn. Which primarily included the following: 1) Cantor Fitzgerald Omnibus Fee: On March 22, 2023, KludeIn entered into an omnibus fee agreement with Cantor Fitzgerald & Co. and CF Principal Investments LLC (“CFPI”), in which the parties agreed that Cantor Fitzgerald & Co. would receive, in lieu of the cash advisory fee otherwise payable to it, a number of shares of the Company’s common Stock equal to the greater of (i) 600,000 In addition, upon the Business Combination with respect to omnibus fee agreement, the Company must pay CF Principal Investments LLC (“CFPI”), in lieu of the commitment fee otherwise payable to CFPI in Commitment Shares (as defined in the Common Stock Purchase Agreement) pursuant to the Common Stock Purchase Agreement, a non -refundable 2) Underwriting fees: On March 22, 2023, KludeIn and BTIG, LLC, as representative of the several underwriters entered into a letter agreement amending certain terms of an underwriting agreement, dated as of January 6, 2021. Pursuant to the letter agreement, the parties agreed that BTIG, LLC would receive, in lieu of the cash Deferred Underwriting Commission payable to it pursuant to the Underwriting Agreement, a number of shares (the “Deferred Compensation Shares”) of Common Stock equal to the greater of (i) 301,875

Stock based compensation

Stock based compensation	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Stock Based Compensation [Abstract]
Stock based compensation	Note 12 Stock based compensation Employee Stock Option Plan 2014 (“ESOP 2014”) Near Holdings previously maintained the ESOP 2014, under which the stock based awards such as options may be granted to employees, directors and advisors on such terms as may be approved by the Board of directors. The Company has granted stock options to its eligible employees, directors and advisors, which are convertible into equivalent number of common stock once exercised. Upon vesting, the respective person acquired common stock as per their respective grant letter. Options granted under this plan are exercisable up to 10 years after the options are vested. Options issued to employees under this plan vest typically over a four year period and were contingent upon continued employment on each vesting date. In general, options granted vest 25% after the first year of service and ratably each quarter over the remaining 12 quarter period. No share options were exercised and no stock options were granted during the three months ended March 31, 2022. The total share -based Effective as of April 1, 2022, each option award granted under the ESOP 2014 (whether any portion was a vested or unvested) was cancelled for no consideration without a concurrent replacement award (restricted stock units) as the terms of the restricted stock units awards including number of awards and related vesting conditions were not finalized. Therefore, the cancellation transaction was accounted for as a repurchase for no consideration and previously unrecognized compensation cost for unvested options was recognized at the cancellation date of April 1, 2022. 2023 Equity Incentive Plan Prior to the Business Combination, Near Holdings maintained the 2022 Employee Restricted Stock Unit Plan to issue such number of restricted stock units (“RSUs”) at such price and on such terms and conditions as may be fixed or determined by the management. On March 20, 2023, the stockholders of KludeIn considered and approved the Near Intelligence, Inc. 2023 Equity Incentive Plan which became effective on the Closing Date. On March 21, 2023, the Near Holdings Board of Directors cancelled an aggregate of 37,850 RSUs originally granted under the 2022 Employee Restricted Stock Unit Plan. The foregoing amounts represent the number of RSUs prior to the application of the Conversion Ratio. The RSUs were cancelled for no consideration. On the Closing Date, each outstanding Near Holdings RSUs (whether vested or unvested) were converted into a restricted stock unit for the Company’s common stock issued under the 2023 Equity Incentive Plan, such assumed RSUs continued to have and be subject to substantially the same terms and conditions as were applicable to such RSUs under the Near Holdings 2022 Employee Restricted Stock Unit Plan. The aggregate number of shares that may be issued under the 2023 Equity Incentive Plan shall not exceed 5,895,263 The summary of RSUs activity for the three months ended March 31, 2023 is set out below: For the three months ended Number of shares Weighted Unvested Units as of December 31, 2022 5,968 1,351.15 Retroactive application of Conversion Ratio 636,309 (1,338.22 ) Unvested units as of December 31, 2022 642,277 12.93 Granted* 2,333,745 10.57 Vested pending settlement (74,284 ) 12.98 Vested settled (152,940 ) 12.97 Cancelled (42,473 ) 12.74 Unvested units as of March 31, 2023 2,706,325 10.80 * -money As of March 31, 2023, total RSU’s vested were 5,040,232 (post application of the Conversion Ratio), of which 4,074,944 RSUs were cancelled for no consideration, 729,086 RSUs were gross settled and 236,202 RSUs are pending settlement and shares in respect of which will be issued in 2023 after withholding shares to the extent of minimum statutory withholding taxes. Total compensation cost for RSUs amounted to $5,839,117 for the three months ended March 31, 2023. As of March 31, 2023, the total remaining unrecognized stock -based	14 Employee Stock Option Plan 2014 (“ESOP 2014”) Prior to reorganization, Near Pte. Ltd. adopted the ESOP 2014, under which the stock based awards such as options may be granted to employees, Directors and advisors on such terms as may be approved by the Board of directors. The Company has granted stock options to its eligible employees, Directors and advisors, which are convertible into equivalent number of common stock once exercised. Upon vesting, the respective person can acquire common stock as per their respective grant letter. Options granted under this plan are exercisable up to 10 years after the options are vested. Options issued to employees under this plan vest typically over a four year period and is contingent upon continued employment on each vesting date. In general, options granted vest 25% after the first year of service and ratably each quarter over the remaining 12 quarter period. The estimated fair value of stock options granted to employees was determined using the Black -Scholes -average 2021 Expected dividend yield 0.00% Expected volatility 52.60% Risk-free interest rate 2.41% Expected average life of options (in years) 9 Years Expected volatility Risk -free interest rate -coupon Expected term ten Expected dividend yield A summary of stock option activity during the years ended December 31, 2021 is set out below: Years Ended December 31, 2021 Number of Weighted Weighted Aggregate Outstanding at January 1 41,862.299 $ 5.06 9.62 $ 1,988,967 Granted 13,185.400 429.47 Forfeited (4,983.894 ) (10.88 ) Exercised (29,876.229 ) (2.13 ) Outstanding at December 31 20,187.576 285.17 11.61 1,164,204 Vested and exercisable as of December 31, 2021 6,626.813 Weighted average grant-date fair value of options granted during the period $ 60 Cash received by the Company upon the exercise of stock options during the years ended December 31, 2021 amounted to $60,562. Effective as of April 1, 2022, each option award granted under the ESOP 2014 (whether any portion is a vested or unvested) is cancelled for no consideration without a concurrent replacement award (restricted stock units) as the terms of the restricted stock units awards including number of awards and related vesting conditions were not finalized. Therefore, the cancellation transaction was accounted for as a repurchase for no consideration. Previously unrecognized compensation cost for unvested options of $556,494 was recognized at the cancellation date of April 1, 2022. No stock options were granted and no stock options were exercised for the period for January 1, 2022 up to the cancellation date. As of the cancellation date, the options outstanding were 20,187.576 out of which vested options were 6,658.063. Options outstanding had weighted average exercise price of $285.17, the weighted average remaining contractual life of options outstanding was 11.37 years, aggregate intrinsic value of options outstanding were $19,646,241, the aggregate intrinsic value of options outstanding and exercisable was $8,301,210 and weighted average remaining requisite vesting period was 2.92 years. The aggregate intrinsic value of options is determined as the difference between the exercise price of the options and the estimated fair value of the common stock as of each period end. The total stock -based 2022 Employee Restricted Stock Unit Plan (“RSU Plan”) During the year ended December 31, 2022, the Company implemented the RSU plan to issue such number of restricted stock units (“RSUs”), not exceeding 105,000.000 stock units at such price and on such terms and conditions as may be fixed or determined by the management. On May 12, 2022, the Company has granted RSUs at fair market value at the grant date under the RSU plan. Each RSU represents the right to receive one share of the Company’s common stock. The RSUs granted typically have graded vesting schedules of four years from the respective grantee’s original service joining date with first cliff vesting at March 31, 2023 and remaining ratably 6.25% each quarter with an exception of certain RSU awards which are fully vested at the grant date itself. RSUs are subject to the grantee’s continued service relationship with the Company through each such vesting date except for fully vested RSUs given to grantee’s on the grant date. Though, some of the RSU’s are fully vested from an accounting perspective as there is no underlying service vesting condition but the shares of common stock would be legally allotted to the grantees at cliff vesting date of March 31, 2023 and ownership rights would be with the grantees from that date itself. The summary of RSUs activity for the year ended December 31, 2022 is set out below: Year ended Number of Weighted Granted 52,120.000 1,392.20 Vested pending settlement (44,706.000 ) 1,397.51 Forfeited (1,446.000 ) 1,397.51 Unvested units as of December 31, 2022 5,968.000 1,351.15 ____________ * -money During the year ended December 31, 2022, total RSU’s vested from an accounting perspective were 44,706.000, of which approximately 8,719.944 units will be withheld for statutory tax withholding requirements as issuance would be done on a net basis. This tax settlement and shares in common stock would be allotted by the Company on March 31, 2023 and the final tax truing up adjustment would be done at that date itself. Total compensation cost for RSUs amounted to $65,871,147, which included $61,709,849 towards fully vested RSUs for the year ended December 31, 2022. As of December 31, 2022, the total remaining unrecognized stock -based Stock -based Year ended 2022 2021 Cost of revenue 896,511 — Product and technology 5,892,394 (98,487 ) Sales and marketing 4,998,640 10,217 General and administrative 54,687,484 165,290 66,475,029 77,020

Derivative Liabilities

Derivative Liabilities	3 Months Ended
	Mar. 31, 2023
Warrant liabilities [Abstract]
Derivative Liabilities	Note 13 Derivative Liabilities Common stock warrants issued with borrowings As a result of the Business Combination (see Note 1), the Company has retroactively adjusted Near Holdings warrants outstanding and corresponding strike price to give effect to the Conversion Ratio used to determine the number of warrants into which they were converted. In connection with the Harbert loan, the Company granted the lender, warrants equal to EUR 1,200,000 divided by the strike price of $4.64 per share (Tranche 1) and with respect to the additional facility dated February 25, 2021 additional warrants were granted equal to EUR 1,050,000 divided by the strike price of $6.78 per share (Tranche 2). Further, on April 29, 2022 additional warrants were granted equal to $730,000 divided by the strike price of $9.75 per share (Modified Warrants). Tranche 1 and Tranche 2 warrant holders are guaranteed a minimum payout of EUR 2,500,000 (or $4.30 and $6.28 per warrant) in a scenario when equity share value falls below $8.94 and $13.06 and are guaranteed a minimum payout of EUR 1,500,000 (or $5.8 per warrant) in a scenario when equity share value falls below $10.45. Modified Warrants have a minimum exit value of EUR 300,000. Further, in connection with the Financing Agreement with Blue Torch Finance LLC, the Company granted warrants to lenders which are exercisable for an aggregate of 1,039,996 The warrants have been treated as a liability whereby the value of the warrant is estimated at the date of grant and recorded as a liability and as a discount on the loan facility. The warrant liability is revalued to fair value at each reporting date with the corresponding earnings (loss) reflected in the condensed consolidated statements of operations as a change in fair value of derivative liabilities. The fair value of the warrant liability is presented under the caption ‘derivative liabilities’ on the face of the condensed consolidated balance sheet. The discount is amortized ratably through the original maturity date and each of the extended maturity dates. The estimated fair value of the Company’s warrant liabilities, all of which are related to the detachable warrants issued in connection with the loan facilities, were estimated using a closed -ended A comparison of the assumptions used in calculating estimated fair value of such warrant liabilities as of March 31, 2023 and December 31, 2022 is as follows: March 31, December 31, Volatility 39.5% 85.0% – 91.8% Risk-free rate 3.75% – 4.20% 3.8% – 3.9% Contractual term (years) 1.76 – 3.60 6.1 – 9.9 Exercise price 8.94 – 14.12 4.64 – 14.04 Number of warrants in aggregate 1,610,731 1,610,731 Refer to note 19 for details on fair valuation methodology and summary of the changes in fair value. Public warrants and private placement warrants KludeIn’s 8,625,000 public warrants and 5,200,000 warrants issued in connection with private placement at the time of KludeIn’s initial public offering remained outstanding and became warrants for the Company upon the close of the Business Combination. As of March 31, 2023, there were 8,625,000 public warrants outstanding. No fractional shares will be issued upon exercise of the public warrants. The public warrants will become exercisable on the later of (a) 30 days after the consummation of a Business Combination or (b) 12 months from the closing of the KludeIn initial public offering. The public warrants will expire five Once the warrants become exercisable, the Company may call the warrants for redemption (except as described with respect to the private placement warrants): – – – – -trading If and when the warrants become redeemable by the Company, the Company may exercise its redemption right even if the Company is unable to register or qualify the underlying securities for sale under all applicable state securities laws. If the Company calls the public warrants for redemption, as described above, its management will have the option to require any holder that wishes to exercise the public warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of common stock issuable upon exercise of the public warrants may be adjusted in certain circumstances including in the event of a share dividend, extraordinary dividend or recapitalization, reorganization, merger or consolidation. However, except as described below, the public warrants will not be adjusted for issuances of common stock at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the public warrants. As of March 31, 2023, there were 5,200,000 private placement warrants outstanding. The private placement warrants are identical to the public warrants, except that the private placement warrants and the shares of common stock issuable upon the exercise of the private placement warrants will not be transferable, assignable or salable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the private placement warrants will be exercisable on a cashless basis and will be non -redeemable Public warrants and private placement warrants are treated as a liability and are revalued to fair value at each reporting date with the corresponding earnings (loss) reflected in the condensed consolidated statements of operations as a ‘changes in fair value of derivative liabilities’. The fair value of warrant liability is presented under the caption ‘Derivative liabilities’’ on the condensed consolidated balance sheet. Assumptions used in calculating the estimated fair value of public warrants and private placement warrants as of March 31, 2023 is as follows: March 31, Volatility 39.5 % Risk-free rate 3.54 % Dividend yield 0 % Stock price $ 2.52 Remaining term (years) 4.98 Exercise price $ 11.50 Number of warrants in aggregate 13,825,000 Refer to note 19 for details on fair valuation methodology and summary of the changes in fair value.

Redeemable convertible preferre

Redeemable convertible preferred stock	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Redeemable convertible preferred stock [Abstract]
Redeemable convertible preferred stock	Note 14 Redeemable convertible preferred stock As discussed in note As of December 31, 2022 and the Business Combination date, Near Holdings redeemable convertible preferred stock consisted of the following: Authorized Shares Issuance Per share Aggregate Carrying Series A 95,418.000 95,418.000 62.8 62.8 11,987,196 9,814,725 Series B 49,635.000 49,635.000 377.8 377.8 37,500,000 32,074,289 Series C 4,910.000 4,909.756 1,018.4 1,018.4 10,000,000 8,412,280 Series D 91,195.000 91,194.915 666.7 666.7 121,000,000 87,189,092 Series U 66,141.000 66,140.480 1,048.4 1,048.4 72,558,109 69,926,851 307,299.000 307,298.151 253,045,305 207,417,237 Upon the closing of the Business Combination, 307,298.151	18 On March 31, 2021, the Company issued 66,140.480 Series U Preferred stock amounting to $69,339,742 as purchase consideration to acquire 100% of the outstanding equity interests in UberMedia (see note 3). The preferred stock issuance costs were not material. As of December 31, 2022 and 2021, the Company’s redeemable convertible preferred stock consisted of the following: As of December 31, 2022 and 2021 Authorized Shares Issuance Per share Aggregate Carrying Series A 95,418.000 95,418.000 62.8 62.8 11,987,196 9,814,725 Series B 49,635.000 49,635.000 377.8 377.8 37,500,000 32,074,289 Series C 4,910.000 4,909.756 1,018.4 1,018.4 10,000,000 8,412,280 Series D 91,195.000 91,194.915 666.7 666.7 121,000,000 87,189,092 Series U 66,141.000 66,140.480 1,048.4 1,048.4 72,558,109 69,926,851 307,299.000 307,298.151 253,045,305 207,417,237 The characteristics of the Company’s redeemable convertible preferred stock are as follows: Dividend The holders of all the series shall be entitled to receive on a pari -passu -cumulative Voting rights Each holder of preferred stock is entitled to the number of votes equal to the number of shares of common stock into which the shares of preferred stock held by such holder could be converted as of the record date. Conversion rights Holders of preferred stock shall be entitled to convert all or any of the preferred stock into fully paid common stock at any time at the conversion ratio of one common stock for every one preferred stock. Liquidation preference In the event of liquidation, dissolution, winding up, any transaction resulting in loss of majority voting powers or control of the board of directors or sale, lease, license or other transfer of 50% or more of the Company’s assets (“Liquidation event”), first to the holders of Series D preferred stock, second to the holders of Series A Preferred stock, Series B Preferred stock, Series C Preferred stock and Series U Preferred stock on a pari passu basis and third, to the holders of common stock and the electing stockholders in the event such electing stockholders have elected to give up their right to receive the preference amount. Such holders shall be paid an amount equal to (a) in the repayment of investment amount (based on, Series A, Series B, Series C, Series D and Series U original issue price) together with any arrears of any declared but unpaid non -cumulative If upon a liquidation event, the assets of the Company legally available for distribution to the holders of the preferred stock are insufficient to permit the payment to such holders of the full liquidation preference amount, then the entire assets of the Company legally available for distribution shall be distributed among all the holders of preferred stock in proportion to the liquidation preference such holders would otherwise be entitled to receive. Anti-dilution rights The Conversion price of the preferred stock will be subject to adjustment on a broad -based In fiscal year 2019, the Company issued 2,280.000 number of warrants to Series C preferred stockholders to purchase 2,280.000 of the Company’s fully paid common stock (i.e., 1:1) at an exercise price of $10 per share as a settlement of down round/anti -dilution -10 and separately exercisable from the preferred stock and, thus, accounted for as a freestanding instrument. furthermore, as the number of shares to be purchased by preferred stockholders are fixed, the warrants are considered indexed to the Company’s own share as it also meets the additional conditions set forth in ASC 815 -40-25-7 Redemption The holders of redeemable convertible preferred stock have no voluntary rights to redeem their shares. The redeemable convertible preferred stock have deemed liquidation provisions which require the shares to be redeemed upon a change in control or deemed liquidation event as defined above. Further, subject to the priority in redemption of Series D Preferred stock, all the preferred stockholders have a redemption right on or before the expiry of 4 years from the issue date or 31 May 2023, whichever is later (Exit Period), in the event that the initial public offering or strategic sale has not occurred during that exit period. Such right shall only be exercised subject to the fulfilment of conditions of the applicable law. Although the redeemable convertible preferred stock are not mandatorily or currently redeemable, a Liquidation event or non -occurrence Accretion of redeemable convertible preferred stock The Company records its redeemable convertible preferred stock at the amount of cash proceeds received (which also approximates fair value) on the dates of issuance, net of issuance costs except Series U preferred stock which were issued as consideration for acquisition of UberMedia Inc. and initially recorded at its fair value on the acquisition date. Since the preferred stock are not currently redeemable, but are probable of becoming redeemable at the option of the preference stockholders at a future date, the Company accretes the carrying amount of its redeemable convertible preferred stock to equal the redemption value at the end of each reporting period using the interest method. The accretion is charged against accumulated deficit. The redemption value of the redeemable convertible preferred stock in relation to Series A, Series B, Series C and Series D Preferred stock, are a USD equivalent of 2 times of the respective investment amount, plus any declared but unpaid dividends on the relevant preferred stock and in relation to Series U Preferred stock, a USD equivalent of 1.5 times of the investment amount, plus any declared but unpaid dividends on the Series U preferred stock. The Company received a letter of intent dated August 26, 2021 from KludeIn I Acquisition Corp., a Delaware blank check company, for the potential business combination which would result in a qualified IPO position ultimately. Pursuant to this transaction, the Company determined that it is more than remote that a qualified IPO will occur before a redemption feature becomes exercisable. Accordingly, the Company did not accrete redeemable convertible preferred stock in accordance with ASC 480 -10-S99-3A

Common stock

Common stock	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Common stock [Abstract]
Common stock	Note 15 Common stock As of March 31, 2023, the Company was authorized to issue 300,000,000 As a result of the Business Combination, all of KludeIn’s Class A common stock and Class B common stock automatically converted into 4,274,125 -for-one The holders of common stock are entitled to receive dividends as declared from time to time and are entitled to one vote per share at meetings of the Company. In the event of liquidation, the holders of common stock are eligible to receive the remaining assets of the Company after distribution to holders of preferred stock based on their liquidation preference. The common stockholders have no preemptive, subscription, redemption or conversion rights. As of March 31, 2023 and December 31, 2022, 46,383,143 and 8,296,074 The following table summarizes the Company’s common stock reserved for future issuance on an as -converted March 31, December 31, Conversion of outstanding redeemable convertible preferred stock — 33,083,858 Restricted stock units (vested pending settlement and unvested) 2,942,527 5,455,290 Warrants 15,584,965 1,610,731 Convertible debentures 2,533,653 — Remaining shares available for future issuance under the RSU plan 2,952,736 3,553,731	19 The authorized capital stock of the Company consists of five hundred thousand (500,000.000) shares, which consist of (i) one hundred ninety -two -nine -five -nine -five -one -five -six -one 19 (cont.) The holders of common stock are entitled to receive dividends as declared from time to time and are entitled to one vote per share at meetings of the Company. In the event of liquidation, the holders of common stock are eligible to receive the remaining assets of the Company after distribution to holders of preferred stock based on their liquidation preference. The common stockholders have no preemptive, subscription, redemption or conversion rights. As of December 31, 2022 and 2021, 77,057.894 and 71,963.894 The following table summarizes the Company’s common stock reserved for future issuance on an as -converted As of 2022 2021 Conversion of outstanding redeemable convertible preferred stock 307,298.151 307,298.151 Stock options issued and outstanding — 20,187.576 Restricted stock units (vested pending settlement and unvested) 50,674.000 — Warrants 14,961.265 6,886.027 Remaining shares available for future issuance under the ESOP Plan — 101,457.955 Remaining shares available for future issuance under the RSU Plan 33,008.690 —

Revenue

Revenue	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Revenue [Abstract]
Revenue	Note 16 Revenue The Company primarily derives subscription based revenue from customers’ access to its cloud based data intelligence platform. The customers use the platform to obtain actionable market intelligence in order to execute their digital marketing campaigns. The following table summarizes revenue by the Company’s service offerings: Three months ended 2023 2022 Core subscription revenue 13,640,744 12,484,365 Sale of operational products recognized point in time 1,866,974 1,574,237 15,507,718 14,058,602 Disaggregation of revenue The following table shows the disaggregation of revenue by geographic areas, as determined based on the country location of its customers: Three months ended 2023 2022 Australia 556,837 998,361 France 4,001,589 3,193,675 India 17,714 — Japan 113,269 140,587 Singapore 128,195 80,621 UAE 340,541 55,482 United Kingdom 316,852 393,240 United States 9,652,548 9,133,088 Others 380,173 63,548 15,507,718 14,058,602 There were two customers that individually represented 28.5% and 22.1% of the Company’s revenue for the three months ended March 31, 2023 and two customers that individually represented 31.1% and 23.8% of the Company’s revenue for the three months ended March 31, 2022. There were two customer that individually represented 57.9% and 15.9% of the Company’s accounts receivable balance as of March 31, 2023 and two customers that individually represented 61.4% and 10.8% of the Company’s accounts receivable balance as of December 31, 2022. Deferred revenue Revenue recognized out of the Company’s deferred revenue balance at the beginning of the period was $1,483,827 and $909,382 during the three months ended March 31, 2023 and 2022, respectively.	20 The Company primarily derive subscription based revenue from customers’ access to its cloud based data intelligence platform. The customers use the platform to obtain actionable market intelligence in order to execute their digital marketing campaigns. The following table summarizes revenue by the Company’s service offerings: Year ended 2022 2021 Core Subscription Revenue 51,862,758 38,940,524 Sale of operational products recognized point in time 7,883,013 6,380,151 59,745,771 45,320,675 Disaggregation of revenue The following table shows the disaggregation of revenue by geographic areas, as determined based on the country location of its customers: Year ended 2022 2021 Australia 4,567,608 4,170,115 France 12,022,258 6,601,755 India 103,900 371,475 Japan 309,063 199,695 Singapore 402,747 738,226 UAE 390,767 653,298 United Kingdom 1,558,806 2,334,095 United States 39,174,040 28,998,625 Others 1,216,582 1,253,391 59,745,771 45,320,675 There were two customers that individually represented 30.0% and 16.1% of the Company’s revenue for the year ended December 31, 2022 and two customers that individually represented 61.4% and 10.8% of the Company’s accounts receivable balance as of December 31, 2022. There was one customer that individually represented 29.5% of the Company’s revenue for the year ended December 31, 2021 and three customers that individually represented 32.1%, 14.1% and 11.7% of the Company’s accounts receivable balance as of December 31, 2021. Deferred revenue Deferred revenue consists of customer billings in advance of revenue being recognized from the Company’s subscription services arrangements. The following table summarizes the changes in the balance of deferred revenue during the periods: Year ended 2022 2021 Balance at beginning of the period 2,171,668 249,804 Add: Billings 8,086,620 4,553,356 Add: Acquired in business combination — 1,874,182 Less: Revenue recognized* (6,923,927 ) (4,502,956 ) Less: foreign exchange loss 13,029 (1,998 ) Balance at end of the period 3,347,390 2,171,668 ____________ * Contract assets Contract assets represent a conditional right to consideration for satisfied performance obligations that become a receivable when the conditions are satisfied. Contract assets are generated when contractual billing schedules differ from the timing of revenue recognition or cash collection and are included in “prepaid expenses and other current assets” and “other assets” in the consolidated balance sheets.

Income taxes

Income taxes	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Income taxes [Abstract]
Income taxes	Note 17 Income taxes The Company is subject to United States federal and state taxes as well as other foreign income taxes. The Company’s tax provision for interim periods is determined using an estimate of its annual effective tax rate, adjusted for discrete items, if any, that arise during the period. Each quarter, the Company updates its estimate of the annual effective tax rate and, if the estimated annual effective tax rate changes, the Company makes a cumulative adjustment in such period. The Company recognized income tax expense of $120,518 and $61,691 for the three months ended March 31, 2023 and 2022, respectively, representing an effective tax rate of ( -0 -1 -deductible The Company regularly assesses the realizability of its deferred tax assets and establishes a valuation allowance if it is more -likely-than-not to regularly assess the realizability of its deferred tax assets. Changes in earnings performance and future earnings projections, among other factors, may cause the Company to adjust the valuation allowance on deferred tax assets, which could materially impact the income tax expense in the period the Company determines that these factors have changed. As of March 31, 2023, the Company continues to maintain a full valuation allowance on its deferred tax assets except in certain foreign jurisdictions. The Company’s major tax jurisdictions are the U.S., Singapore and India and the Company also files income tax returns in other various U.S. states and international jurisdictions. In the U.S., the statute of limitations for Internal Revenue Service examinations remains open for the Company’s federal income tax returns for fiscal years after 2018. The Company’s subsidiaries in India are open to examination by relevant taxing authorities for tax years beginning on or after April 1, 2019. The status of U.S. federal, state and foreign tax examinations varies by jurisdiction. The Company does not anticipate any material adjustments to its condensed consolidated financial statements resulting from tax examinations currently in progress. The Company’s income tax returns may be subject to examination by the taxing authorities. Because application of tax laws and regulations for many types of transactions is susceptible to varying interpretations, amounts reported in the condensed consolidated financial statements could be changed at a later date upon final determination by taxing authorities. Management believes that the Company has no uncertain income tax positions that could materially affect its condensed consolidated financial statements.	23 The Company is subject to United States federal and state as well as other foreign income taxes. The income tax expense consists of the following: Year ended 2022 2021 Current: Federal — 4,316 State 17,551 5,755 Foreign 495,058 287,682 Total current 512,609 297,753 Deferred: Federal — — State — — Foreign (13,442 ) 7,603 Total provision 499,167 305,356 The reconciliation of the statutory income tax rate to the Company’s effective tax rate are as follows: Year ended 2022 2021 U.S federal statutory income tax rate (a) 21.0 % 17.0 % Valuation allowance (17.3 )% (15.4 )% Non-deductible expenses (0.2 )% (3.6 )% Stock based compensation (5.0 )% — Credits 0.4 % — Internal restructuring — (0.3 )% Foreign rate differential (0.5 )% 0.8 % State and local income taxes, net of federal benefit 2.2 % — Others (1.1 )% — Effective tax rate (0.5 )% (1.5 )% (a) The significant components of the Company’s deferred tax assets and liabilities are as follows: As of 2022 2021 Deferred tax assets: Net operating loss carryforwards 18,495,760 13,109,201 Stock based compensation 10,142,989 — Accrued expenses 63,627 — Interest limitation 1,626,806 — R&D and other tax credit carryforwards 3,275,931 2,916,264 Operating lease liabilities 235,782 324,503 Retirement benefits — 58,034 Property and equipment — 341 Others 325,324 462,697 Total deferred tax assets 34,166,219 16,871,040 Valuation allowance (33,046,626 ) (14,063,564 ) Total deferred tax assets, net of valuation allowance 1,119,593 2,807,476 Deferred tax liabilities: Depreciation and amortization (820,603 ) (2,423,334 ) Operating lease right-of-use assets (216,741 ) (305,772 ) Marketable securities — (4,210 ) Total deferred tax liabilities (1,037,344 ) (2,733,316 ) Net Deferred tax assets 82,249 74,160 As of 2022 2021 Classified as Deferred income tax assets 84,470 78,370 Deferred income tax liabilities 2,221 4,210 In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Based upon the analysis of federal and state deferred tax balances, future tax projections and availability of taxable income in the carryback period, the Company recorded a valuation allowance against the Federal, state and international deferred tax assets of $33,046,626 as of December 31, 2022. As of December 31, 2022, the Company has federal net operating losses of $50,435,271, state net operating losses of approximately $62,000,000 and foreign net operating losses of approximately $28,000,000. The Federal and state net operating losses begin to expire in 2030. The foreign net operating losses will carryforward indefinitely. Of the $50,435,271 of the total federal net operating losses, approximately $22,000,000 was generated after December 31, 2017 and will carry forward indefinitely but is subject to an 80% income limitation. At December 31, 2022, the Company had federal and state research tax credit carryforwards of $3,763,076 and $1,090,913, respectively. Federal credit carryforwards will start to expire in 2029 and state credit carryforwards do not expire. At December 31, 2022 and 2021, the Company recorded $1,456,197 and $1,302,053 respectively, of unrecognized tax benefits. The Company’s policy is to recognize interest and penalties related to uncertain tax positions, if any, in the income tax provision. During the years ended December 31, 2022 and 2021, the Company recognized no interest and penalties related to uncertain tax positions. The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate as of December 31, 2022 is Nil The tax years ended December 31, 2019 through December 31, 2022 remain open to examination by the Internal Revenue Service and California Franchise Tax Board. In addition, the utilization of net loss carryforwards are subject to Federal and State review for the periods in which those net losses were incurred. The Company is not under audit by any taxing jurisdictions at this time. Utilization of the net operating loss and research tax credit carryforwards may be subject to an annual limitation based on changes in ownership, as defined by Section 382 and 383 of the Internal Revenue Code of 1986, as amended. The Company has done a preliminary Section 382 study and has determined that $30,300,000 of the state net operating losses will be permanently impaired due to the limitations. The Inflation Reduction Act was passed in August 2022, providing significant incentives for businesses to become more energy efficient by extending, increasing or expanding credits applicable to the production of clean energy and fuels as well as other provisions. These changes did not have a material impact on the tax provision of the Company.
Kludein I Acquisition Corp. [Member]
Income taxes [Abstract]
Income taxes		NOTE 9 — INCOME TAX The Company’s net deferred tax assets and liabilities are as follows: December 31, December 31, Deferred tax assets, net Net operating loss carryforward $ — $ 29,571 Startup and organizational costs 618,152 295,262 Change in fair value of Working Capital Loan (71,622 ) — Unrealized gain on marketable securities — (4,121 ) Total deferred tax assets, net 546,530 320,712 Valuation allowance (618,152 ) (320,712 ) Deferred tax liability, net of valuation allowance $ (71,622 ) $ — The income tax provision consists of the following: December 31, December 31, Federal Current $ 302,394 $ — Deferred (225,819 ) (320,314 ) State and Local Current — — Deferred — — Change in valuation allowance 297,441 320,314 Income tax provision $ 374,016 $ — As of December 31, 2022 and 2021, the Company had $0 and $140,812, respectively, of U.S. federal net operating loss carryovers available to offset future taxable income. Federal net operating loss can be carried forward indefinitely. In assessing the realization of the deferred tax assets, management considers whether it is more likely than not that some portion of all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. After consideration of all of the information available, management believes that significant uncertainty exists with respect to future realization of the deferred tax assets and has therefore established a full valuation allowance. For the year ended December 31, 2022 and 2021, the change in the valuation allowance was $297,441 and $320,314, respectively. A reconciliation of the federal income tax rate to the Company’s effective tax rate is as follows: December 31, December 31, Statutory federal income tax rate 21.0 % 21.0 % State taxes, net of federal tax benefit 0.0 % 0.0 % Change in fair value of warrants (28.0 )% 84.9 % Transaction costs allocable to warrants 0.0 % (27.1 )% Business combination expenses 8.4 % — % Change in valuation allowance 5.5 % (78.9 )% Income tax provision 6.9 % 0.0 % The Company files income tax returns in the U.S. federal jurisdiction and is subject to examination by the various taxing authorities. The Company’s tax returns since inception remain open to examination by the taxing authorities.

Net loss per share attributable

Net loss per share attributable to common stockholders	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Net loss per share attributable to common stockholders [Abstract]
Net loss per share attributable to common stockholders	Note 18 Net loss per share attributable to common stockholders The following table sets forth the computation of basic and diluted net loss per share attributable to common stockholders: For the three months ended 2023 2022 Net loss attributable to common stockholders (19,158,148 ) (3,808,172 ) Weighted-average number of shares outstanding used to compute net loss per share attributable to common stockholders, basic and diluted 16,004,795 7,747,665 Net loss per share attributable to common stockholders, basic and diluted (1.20 ) (0.49 ) The following outstanding shares of potentially dilutive securities were excluded from the computation of diluted net loss per share because including them would have had an anti -dilutive For the three months ended 2023 2022 Redeemable convertible preferred stock — 33,083,858 Stock based compensation — 2,173,404 Unvested restricted stock units 2,706,325 — Warrants 15,584,965 741,353 Convertible debentures 2,553,653 — Total 20,844,943 35,998,615	24 The following table sets forth the computation of basic and diluted net loss per share attributable to common stockholders: Year ended 2022 2021 Net loss attributable to common stockholders (104,221,432 ) (21,055,599 ) Less: Accretion to preferred stock redemption value — (13,463,002 ) (104,221,432 ) (34,518,601 ) Weighted-average number of shares outstanding used to compute net loss per share 96,835.154 63,992.300 Net loss per share attributable to common stockholders, basic and diluted (1,076.28 ) (539.42 ) The following outstanding shares of potentially dilutive securities were excluded from the computation of diluted net loss per share because including them would have had an anti -dilutive As of 2022 2021 Redeemable convertible preferred stock 307,298.151 307,298.151 Stock based compensation — 20,187.576 Unvested restricted stock units 5,968.000 — Warrants 14,961.265 6,886.027 Total 328,227.416 334,371.754

Fair Value Measurements

Fair Value Measurements	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Fair value measurements [Abstract]
Fair value measurements	Note 19 Fair value measurements The Company measures certain financial assets and liabilities, including derivative instruments, at fair value on a recurring basis. The fair value measurements of these financial assets and liabilities were determined using the following inputs as of March 31, 2023 and December 31, 2022: As of March 31, 2023 Fair value measurements at reporting date using Quoted prices Significant Significant Total (Level 1) (Level 2) (Level 3) Liabilities Warrant liabilities – borrowings (1) — — 9,475,769 9,475,769 Warrant liabilities – Public warrants (2) — — 948,750 948,750 Warrant liabilities – private placement warrants (2) — — 572,000 572,000 Embedded derivative (3) — — 708,505 708,505 Working capital loan (4) — — 1,183,335 1,183,335 As of December 31, 2022 Fair value measurements at reporting date using Quoted prices Significant Significant Total (Level 1) (Level 2) (Level 3) Liabilities Warrant liabilities borrowings (1) — — 16,765,776 16,765,776 (1) -Scholes (2) -Scholes (3) (4) The following table presents the changes in fair value of warrant liabilities issued in relation to borrowings: For the three months ended 2023 2022 Liability at beginning of the period 16,765,776 5,376,932 Additions — — Change in fair value (1) (7,290,007 ) (1,700,221 ) Liability at end of the period 9,475,769 3,676,711 The following table presents the changes in fair value of the public and private placements warrants: For the Acquired in the Business Combination 2,296,333 Change in fair value (1) (775,583 ) Balance as of March 31, 2023 1,520,750 The following table presents the changes in fair value of the embedded derivative on convertible debentures: For the Addition during the year 708,505 Change in fair value — Balance as of March 31, 2023 708,505 The following table presents the changes in fair value of the working capital loan: For the Acquired in Business Combination 421,900 Change in fair value (1) 761,435 Balance as of March 31, 2023 1,183,335 (1) -specific The Company did not make any transfers between the levels of the fair value hierarchy during the three months ended March 31, 2023 and 2022. The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses and other liabilities approximate fair value because their respective maturities are of short -term	25 The Company measures certain financial assets and liabilities, including derivative instruments, at fair value on a recurring basis. The fair value measurements of these financial assets and liabilities were determined using the following inputs as of December 31, 2022 and 2021: As of December 31, 2022 Fair value measurements at reporting date using Quoted prices Significant Significant Total (Level 1) (Level 2) (Level 3) Liabilities Warrant liabilities (b) — — 16,765,776 16,765,776 As of December 31, 2021 Fair value measurements at reporting date using Quoted prices Significant Significant Total (Level 1) (Level 2) (Level 3) Assets Marketable securities (a) 260,417 — — 260,417 Liabilities Warrant liabilities (b) — — 5,376,932 5,376,932 (a) The fair value of the warrant liabilities, which are related to the detachable warrants issued in connection with the Harbert loan, were estimated using a closed -ended (b) The following table presents the changes in fair value of warrant liabilities: Year ended 2022 2021 Liability at beginning of the period 5,376,932 2,436,998 Additions 12,179,537 1,399,039 Change in fair value (1) (790,693 ) 1,540,895 Liability at end of the period 16,765,776 5,376,932 (1) -specific The Company did not make any transfers between the levels of the fair value hierarchy during the years ended December 31, 2022 and 2021. The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses and other liabilities approximate fair value because their respective maturities are of short -term
Kludein I Acquisition Corp. [Member]
Fair value measurements [Abstract]
Fair value measurements		NOTE 10 — FAIR VALUE MEASUREMENTS The Company follows the guidance in ASC 820 for its financial assets and liabilities that are re -measured -financial -measured The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on the Company’s assessment of the assumptions that market participants would use in pricing the asset or liability. The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at December 31, 2022 and 2021, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: Description Level December 31, 2022 December 31, 2021 Assets: Cash and marketable securities held in Trust Account 1 $ 107,332,749 $ 172,580,609 Liabilities: Warrant Liabilities – Public Warrants 1 690,000 5,180,136 Warrant Liabilities – Private Placement Warrants 3 416,000 3,131,574 Working Capital Loan 3 421,900 — The warrants were accounted for as liabilities in accordance with ASC 815 -40 As of December 31, 2022 and 2021, the Private Placement Warrants were valued using a binomial lattice model which is considered to be a Level 3 fair value measurement. The binomial lattice model’s primary unobservable input utilized in determining the fair value of the warrants is the expected volatility of the common stock. The expected volatility as of the closing date of the Initial Public Offering was derived from observable Public Warrant pricing on comparable ‘blank -check The following table provides quantitative information regarding Level 3 fair value measurements for Private Placement Warrants at December 31, 2022 and 2021: As of December 31, 2022 As of December 31, 2021 Stock price $ 10.24 $ 9.84 Strike price $ 11.50 $ 11.50 Volatility 3.8 % 12.2 % Risk-free rate 4.41 % 1.17 % Dividend yield 0.0 % 0.0 % Fair value of warrants $ 0.08 $ 0.60 The following table presents the changes in the fair value of Level 3 warrant liabilities for the year ended December 31, 2021: Private Placement Public Warrant Liabilities Fair value as of January 1, 2021 $ — $ — $ — Initial measurement on January 11, 2021 3,744,000 6,210,000 9,954,000 Change in fair value (612,426 ) (1,380,000 ) (1,992,426 ) Transfer to Level 1 — (4,830,000 ) (4,830,000 ) Fair value as of December 31, 2021 3,131,574 — 3,131,574 The following table presents the changes in the fair value of Level 3 warrant liabilities for the year ended December 31, 2022: Private Placement Fair value as of January 1, 2022 $ 3,131,574 Change in fair value (2,715,574 ) Fair value as of December 31, 2022 $ 416,000 Transfers to/from Levels The Working Capital Loan was measured at fair value as of the date of the initial borrowing on January 31, 2022. The discounted cash flow method was used to value the debt component of the Working Capital Loan and the Black Scholes Option Pricing Model was used to value the debt conversion option. There were no transfers out of Level 3 to other levels in the fair value hierarchy during the year ended December 31, 2022 for the Working Capital Loan. The following table provides quantitative information regarding Level 3 fair value measurements for each draw of the Working Capital Loan during the year ended December 31, 2022: As of December 31, 2022 As of September 30, 2022 As of June 30, 2022 As of April 1, 2022 As of January 31, 2022 Stock price $ 10.24 $ 10.05 $ 9.99 $ 9.94 $ 9.87 Strike price 11.50 $ 11.50 $ 11.50 $ 11.50 $ 11.50 Volatility 3.8 % 0.0 % 10.1 % 3.8 % 9.1 % Risk-free rate 4.41 % 4.01 % 2.98 % 2.40 % 2.40 % Dividend yield 0.0 % 0.0 % 0.0 % 0.0 % 0.0 % The following contains additional information regarding the inputs used in the pricing models: • • -free -free • • The following table presents the changes in the fair value of the Level 3 Working Capital Loan for the year ended December 31, 2022: Working Capital Loan Fair value as of January 1, 2022 $ — Initial measurement at January 31, 2022 – $350,000 draw 264,900 Initial measurement at April 1, 2022 – $112,500 draw 83,396 Initial measurement at June 30, 2022 – $250,000 draw 184,807 Initial measurement at September 30, 2022 – $360,000 draw 177,331 Initial measurement at December 31, 2022 – $152,500 draw 52,522 Change in fair value (341,057 ) Fair value as of December 31, 2022 $ 421,900 Transfers to/from Levels

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Commitments and Contingencies [Abstract]
Commitments and Contingencies	Note 20 Commitments and Contingencies Commitments The following table presents the Company’s future minimum purchase commitments at March 31, 2023. Purchase commitments primarily include contractual commitments for the purchase of data, hosting services and software as a service arrangement: Contractual 2023 (April to December) 2,475,000 2024 3,600,000 6,075,000 Litigation and loss contingencies From time to time, the Company may be subject to other legal proceedings, claims, investigations, and government inquiries (collectively, legal proceedings) in the ordinary course of business. It may receive claims from third parties asserting, among other things, infringement of their intellectual property rights, defamation, labor and employment rights, privacy, and contractual rights. There are no currently pending legal proceedings that the Company believes will have a material adverse impact on the business or consolidated financial statements.	27 Commitments The following table presents the Company’s future minimum purchase commitments at December 31, 2022. Purchase commitments primarily include contractual Commitments for the purchase of data, hosting services and software as a service arrangement: Year ending December 31, Contractual 2023 3,309,184 2024 3,627,551 2025 18,368 6,955,103 Litigation and loss contingencies From time to time, the Company may be subject to other legal proceedings, claims, investigations, and government inquiries (collectively, legal proceedings) in the ordinary course of business. It may receive claims from third parties asserting, among other things, infringement of their intellectual property rights, defamation, labor and employment rights, privacy, and contractual rights. There are no currently pending legal proceedings that the Company believes will have a material adverse impact on the business or consolidated financial statements. On July 12, 2022, Near received a letter from a company called Near GmbH claiming that Near is infringing Near GmbH’s European Union trademark registration for “Near” and its corresponding business designation rights in France. Near responded to Near GmbH stating that Near had received the letter and is evaluating its contents. Near’s German trademark counsel spoke to Near GmbH’s counsel in August 2022 and discussed a potential resolution to the matter. At this time no settlement agreement has been executed, but Near believes that it is reasonably possible that a loss may be incurred. The possible loss is estimated to be between $25,000 and $75,000.
Kludein I Acquisition Corp. [Member]
Commitments and Contingencies [Abstract]
Commitments and Contingencies		NOTE 6 — COMMITMENTS AND CONTINGENCIES Registration Rights Pursuant to a Registration Rights Agreement entered into on January 6, 2021, the holders of the Founder Shares, Private Placement Warrants and any warrants that may be issued upon conversion of the Working Capital Loans (and any shares of Class A common stock issuable upon the exercise of the Private Placement Warrants and warrants that may be issued upon conversion of Working Capital Loans and upon conversion of the Founder Shares) will have registration rights to require the Company to register a sale of any of the Company’s securities held by them. These holders of these securities will be entitled to make up to three demands, excluding short form registration demands, that the Company register such securities for sale under the Securities Act. In addition, these holders will have “piggy -back In connection with the Closing, the existing Registration Rights Agreement will be amended and restated and the Company, the Sponsor, and certain persons and entities holding securities of Near prior to the Closing (collectively, together with the Sponsor, the “Reg Rights Holders”) will enter into an Amended and Restated Registration Rights Agreement (the “A&R Registration Rights Agreement”). Pursuant to the A&R Registration Rights Agreement, the Company will agree that, within 30 days after the Closing, the Company will file with the SEC (at the Company’s sole cost and expense) a registration statement registering the resale of certain securities held by or issuable to the Reg Rights Holders (the “Resale Registration Statement”), and the Company will use its reasonable best efforts to have the Resale Registration Statement declared effective as soon as reasonably practicable after the filing thereof, but in no event later than 60 days (or 90 days if the SEC notifies the Company that it will review the Resale Registration Statement). In certain circumstances, each of the Reg Rights Holders can demand up to two underwritten offerings and will be entitled to piggyback registration rights, in each case subject to certain limitations set forth in the A&R Registration Rights Agreement. Underwriting Agreement The underwriters are entitled to a deferred fee of $0.35 per Unit, or $6,037,500 in the aggregate. The deferred fee will become payable to the underwriters from the amounts held in the Trust Account solely in the event that the Company completes a Business Combination, subject to the terms of the underwriting agreement. Contingent Legal Fees As of December 31, 2022 and 2021, the Company has incurred legal fees of $1,723,836 and $118,550, respectively, payments for which are contingent upon the consummation of the Business Combination, of which such amounts are included in accounts payable and accrued expenses in the accompanying consolidated balance sheets. Advisor Agreement On September 16, 2021, the Company entered into an advisor agreement, in which the advisor (CF&CO) will act as the Company’s placement agent and arranger in connection with any financing. Additionally, the advisor will act as a capital markets advisor in connection with the Target Business Combination. The Company agrees to pay the advisor the following (i) $6 million if the Total Capital (as hereinafter defined) involved in the private placement, offering or other sale of equity or equity -linked -of-pocket -mail Common Stock Subscription Agreement Simultaneously with the execution and delivery of the Merger Agreement, the Company entered into a common stock purchase agreement (the “Common Stock Purchase Agreement”) and related registration rights agreement (the “CF Registration Rights Agreement”) with CF Principal Investments LLC (“CF”). Pursuant to the Common Stock Purchase Agreement, following the Closing, Near, as the Company’s successor, has the right to sell to CF up to a Total Commitment (as defined in the Common Stock Purchase Agreement) of $100,000,000 in shares of Near’s Common Stock, subject to certain limitations and conditions set forth in the Common Stock Purchase Agreement. Near is obligated under the Common Stock Purchase Agreement and the CF Registration Rights Agreement to file a registration statement with the SEC to register under the Securities Act for the resale by CF of shares of Common Stock that Near may issue to CF under the Common Stock Purchase Agreement. Near will not have the right to commence any sales of Common Stock to CF under the Common Stock Purchase Agreement until the Commencement (as defined in the Common Stock Purchase Agreement), which is the time when all of the conditions to the Near’s right to commence sales of Common Stock to CF set forth in the Common Stock Purchase Agreement have been satisfied, including that a registration statement relating to the Common Stock is filed and declared effective by the SEC. After the Commencement, Near will have the right, from time to time at its sole discretion until the first day of the month next following the 36 -month The purchase price of the shares of Common Stock that Near elects to sell to CF pursuant to the Common Stock Purchase Agreement will be the volume weighted average price of the Common Stock during the applicable purchase date on which Near has timely delivered written notice to CF directing it to purchase the shares of Common Stock under the Common Stock Purchase Agreement. Near will receive 98% of the volume weighted average price of the Common Stock so sold. In connection with the execution of the Common Stock Purchase Agreement, Near will issue to CF shares of Common Stock in an amount equal to $2,000,000 at a per share price based on the price of Near’s Common Stock on the Commencement Date, as consideration for CF’s irrevocable commitment to purchase the shares of Common Stock upon the terms and subject to the satisfaction of the conditions set forth in the Common Stock Purchase Agreement. On March Pursuant to the CF Fee Agreement, among other things, the parties agreed that, notwithstanding any term or provision of the CF Engagement Letter, CF&CO would receive, in lieu of the cash advisory fee otherwise payable to it pursuant to the CF Engagement Letter, a number of shares (the “ Advisory Fee Shares

Related Party Transactions

Related Party Transactions	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Related Party Transactions [Abstract]
Related party transactions	Note 21 Related party transactions Transactions with Near Pte. Ltd. and its affiliates are considered to be related parties due to the Company’s executive’s direct ownership as well as his executive position in both the Company and Near Pte. Ltd. During the year ended December 31, 2022, the Company advanced to Near Pte. Ltd. an amount of $ 1,777,675 bearing interest at 2.88% per annum. The advance to related party including accrued interest of $32,358 has been repaid as of March 31, 2023. During year ended December 31, 2022, the Company obtained borrowings of $2,213,493 from Near India Private Limited, an affiliate of Near Pte. Ltd., bearing interest at 7% per annum. Short -term	28 During April 2021, the Company was formed for the purpose of reorganization by Near Pte. Ltd. Post capital reduction, the Company’s Chief Executive Officer (the “Executive”) became sole owner of Near Pte. Ltd. Transactions with Near Pte. Ltd. and its affiliates are considered to be related parties due to the Executive’s direct ownership as well as his executive position in both the Company and Near Pte. Ltd. During the year ended December 31, 2022, the Company advanced to Near Pte. Ltd. an amount of $ 1,777,675 bearing interest at 2.88% per annum. The advance to related party including accrued interest of $19,638 is included in prepaid expenses and other current assets on the consolidated balance sheet as of December 31, 2022. No interest was received for the year ended December 31, 2022. During year ended December 31, 2022, the Company obtained borrowings of $2,213,493 from Near India Private Limited, an affiliate of Near Pte. Ltd., bearing interest at 7% per annum. Short term borrowing to related parties including accrued interest of $57,897 with a foreign exchange impact of $32,950 is included in accrued expenses and other current liabilities on the consolidated balance sheet as of December 31, 2022. The Company has repaid $118,633 of principal during the year ended December 31, 2022. No interest was paid during the year ended December 31, 2022.
Kludein I Acquisition Corp. [Member]
Related Party Transactions [Abstract]
Related party transactions		NOTE 5 — RELATED PARTY TRANSACTIONS Founder Shares On September 24, 2020, the Sponsor paid $25,000 to cover certain offering costs of the Company in consideration for 4,312,500 -allotment -allotment -converted -allotment The Sponsor and its director nominees have agreed, subject to certain limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earlier to occur of: (A) one year after the completion of a Business Combination or (B) subsequent to a Business Combination, (x) if the last sale price of the Class A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30 -trading In connection with the closing of the Initial Public Offering, the Anchor Investor acquired from the Sponsor an indirect economic interest in an aggregate of 635,625 Founder Shares at the original purchase price that the Sponsor paid for the Founder Shares. The Sponsor has agreed to distribute such Founder Shares to the Anchor Investor after the completion of a Business Combination. The Company estimated the aggregate fair value of the Founder Shares attributable to the Anchor Investor to be $4,411,238, or $6.94 per share. The fair value of the Founder Shares was estimated using the income approach. The excess of the fair value of the Founder Shares was determined to be an offering cost in accordance with Staff Accounting Bulletin Topic 5A and a capital contribution from the Sponsor in accordance with Topic 5T. Accordingly, the offering cost was allocated to the separable financial instruments issued in the Initial Public Offering using the with -and-without -in -measured The transfer of the Founders Shares to the Company’s director nominees, as described above, is within the scope of FASB ASC Topic 718, “Compensation -Stock -based -classified -based recognized at the date a Business Combination is considered probable in an amount equal to the number of Founders Shares times the grant date fair value per share (unless subsequently modified) less the amount initially received for the purchase of the Founders Shares. As of December 31, 2022 and 2021, the Company determined that a Business Combination is not considered probable until the business combination is completed, and therefore, no stock -based Promissory Note — Related Party On September 24, 2020, the Sponsor agreed to loan the Company an aggregate of up to $300,000 to cover expenses related to the Initial Public Offering pursuant to a promissory note (the “Note”). The Note was non -interest Working Capital Loans In order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor or certain of the Company’s directors and officers may, but are not obligated to, make Working Capital Loans. If the Company completes a Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans, but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. On January 21, 2022, the Company issued a promissory note with respect to the Working Capital Loans in the principal amount of up to $1,500,000 to the Sponsor. The Working Capital Loan is non -interest -Business Consulting Agreement The Company entered into an agreement commencing on September 1, 2021 to pay an affiliate of the Sponsor a sum of $7,500 per month, for consulting services for due diligence related to the business combination. For the year ended December 31, 2022 and December 31, 2021, the Company incurred $67,500 and $30,000. As of December 31, 2022 and December 31, 2021 $97,500 and $30,000 is included in accrued expenses in the accompanying consolidated balance sheets respectively. Extension Funds On July 7, 2022, the Company issued an unsecured promissory note to the Sponsor for up to an aggregate principal amount of $2,060,070 to be deposited into the Trust Account in connection with the Extension. The Company was to deposit up to six equal installments of the Extension Funds, or $343,345, into the Trust Account on a monthly basis for each month of the Extension and such amount will be distributed either to: (i) all of the holders of the Public Shares upon the Company’s liquidation or (ii) holders of Public Shares who elect to have their shares redeemed in connection with the consummation of the Company’s initial Business Combination. The Extension Funds note is not convertible and bears no interest and is due and payable upon the earlier of the date on which the Company consummates its initial Business Combination or the date of the liquidation of the Company. As of December 31, 2022, an aggregate of $1,373,380 has been drawn down on the Extension Funds and deposited into the Trust Account to cover the first four months of the extension. Near Extension Note On November 23, 2022, the Company issued a promissory note (the “Near Extension Note”), dated as of November 18, 2022, in the aggregate principal amount of up to $686,690, to Near. The Near Extension Note relates to the final two payments of the Company’s extension funds of $343,345 each to be deposited into the Trust Account for each month in which the date by which the Company must consummate its initial business combination is extended, from July 11, 2022 until January 11, 2023. As of December 31, 2022, the full amount of $686,690 has been drawn down on the Near Extension Note and deposited into the Trust Account.

Subsequent Events

Subsequent Events	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Subsequent events [Abstract]
Subsequent events	Note 22 Subsequent events The Company has evaluated and recognized or disclosed subsequent events, as appropriate, through May 18, 2023, which is the date these condensed consolidated financial statements were available to be issued. On April 21, 2023, the Company entered into amendment to the Global Deed of Discharge and Release agreement and made full and final settlement of $998,859 and $1,650,000 towards deferred balances of Harbert loan facility and Deutsche Bank loan facility respectively. For details of deferred balances of Harbert loan facility and Deutsche Bank loan facility refer note 10. The Company did not fully satisfy the Junior Capital Financing Conditions under the Financing Agreement on or prior to April 15, 2023 and, as a result, the Company was required to prepay all outstanding obligations under the Financing Agreement. The Company did not make such prepayment and its failure to comply with such mandatory prepayment obligations constituted an event of default under the Financing Agreement. Further, (i) from April 15, 2023 until April 30, 2023, the Company was required to not permit its Liquidity (as defined in the Financing Agreement) to be less than the sum of (x) $15.0 million and (y) the DB/Harbert Deferred Payment Amount (as defined in the Financing Agreement), and (ii) from May 1, 2023 forward, the Company was required to not permit its Liquidity to be less than the sum of (x) $20.0 million and (y) the DB/Harbert Deferred Payment Amount. As of April 15, 2023 and May 1, 2023, the Company’s Liquidity was less than the minimums required under the Financing Agreement and, as a result, the Company was in breach of the applicable covenants and such breaches constituted events of default under the Financing Agreement (the “Liquidity Defaults”). In addition, the Liquidity Defaults constituted Specified Events of Default (as defined in the Financing Agreement), resulting in a 2.00% increase in the interest rate per annum until the date the Liquidity Defaults were cured or waived in writing and a $5.0 million deferred consent fee related to Consent and Amendment No. On May 5, 2023, the Company entered into the Forbearance Agreement with Blue Torch (the “Initial Forbearance Agreement”), pursuant to which Blue Torch agreed to temporarily forbear from exercising its default -related -related -related Effective as of May 18, 2023, the Company entered into that certain Waiver and Amendment No. 3 to Financing Agreement (“Waiver and Amendment No. 3”) with Near Intelligence LLC, the Company’s subsidiary guarantors, Blue Torch and the Required Lenders, pursuant to which, among other things, (i) Blue Torch waived the Existing Defaults and (ii) the parties agreed to amend certain terms of the Financing Agreement relating to (x) the Junior Capital Financing Conditions, (y) the minimum Liquidity requirements and (z) the leverage ratios required for withdrawals of proceeds under the Financing Agreement. In accordance with Waiver and Amendment No. -in-kind The Company’s Board of Directors has authorized the issuance of up to $50.0 million of Junior Capital on terms substantially similar to those set forth in the Securities Purchase Agreements, of which approximately $21.0 million has been issued to date. As described below, on May 18, 2023, the Company raised additional Junior Capital in an amount which, together with the net proceeds from the issuance of the Part A -1 On May 18, 2023, the Company entered into a securities purchase agreement (the “Part A -2 -2 -2 -2 -2 -2 The Part A -2 -year -2 -2 -2 Subject to the Stockholder Approval Requirement (as defined below), beginning November 14, 2023, any portion of the outstanding and unpaid principal amount of the Part A -2 Subject to the Stockholder Approval Requirement, any portion of the outstanding and unpaid principal amount of the Part B Convertible Debentures, together with any redemption premium and accrued but unpaid interest, may be converted into shares of Common Stock based on a conversion price of the lower of (i) $2.23, or (ii) 90.0% of the lowest daily VWAP of the Common Stock during the seven consecutive trading days prior to the conversion date, but not lower than the Floor Price. Subject to a subordination agreement among Blue Torch and the Part B Investors, the Company may, at its option, elect to redeem a portion or all amounts outstanding under either Part B Convertible Debenture in cash, plus a 5% redemption premium on the amount to be redeemed, provided that (i) the last reported closing price of the Common Stock is less than $2.23 and (ii) the Company provides the applicable holder with at least five business days’ prior written notice of its desire to exercise such redemption right. Upon receipt of a redemption notice, a holder shall have five business days to elect to convert all or any portion of its Part B Convertible Debenture in lieu of redemption. For purposes of the Convertible Debentures, “VWAP” means the daily dollar volume -weighted Except for YA II PN, Ltd. (“Yorkville”), no Part A -2 however, that the foregoing restriction will no longer apply upon satisfaction of the Stockholder Approval Requirement. Furthermore, the Convertible Debentures may not be converted into shares of Common Stock to the extent such conversion would result in the applicable Investor and its affiliates having beneficial ownership of more than 4.99% (or in the case of one investor, 9.99%) of the Company’s then outstanding shares of Common Stock, provided that this limitation may be waived by the Investor upon not less than 65 days’ prior notice to the Company. The Part A -2 -2 -2 -2 -2 The Part B Convertible Debentures provide that, upon the occurrence of a Trigger Event (as defined below) and subject to a Subordination Agreement among the Part B Investors and Blue Torch (the “Part B Subordination Agreement”), the Company must make monthly cash payments against the principal amount then outstanding in an amount equal to $1,000,000 of the principal amount of such Part B Convertible Debenture plus accrued and unpaid interest thereon, if any, plus a redemption premium of 5% of the triggered payment amount (each, a “Trigger Payment” and collectively, the “Trigger Payments”). A “Trigger Event” occurs if (i) the daily VWAP is less than the Floor Price for five trading days during a period of seven consecutive trading days (the “Floor Price Trigger”) or (ii) in the case of Yorkville only, at any time on or after July 31, 2023 the Company has issued in excess of 95% of the Common Stock available under the Exchange Cap (the “Exchange Cap Trigger”). The Company’s obligation to make Trigger Payments shall be reduced by an amount equal to any portion of the principal amount of such Part B Convertible Debenture, together with any accrued and unpaid interest, that, following the applicable Trigger Date, is converted into shares of Common Stock at the option of the holder. The Company’s obligation to make Trigger Payments will continue until, in the case of a Floor Price Trigger, the fifth consecutive trading day that the VWAP is greater than 110% of the Floor Price, or, with respect to an Exchange Cap Trigger, the Company has obtained stockholder approval to increase the number of shares of Common Stock under the Exchange Cap and/or the Stockholder Approval Requirement has been satisfied. In connection with Yorkville’s investment in the Part B Convertible Debentures, entities affiliated with certain officers of the Company (collectively, the “Stockholder Guarantors”) entered into a Guaranty in favor of Yorkville (the “Stockholder Guaranty”). Pursuant to the Stockholder Guaranty, upon failure of the Company to make any Trigger Payment when due, including in the event the Company is unable to make a Trigger Payment as a result of the Part B Subordination Agreement, the Stockholder Guarantors will be obligated to make such Trigger Payment to Yorkville. Upon receipt of a Trigger Payment from any Stockholder Guarantor, Yorkville will transfer to such Stockholder Guarantor a portion of the Part B Convertible Debenture in an amount equal to the Trigger Payment received, less the redemption premium. Each Stockholder Guarantor also agreed to certain lock -up	29 On May 18, 2022, KludeIn I Acquisition Corp. (“KludeIn”), a Delaware corporation listed with NASDAQ in the United States, and Near Pte. Ltd. entered into an Agreement and Plan of Merger that will transform the Company into a publicly listed company. On February 13, 2023, a notice of effectiveness on Form S -4
Kludein I Acquisition Corp. [Member]
Subsequent events [Abstract]
Subsequent events		NOTE 11 — SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the consolidated financial statements were issued. Based upon this review, except as identified below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the consolidated financial statements. At the special meeting of stockholders on January 6, 2023, stockholders approved an amendment to the Company’s Amended and Restated Certificate of Incorporation (the “Charter Amendment”) to extend the date by which the Company must consummate its initial business combination from January 11, 2023 to April 11, 2023 (or such earlier date as determined by the board of directors of the Company). In connection with the Second Extension, stockholders holding 9,786,530 Public Shares exercised their right to redeem such shares for a pro rata portion of the funds in the Trust Account. As a result, approximately $101 million (approximately $10.32 per share), which included $1,190,676 of interest earned on the Trust Account which was not previously used to pay the Company’s tax obligations, was removed from the Trust Account to pay such holders. As described in Note 2, due to the Inflation Reduction Act, the 9,786,530 On January 11, 2023, the Company liquidated the investments held in the trust account and instead hold the funds in the trust account in an interest bearing demand deposit account until the earlier of the consummation of our initial business combination or our liquidation. On January 17, 2023, the Company entered into Amendment No. 3 to the Agreement and Plan of Merger, pursuant to which the minimum cash condition to Closing was revised such that, upon the Closing, the Company is required to have cash and cash equivalents, including funds remaining in the Trust Account (after giving effect to the payment of Public Stockholder redemptions) and the proceeds of any funded Transaction Financing, prior to the payment of the Company’s unpaid expenses and before repayment of any loans owed by the Company to its sponsor, at least equal to $95,000,000 less the aggregate amount of proceeds of any Permitted Equity Financing and any Permitted Debt of Near or any other Target Company that is available to any of them following the Closing or that previously On January 17, 2023, January 26, 2023 and February 3, 2023, the Company filed amendments to its Registration Statement on Form S -4 Subsequent to December 31, 2022, the Sponsor advanced the Company $275,000.

Initial Public Offering

Initial Public Offering	12 Months Ended
	Dec. 31, 2022
Kludein I Acquisition Corp. [Member]
Initial Public Offering [Abstract]
INITIAL PUBLIC OFFERING	NOTE 3 — INITIAL PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 17,250,000 Units, which includes a full exercise by the underwriters of their over -allotment -half

Private Placement

Private Placement	12 Months Ended
	Dec. 31, 2022
Kludein I Acquisition Corp. [Member]
Private Placement Warrants [Abstract]
PRIVATE PLACEMENT	NOTE 4 — PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, the Sponsor purchased an aggregate of 5,200,000 Private Placement Warrants at a price of $1.00 per Private Placement Warrant ($5,200,000 in the aggregate), in a private placement. Certain qualified institutional buyers or institutional accredited investors (“Anchor Investor”) purchased an aggregate of 780,000 Private Placement Warrants from the Sponsor at a price of $1.00 per Private Placement Warrant ($780,000 in the aggregate). As a result, the Sponsor and Anchor Investor held 4,420,000 and 780,000 Private Placement Warrants, respectively. Each Private Placement Warrant is exercisable to purchase one share of Class A common stock at a price of $11.50 per share. The proceeds from the sale of the Private Placement Warrants were added to the net proceeds from the Initial Public Offering held in the Trust Account. If the Company does not complete a Business Combination within the Combination Period, the proceeds from the sale of the Private Placement Warrants will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law) and the Private Placement Warrants will expire worthless. As a result of the difference in the initial fair value of $0.72 per warrant of the Private Placement Warrants and the purchase price of $1.00 per share, the Company recorded a contribution to additional paid -in

Stockholders_ Deficit

Stockholders’ Deficit	12 Months Ended
	Dec. 31, 2022
Kludein I Acquisition Corp. [Member]
Stockholders’ Deficit [Abstract]
Stockholders’ Deficit	NOTE 7 — STOCKHOLDERS’ DEFICIT Preferred Stock no Class A Common Stock Class B Common Stock — Holders of Class A common stock and Class B common stock will vote together as a single class on all other matters submitted to a vote of stockholders, except as required by law. The shares of Class B common stock will automatically convert into shares of Class A common stock at the time of a Business Combination on a one -for-one -linked -converted -linked -linked -equivalent

Warrant liabilities

Warrant liabilities	12 Months Ended
	Dec. 31, 2022
Warrant Liabilities [Abstract]
Warrant liabilities	17 In connection with the Harbert loan, the Company granted the lender, warrants equal to EUR 1,200,000 divided by the strike price of $500 per share (Tranche 1) and with respect to the additional facility dated February 25, 2021 additional warrants were granted equal to EUR 1,050,000 divided by the strike price of $730 per share (Tranche 2). Further, on April 29, 2022 additional warrants were granted equal to $730,000 divided by the strike price of $1,050 per share (Modified Warrants). Tranche 1 and Tranche 2 warrant holders are guaranteed a minimum payout of EUR 2,500,000 (or $463 and $676 per warrant) in a scenario when equity share value falls below $963 and $1,406 and are guaranteed a minimum payout of EUR 1,500,000 (or $625 per warrant) in a scenario when equity share value falls below $1,125. Modified Warrants have a minimum exit value of EUR 300,000. Further, in connection with the financing agreement with Blue Torch Finance LLC, the Company granted warrants to lenders which are exercisable for an aggregate of 9,660 The Warrant has been treated as a liability whereby the value of the Warrant is estimated at the date of grant and recorded as a liability and as a discount on the loan facility. The warrant liability is revalued to fair value at each reporting date with the corresponding earnings (loss) reflected in the consolidated statements of operations as a change in fair value of warrant liability. The discount is amortized ratably through the original maturity date and each of the extended maturity dates. The estimated fair value of the Company’s warrant liabilities, all of which are related to the detachable warrants issued in connection with the loan facilities, were estimated using a closed -ended A comparison of the assumptions used in calculating estimated fair value of such warrant liabilities as of December 31, 2022 and 2021 is as follows: As of 2022 2021 Volatility 85.0% – 91.8% 58.0% Risk-free rate 3.8% – 3.9% 0.22% Contractual term (years) 6.1 – 9.9 0.58 Exercise price 500 – 1,512 963 – 1,406 Number of warrants in aggregate 14,961.265 4,606.027 Refer to note 25 for details on fair valuation methodology and summary of the changes in fair value.
Kludein I Acquisition Corp. [Member]
Warrant Liabilities [Abstract]
Warrant liabilities	NOTE 8 — WARRANT LIABILITIES As of December 31, 2022 and 2021, there were 8,625,000 Public Warrants outstanding. No fractional shares will be issued upon exercise of the Public Warrants. The Public Warrants will become exercisable on the later of (a) 30 days after the consummation of a Business Combination or (b) 12 months from the closing of the Initial Public Offering. The Public Warrants will expire five The Company will not be obligated to deliver any Class A common stock pursuant to the exercise of a Public Warrant and will have no obligation to settle such Public Warrant exercise unless a registration statement under the Securities Act covering the issuance of the Class A common stock issuable upon exercise of the Public Warrants is then effective and a prospectus relating thereto is current, subject to the Company satisfying its obligations with respect to registration. No warrant will be exercisable and the Company will not be obligated to issue shares of Class A common stock upon exercise of a warrant unless Class A common stock issuable upon such warrant exercise has been registered, qualified or deemed to be exempt under the securities laws of the state of residence of the registered holder of the warrants. The Company has agreed that as soon as practicable, but in no event later than 15 business days after the closing of a Business Combination, it will use its best efforts to file with the SEC a registration statement registering the issuance of the shares of Class A common stock issuable upon exercise of the warrants, to cause such registration statement to become effective and to maintain a current prospectus relating to those shares of Class A common stock until the warrants expire or are redeemed, as specified in the warrant agreement. If a registration statement covering the shares of Class A common stock issuable upon exercise of the warrants is not effective by the 60 th basis” pursuant to the exemption provided by Section 3(a)(9) of the Securities Act; provided that such exemption is available. If that exemption, or another exemption, is not available, holders will not be able to exercise their warrants on a cashless basis. Once the warrants become exercisable, the Company may call the warrants for redemption (except as described with respect to the Private Placement Warrants): • • • • -trading If and when the warrants become redeemable by the Company, the Company may exercise its redemption right even if the Company is unable to register or qualify the underlying securities for sale under all applicable state securities laws. If the Company calls the Public Warrants for redemption, as described above, its management will have the option to require any holder that wishes to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of Class A common stock issuable upon exercise of the Public Warrants may be adjusted in certain circumstances including in the event of a share dividend, extraordinary dividend or recapitalization, reorganization, merger or consolidation. However, except as described below, the Public Warrants will not be adjusted for issuances of Class A common stock at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the Public Warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of Public Warrants will not receive any of such funds with respect to their Public Warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with respect to such Public Warrants. Accordingly, the Public Warrants may expire worthless. In addition, if (x) the Company issues additional shares of Class A common stock or equity -linked At December 31, 2022 and 2021, there were 5,200,000 Private Placement Warrants outstanding. The Private Placement Warrants are identical to the Public Warrants underlying the Units sold in the Initial Public Offering, except that the Private Placement Warrants and the shares of common stock issuable upon the exercise of the Private Placement Warrants will not be transferable, assignable or salable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Placement Warrants will be exercisable on a cashless basis and will be non -redeemable

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2022
Acquisitions [Abstract]
Acquisitions	3 (a) Uber Media Inc On March 31, 2021, the Company acquired 100% of the outstanding equity interests in Uber Media Inc., a Delaware corporation, engaged in providing location insights and advertising solutions. This acquisition expands the Company’s capabilities in improving customer experience of its clients through cloud technologies and advanced data analytics and expands its customer base in US. The Company issued 66,140.480 Series U Preferred stock amounting to $69,339,742 as purchase consideration. The following table summarizes the fair value of assets acquired and liabilities assumed as of the date of acquisition: March 31, Assets acquired: Cash and cash equivalents 2,707,863 Goodwill 56,423,109 Property and equipment 23,518 Intangible assets 15,236,631 Accounts receivable 3,167,292 Prepaid expenses and other current assets 89,493 Total assets acquired 77,647,906 Borrowings 3,397,620 Accounts payable 1,293,922 Accrued expenses and other current liabilities 3,616,622 Net assets acquired 69,339,742 The excess of purchase consideration over the fair value of net tangible and identifiable intangible assets acquired was recorded as goodwill and is primarily attributed to the synergies expected from expanded market opportunities when integrating the acquired developed technologies with the Company’s offerings as well as acquiring an assembled workforce. The goodwill balance is not deductible for income tax purposes. Acquisition -related Since the acquisition date, $15,822,516 of revenue and $1,907,798 of net loss have been included in the consolidated statements of operations for the year ended December 31, 2021. The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition (in years): Fair value Useful life Customer relationships 9,614,578 3 years Software platform 5,622,053 3 years Total intangible assets 15,236,631 The following unaudited supplemental pro forma combined financial information presents the Company’s combined results of operations for the year ended December 31, 2021 as if the acquisition of UberMedia Inc. had occurred on January 1, 2021. The pro forma financial information is presented for comparative purposes only and is not necessarily indicative of the Company’s operating results that may have occurred had the acquisition of UberMedia Inc. been completed on January 1, 2021. In addition, the unaudited pro forma financial information does not give effect to any anticipated cost savings, operating efficiencies or other synergies that may be associated with the acquisition, or any estimated costs that have been or will be incurred by the Company to integrate the assets and operations of UberMedia Inc. Year ended Revenues 50,110,360 Net loss (21,422,321 ) The unaudited pro forma financial information reflects pro forma adjustments to present the combined pro forma results of operations as if the acquisition had occurred on January 1, 2021 to give effect to certain events the Company believes to be directly attributable to the acquisition. These pro forma adjustments primarily include: (i) (ii) (iii) -related -time (iv)

Cash, cash equivalents and rest

Cash, cash equivalents and restricted cash	12 Months Ended
	Dec. 31, 2022
Cash, cash equivalents and restricted cash [Abstract]
Cash, cash equivalents and restricted cash	4 Cash, cash equivalents and restricted cash consist of the following: As of 2022 2021 Cash and cash equivalents 16,599,897 8,839,402 Restricted cash 44,398,144 110,925 60,998,041 8,950,327 Restricted cash represents an automatically renewed short -term

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Leases	8 The Company leases office spaces from various lessors. Some property leases contain extension options exercisable by the Company up to one year before the end of the non -cancellable Year ended 2022 2021 Operating lease cost 927,802 636,369 Short-term lease cost 467,726 673,119 Total lease cost 1,395,528 1,309,488 Total lease cost is included under “general and administrative” in the consolidated statements of operations. Other information — operating leases Year ended 2022 2021 Weighted-average remaining lease term (in years) 4.38 3.96 Weighted-average discount rate 6.5 % 10.1 % Cash paid for amounts included in the measurement of operating lease $ 795,852 $ 581,641 Right -of-use The following table reconciles the future undiscounted cash flows of operating leases to the operating lease liabilities recorded on the consolidated balance sheet as of December 31, 2022: Period range As of 0 – 1 years 1,174,592 1 – 2 years 1,240,071 2 – 3 years 1,017,122 3 – 4 years 622,184 4 – 5 years 402,709 After 5 year 302,032 Total undiscounted lease payments 4,758,710 Less: imputed interest (522,766 ) Total lease liabilities 4,235,944

Other assets

Other assets	12 Months Ended
	Dec. 31, 2022
Other assets [Abstract]
Other assets	11 As of 2022 2021 Other assets consist of the following: Strategic investments (see note 26) 2,618,171 2,618,171 Deferred tax assets 84,470 78,370 Contract assets 78,697 380,159 Deposits 100,677 27,044 2,882,015 3,103,744

Accrued expenses and other curr

Accrued expenses and other current liabilities	12 Months Ended
	Dec. 31, 2022
Accrued Expenses and Other Current Liabilities [Abstract]
Accrued expenses and other current liabilities	13 Accrued expenses and other current liabilities consist of the following: As of 2022 2021 Accrued expenses 8,159,000 3,276,686 Deferred revenue 2,806,796 2,171,668 Accrued employee cost 1,579,960 578,601 Short-term borrowing from related party (note 28) 2,119,807 — Deferred settlement* 3,218,757 — Statutory liabilities 2,075,655 1,195,958 Retirement benefits (note 15) 44,493 44,277 20,004,468 7,267,190 ____________ *

Retirement benefits

Retirement benefits	12 Months Ended
	Dec. 31, 2022
Retirement benefits [Abstract]
Retirement benefits	15 The Company has employee benefit plans in the form of certain statutory and other programs covering its employees. Defined benefit plan (Unfunded) In accordance with Indian law, the Company provides a defined benefit retirement plan (the “Gratuity Plan”) covering substantially all of its Indian employees. The Gratuity Plan provides a lump -sum The following table sets forth the amounts recognized in the Company’s consolidated financial statements based on actuarial valuations carried out as of December 31, 2022 and 2021: Year ended 2022 2021 Change in benefit obligation Projected benefit obligation at the beginning 230,588 205,139 Interest costs 11,676 10,174 Service costs 52,170 49,243 Actuarial gain (31,227 ) (14,553 ) Benefits paid (6,602 ) (14,634 ) Effect of exchange rate changes (23,827 ) (4,781 ) Projected benefit obligation at the end 232,778 230,588 Amounts recognized in the consolidated balance sheets consist of: Current liabilities (recorded under accrued expenses and other current liabilities) 44,493 44,277 Non-current liabilities (recorded under other liabilities) 188,285 186,311 Unfunded amount recognized 232,778 230,588 Net defined benefit plan costs include the following components for: Year ended 2022 2021 Interest costs 11,676 10,174 Service costs 52,170 49,243 Actuarial gain (31,227 ) (14,553 ) Total 32,619 44,864 The Company estimates that it will pay $38,780 in fiscal 2023 related to contributions to defined benefit plans. The principal assumptions used in determining gratuity for the Company’s plans are shown below: As of 2022 2021 Discount rate 7 % 5 % Rate of increase in compensation per annum 15 % 15 % Retirement age (in years) 58 58 The Company evaluates these assumptions based on projections of the Company’s long -term The expected benefit plan payments set forth below reflect expected future service: Year ending December 31, Amounts 2023 38,780 2024 38,166 2025 37,111 2026 34,401 2027 33,544 Thereafter 95,701 277,703 The Company’s expected benefit plan payments are based on the same assumptions that were used to measure the Company’s benefit obligations as of December 31, 2022. Defined contribution plans The Company makes contributions, determined as a specified percentage of employee salaries, in respect of qualifying employees towards defined contribution schemes. For the year ended December 31, 2022 and 2021, the Company contributed $73,031 and $44,755, respectively, to defined contribution plans in India.

Other liabilities

Other liabilities	12 Months Ended
	Dec. 31, 2022
Other liabilities [Abstract]
Other liabilities	16 As of 2022 2021 Other liabilities consist of the following: Deferred income tax liabilities 2,221 4,210 Deferred revenue 540,594 — Retirement benefits (note 15) 188,285 186,311 731,100 190,521

Interest expense, net

Interest expense, net	12 Months Ended
	Dec. 31, 2022
Interest Expense, Net [Abstract]
Interest expense, net	21 Year ended 2022 2021 Interest expense, net consists of the following: Interest expense: Interest on loans 6,174,086 2,821,388 Finance cost to related party 57,897 — Interest income: Deposits and short term investments 53,561 153,988 Finance income from related party 19,638 — 6,158,784 2,667,400

Other income, net

Other income, net	12 Months Ended
	Dec. 31, 2022
Other income, net [Abstract]
Other income, net	22 Year ended 2022 2021 Income from marketable securities 11,644 21,077 Other 657,087 408,160 668,731 429,237

Strategic investments

Strategic investments	12 Months Ended
	Dec. 31, 2022
Strategic investments [Abstract]
Strategic investments	26 a) XLocations Inc. The Company invested in XLocations Inc. in the amount of $137,100 in February 2018. In May 2018, additional funding from external investors received by XLocations Inc resulted in a dilution of the Company’s equity interest from 60% to 26.25%. Despite the equity interest of 26.25%, the Company believes it does not have the ability to significantly influence the operational and financial policies of the investee and uses the measurement alternative for equity investments without readily determinable fair values. Accordingly, the retained interest was fair valued on the date of loss of control for $637,671. The basis for the measurement of fair value for this equity investment is Level 3 in the fair value hierarchy. The carrying value of this investment amounted to $618,171 as of December 31, 2021 and 2021 respectively. The investment is included in other assets on the consolidated balance sheets. For the years ended December 31, 2022 and 2021, the Company assessed there was no permanent diminution in the value of the investment and accordingly, no impairment charge was recorded. There have been no upward or downward adjustments to this investment during the years ended December 31, 2022 and 2021. b) Memob Plus FZ LLC On July 2, 2021, the Company entered into a subscription and shareholders agreement to subscribe for 30 -kind The Company believes it does not have the ability to significantly influence the operational and financial policies of the investee and uses the measurement alternative for equity investments without readily determinable fair values. The carrying value of this investment amounted to $2,000,000 as of December 31, 2022 and 2021. The investment is included in other assets on the consolidated balance sheets. For the year ended December 31, 2022 and 2021, the Company assessed there was no permanent diminution in the value of the investment and accordingly, no impairment charge was recorded. There have been no upward or downward adjustments to this investment during the years ended December 31, 2022 and 2021.

Events (Unaudited) Subsequent t

Events (Unaudited) Subsequent to the Date of the Independent Auditor’s Report	12 Months Ended
	Dec. 31, 2022
Events Unaudited Subsequent To The Date Of The Independent Auditors Report Abstract
Events (Unaudited) Subsequent to the Date of the Independent Auditor’s Report	30 Pursuant to the Agreement and Plan of Merger with KludeIn (the “Business Combination”), on March 23, 2023, the Company became a publicly listed company under the name of Near Intelligence, Inc. On March 24, 2023, following the consummation of the Business Combination, Near Intelligence, Inc.’s common stock and the Public Warrants began trading on Nasdaq under the symbols “NIR” and “NIRWW,” respectively. As a result of the Business Combination, Near Intelligence, Inc. received approximately $2.0 million from the KludeIn trust account and incurred approximately $25.4 million of related legal, financial advisory and other professional fees. On March 31, 2023, Near Intelligence, Inc. entered into a Securities Purchase Agreement with certain investors in connection with the issuance and sale of (i) Convertible Debentures in an aggregate principal amount of $6.0 million and (ii) warrants to purchase an aggregate of 149,234 Warrant Shares of Common Stock. On April The Company did not fully satisfy the Junior Capital Financing Conditions under the Financing Agreement on or prior to April Further, (i) from April On May -related -related -related Effective as of May and Amendment No. -in-kind As described below, on May -1 On May -2 -2 -2 -2 -2 -2 The Part A -2 -year -2 -2 -2 Subject to the Stockholder Approval Requirement (as defined below), beginning November -2 Subject to the Stockholder Approval Requirement, any portion of the outstanding and unpaid principal amount of the Part B Convertible Debentures, together with any redemption premium and accrued but unpaid interest, may be converted into shares of Common Stock based on a conversion price of the lower of (i) $2.23, or (ii) 90.0% of the lowest daily VWAP of the Common Stock during the seven consecutive trading days prior to the conversion date, but not lower than the Floor Price. Subject to a subordination agreement among Blue Torch and the Part B Investors, the Company may, at its option, elect to redeem a portion or all amounts outstanding under either Part B Convertible Debenture in cash, plus a 5% redemption premium on the amount to be redeemed, provided that (i) the last reported closing price of the Common Stock is less than $2.23 and (ii) the Company provides the applicable holder with at least five business days’ prior written notice of its desire to exercise such redemption right. Upon receipt of a redemption notice, a holder shall have five business days to elect to convert all or any portion of its Part B Convertible Debenture in lieu of redemption. For purposes of the Convertible Debentures, “VWAP” means the daily dollar volume -weighted Except for YA II PN, Ltd. (“Yorkville”), no Part A -2 The Part A -2 -2 -2 -2 -2 The Part B Convertible Debentures provide that, upon the occurrence of a Trigger Event (as defined below) and subject to a Subordination Agreement among the Part B Investors and Blue Torch (the “Part B Subordination Agreement”), the Company must make monthly cash payments against the principal amount then outstanding in an amount equal to $1,000,000 of the principal amount of such Part B Convertible Debenture plus accrued and unpaid interest thereon, if any, plus a redemption premium of 5% of the triggered payment amount (each, a “Trigger Payment” and collectively, the “Trigger Payments”). A “Trigger Event” occurs if (i) the daily VWAP is less than the Floor Price for five trading days during a period of seven consecutive trading days (the “Floor Price Trigger”) or (ii) in the case of Yorkville only, at any time on or after July In connection with Yorkville’s investment in the Part B Convertible Debentures, entities affiliated with certain officers of the Company (collectively, the “Stockholder Guarantors”) entered into a Guaranty in favor of Yorkville (the “Stockholder Guaranty”). Pursuant to the Stockholder Guaranty, upon failure of the Company to make any Trigger Payment when due, including in the event the Company is unable to make a Trigger Payment as a result of the Part B Subordination Agreement, the Stockholder Guarantors will be obligated to make such Trigger Payment to Yorkville. Upon receipt of a Trigger Payment from any Stockholder Guarantor, Yorkville will transfer to such Stockholder Guarantor a portion of the Part B Convertible Debenture in an amount equal to the Trigger Payment received, less the redemption premium. Each Stockholder Guarantor also agreed to certain lock -up

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Accounting Policies, by Policy (Policies) [Line Items]
Basis of presentation and principles of consolidation	a) Basis of presentation and principles of consolidation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”) for interim financial information. Accordingly, they do not include all the information and footnotes required by U.S. GAAP for complete financial statements. The accompanying condensed consolidated financial statements reflect all adjustments including normal recurring adjustments, which, in the opinion of management, are necessary to present fairly the financial position, results of operations, and cash flows for the periods presented in accordance with US GAAP. Interim results are not necessarily indicative of the results for a full year. For a more comprehensive understanding of the Company and its interim results, these condensed consolidated financial statements should be read in conjunction with Near Holdings audited consolidated financial statements as of and for the years ended December 31, 2022 and 2021 included in the Company’s Form 8 -K The unaudited condensed consolidated financial statements include the consolidated financial statements of the Company and its wholly owned subsidiaries. All significant transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation. The results of subsidiaries acquired or disposed of are recorded in the condensed consolidated statements of operations from the effective date of acquisition or up to the effective date of disposal, as appropriate. The condensed consolidated balance sheet at December 31, 2022 has been derived from the audited consolidated financial statements at that date, but does not include all disclosures, including notes, required by U.S. GAAP for complete financial statements.	a) Basis of presentation and principles of consolidation The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”). The accompanying consolidated financial statements reflect all adjustments including normal recurring adjustments, which, in the opinion of management, are necessary to present fairly the financial position, results of operations, and cash flows for the periods presented in accordance with US GAAP. The consolidated financial statements include the financial statements of the Company and its wholly owned subsidiaries. All significant transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation. The results of subsidiaries acquired or disposed of are recorded in the consolidated statements of operations from the effective date of acquisition or up to the effective date of disposal, as appropriate.
Use of estimates	b) Use of estimates The preparation of the condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions, which affect the reported amounts in the condensed consolidated financial statements. Estimates are based on historical experience, where applicable, and other assumptions which management believes are reasonable under the circumstances. On an ongoing basis, the Company evaluates its estimates, including those related to the incremental borrowing rate (“IBR”) applied in lease accounting, useful lives of property and equipment and intangible assets, the nature and timing of the satisfaction of performance obligations, allowance for credit losses on accounts receivables, fair value of acquired intangible assets and goodwill, fair value of derivative liabilities, stock based compensation, income taxes, certain deferred tax assets and tax liabilities, and other contingent liabilities. Management believes that the estimates used in the preparation of the condensed consolidated financial statements are reasonable. Although these estimates are inherently subject to judgment and actual results could differ from those estimates, management believes that the estimates used in the preparation of the condensed consolidated financial statements are reasonable. Management also continues to monitor the effects of the global macroeconomic environment, including increasing inflationary pressures; social and political issues; regulatory matters, geopolitical tensions; and global security issues. The Company is also mindful of inflationary pressures on its cost base and is monitoring the impact on customer preferences.	b) Use of estimates The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions, which affect the reported amounts in the consolidated financial statements. Estimates are based on historical experience, where applicable, and other assumptions which management believes are reasonable under the circumstances. On an ongoing basis, the Company evaluates its estimates, including those related to the incremental borrowing rate (“IBR”) applied in lease accounting, useful lives of property and equipment and intangible assets, the nature and timing of the satisfaction of performance obligations, allowance for credit losses on accounts receivables, fair values of investments and other financial instruments, fair value of acquired intangible assets and goodwill, stock based compensation, income taxes, certain deferred tax assets and tax liabilities, and other contingent liabilities. Management believes that the estimates used in the preparation of the consolidated financial statements are reasonable. Although these estimates are inherently subject to judgment and actual results could differ from those estimates, management believes that the estimates used in the preparation of the consolidated financial statements are reasonable. Management monitors the effects of the global macroeconomic environment, including increasing inflationary pressures; social and political issues; regulatory matters, geopolitical tensions; and global security issues. The Company is also mindful of inflationary pressures on its cost base and is monitoring the impact on customer preferences.
Segment reporting	c) Segment reporting The Company has a single operating and reportable segment. The Company’s Chief Executive Officer is its Chief Operating Decision Maker, who reviews financial information presented on a consolidated basis for the purposes of making operating decisions, allocating resources and evaluating financial performance. For information regarding the Company’s revenue by geographic area, see note 16.	c) Segment reporting The Company has a single operating and reportable segment. The Company’s Chief Executive Officer is its Chief Operating Decision Maker, who reviews financial information presented on a consolidated basis for the purposes of making operating decisions, allocating resources and evaluating financial performance. For information regarding the Company’s revenue by geographic area, see note 20.
Cash and Cash Equivalents	d) Cash and cash equivalents Cash and cash equivalents primarily represent bank balances in current accounts. The Company considers all short -term	d) Cash and cash equivalents Cash and cash equivalents primarily represent bank balances in current accounts. The Company considers all short -term
Restricted cash	e) Restricted cash Certain deposits are restricted as to withdrawal or usage against these deposits. Restricted term deposits are classified as current assets based on the term of the deposit and the expiration date of the underlying restriction. Restricted cash represents an automatically renewed short -term a restricted escrow account, to be later released upon the satisfaction of certain covenants as specified. For more details refer to note 10. As of March 31, 2023 and December 31, 2022, $40,298,657 and $44,058,573 were held in the account, respectively, which also includes accrued interest thereon.	e) Restricted cash Certain deposits are restricted as to withdrawal or usage against these deposits. Restricted term deposits are classified as current assets based on the term of the deposit and the expiration date of the underlying restriction. For information regarding the Company’s restricted cash, see note 4.
Financial instruments and concentration of credit risk	f) Financial instruments and concentration of credit risk Financial instruments that potentially subject the Company to concentration of credit risk are reflected principally in cash and cash equivalents, restricted cash, term deposits with banks and accounts receivables. The Company places its cash and cash equivalents, term deposits with banks and funds respectively with high credit/investment grade ratings to limit the amount of credit exposure with any one bank/fund and conducts ongoing evaluations of the creditworthiness of the banks and funds with which it does business. To reduce its credit risk on accounts receivable, the Company conducts ongoing credit evaluations of its debtors.	g) Financial instruments and concentration of credit risk Financial instruments that potentially subject the Company to concentration of credit risk are reflected principally in cash and cash equivalents, restricted cash, marketable securities, investment in debt securities, term deposits with banks and accounts receivables. The Company places its cash and cash equivalents, marketable securities and investment in commercial paper, term deposits with banks and funds respectively with high credit/investment grade ratings to limit the amount of credit exposure with any one bank/fund and conducts ongoing evaluations of the creditworthiness of the banks and funds with which it does business. To reduce its credit risk on accounts receivable, the Company conducts ongoing credit evaluations of its debtors.
Goodwill and intangible assets	g) Goodwill and intangible assets Goodwill Goodwill represents the excess of the purchase price over the fair value of net assets acquired in business acquisitions accounted for using the acquisition method of accounting and is not amortized. Goodwill is measured and tested for impairment on an annual basis in accordance with ASC 350, Intangibles — Goodwill and Other, or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. Such events and changes may include: significant changes in performance related to expected operating results, significant changes in asset use, significant negative industry or economic trends, and changes in our business strategy. The Company’s test for goodwill impairment starts with a qualitative assessment to determine whether it is necessary to perform the quantitative goodwill impairment test. If qualitative factors indicate that the fair value of the reporting unit is more likely than not less than its carrying amount, then a quantitative goodwill impairment test is performed. For the purposes of impairment testing, the Company determined that it has only one reporting unit. Performing a quantitative goodwill impairment test includes the determination of the fair value of a reporting unit and involves significant estimates and assumptions. These estimates and assumptions include, among others, revenue growth rates and operating margins used to calculate projected future cash flows, risk -adjusted Intangible assets The Company amortizes intangible assets with finite lives over their estimated useful lives using a method of amortization that reflects the pattern in which the economic benefits of the intangible assets are consumed or otherwise realized and reviews them for impairment whenever an impairment indicator exists.
Impairment of long-lived assets	h) Impairment of long-lived assets The Company evaluates its long -lived -lived	l) Impairment of long-lived assets The Company evaluates its long -lived
Fair value measurements and financial instruments	i) Fair value measurements and financial instruments The Company holds financial instruments that are measured at fair value which is determined in accordance with a fair value hierarchy that prioritizes the inputs and assumptions used, and the valuation techniques used to measure fair value. The three levels of the fair value hierarchy are described as follows: Level 1: Level 2: Level 3: The Company’s assessment of the significance of a particular input to the fair value measurement requires judgment and may affect the determination of fair value of assets and liabilities and their placement within the fair value hierarchy levels. The Company establishes the fair value of its assets and liabilities using the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date and established a fair value hierarchy based on the inputs used to measure fair value. The recorded amounts of certain financial instruments, including cash and cash equivalents, prepaid expenses and other assets accounts, accounts payable, and accrued expenses and other liabilities approximate fair value due to their relatively short maturities.	m) Fair value measurements and financial instruments The Company holds financial instruments that are measured at fair value which is determined in accordance with a fair value hierarchy that prioritizes the inputs and assumptions used, and the valuation techniques used to measure fair value. The three levels of the fair value hierarchy are described as follows: Level 1: Inputs are unadjusted quoted prices in active markets for identical assets or liabilities. Level 2: Inputs are quoted prices for similar assets and liabilities in active markets or quoted prices for identical or similar instruments in markets that are not active and model- derived valuations in which all significant inputs and significant value drivers are observable in active markets. Level 3: Inputs are unobservable inputs based on the Company’s assumptions and valuation techniques used to measure assets and liabilities at fair value. The inputs require significant management judgment or estimation. The Company’s assessment of the significance of a particular input to the fair value measurement requires judgment and may affect the determination of fair value of assets and liabilities and their placement within the fair value hierarchy levels. The Company establishes the fair value of its assets and liabilities using the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date and established a fair value hierarchy based on the inputs used to measure fair value. The recorded amounts of certain financial instruments, including cash and cash equivalents, prepaid expenses and other assets accounts, accounts payable, and accrued expenses and other liabilities approximate fair value due to their relatively short maturities.
Revenue recognition	j) Revenue recognition The Company derives revenue primarily from i) core subscription services and ii) sale of operational products. Revenue is recognized when, or as, the related performance obligation is satisfied by transferring the control of the promised service to a customer. The amount of revenue recognized reflects the consideration that the Company expects to be entitled to receive in exchange for these services. The Company applies the following steps for revenue recognition: (i) Identification of the contract, or contracts, with the customer The Company considers the terms and conditions of the engagement in identifying the contracts. The Company determines a contract with a customer to exist when the contract is approved, each party’s rights regarding the services to be transferred can be identified, the payment terms for the services can be identified, it has been determined the customer has the ability and intent to pay, and the contract has commercial substance. At contract inception, the Company will evaluate whether two or more contracts should be combined and accounted for as a single contract and whether the combined or single contract includes more than one performance obligation. The Company applies judgment in determining the customer’s ability and intent to pay, which is based on a variety of factors, including the customer’s historical payment experience or, in the case of a new customer, credit, and financial information pertaining to the customer. (ii) Identification of the performance obligations in the contract Performance obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily available from third parties or from the Company and are distinct in the context of the contract, whereby, in respect of core subscription services, we have combined promises for access to the data intelligence platform, the output derived from such platform coupled with, in a marketing intelligence use case, access with the related obligation to provide use of the platform to execute customers’ marketing strategies as a single performance obligation. Sale of operational products is evaluated to be a distinct performance obligation, as further explained in the section “Sale of operational products”. (iii) Determination of the transaction price The transaction price is determined based on the consideration to which the Company expects to be entitled in exchange for transferring services to the customer. The transaction price includes platform subscription fees based on the contracted usage of Near platform for analytics, data enrichment, data feeds as outputs from the platform and for executing customers’ marketing campaigns as well as variable consideration associated with overage fees on exceeded media execution limits as specified in respective contracts, where relevant. Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. In a marketing intelligence use case, the Company would be entitled to a platform fee even if the customer does not opt for contracted usage level of media execution committed by the Company. None of the Company’s contracts contain a significant financing component. (iv) Allocation of the transaction price to the performance obligations in the contract Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on each performance obligation’s relative standalone selling price (“SSP”). Contracts typically have one performance obligation of providing access to the core subscription service or access to relevant outputs from the Near platform. On occasion, contracts include provision of certain operational products on a short term, fixed fee basis which reflect their respective SSP. (v) Recognition of the revenue when, or as, a performance obligation is satisfied Revenue is recognized at the time the related performance obligation is satisfied by transferring the control of the promised service to a customer. Revenue in respect of core subscription services is recognized over the contractual terms during which the customer is given access to the platform or the output from the platform. With respect to revenue from operational products, the Company recognizes revenue as services are delivered. The Company generates all its revenue from contracts with customers. Core subscription revenue The Company generates revenue from subscriptions to customers that enable them to access the Company’s cloud -based -making -to-date A time -elapsed -based ratably over the contract term beginning on the date access to the subscription product is provisioned. Most of the customer agreements have a minimum term of one (1) year with various payment terms ranging from monthly to quarterly in arrears and in few cases, payments in advance. Also, many contracts have auto -renewal -by-case -alone Sale of Operational products The Company derives revenue from providing customized reports and other insights to customers on short term fixed fee basis. The Company recognizes such revenues from the sales of these operational products upon delivery to the customers (i.e., at a point in time basis). Refer to note 16 for details. Practical expedients The Company has utilized the practical expedient available under ASC 606, Revenue from Contracts with Customers and does not disclose the following: i) ii)	q) Revenue recognition The Company derives revenue primarily from i) core subscription services and ii) sale of operational products. Revenue is recognized when, or as, the related performance obligation is satisfied by transferring the control of the promised service to a customer. The amount of revenue recognized reflects the consideration that the Company expects to be entitled to receive in exchange for these services. The Company applies the following steps for revenue recognition: (i) Identification of the contract, or contracts, with the customer The Company considers the terms and conditions of the engagement in identifying the contracts. The Company determines a contract with a customer to exist when the contract is approved, each party’s rights regarding the services to be transferred can be identified, the payment terms for the services can be identified, it has been determined the customer has the ability and intent to pay, and the contract has commercial substance. At contract inception, the Company will evaluate whether two or more contracts should be combined and accounted for as a single contract and whether the combined or single contract includes more than one performance obligation. The Company applies judgment in determining the customer’s ability and intent to pay, which is based on a variety of factors, including the customer’s historical payment experience or, in the case of a new customer, credit, and financial information pertaining to the customer. (ii) Identification of the performance obligations in the contract Performance obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily available from third parties or from the Company and are distinct in the context of the contract, whereby, in respect of core subscription services, we have combined promises for access to the data intelligence platform, the output derived from such platform coupled with, in a marketing intelligence use case, access with the related obligation to provide use of the platform to execute customers’ marketing strategies as a single performance obligation. Sale of operational products is evaluated to be a distinct performance obligation, as further explained in the section “Sale of operational products”. (iii) Determination of the transaction price The transaction price is determined based on the consideration to which the Company expects to be entitled in exchange for transferring services to the customer. The transaction price includes platform subscription fees based on the contracted usage of Near platform for analytics, data enrichment, data feeds as outputs from the platform and for executing customers’ marketing campaigns as well as variable consideration associated with overage fees on exceeded media execution limits as specified in respective contracts, where relevant. Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. In a marketing intelligence use case, the Company would be entitled to a platform fee even if the customer does not opt for contracted usage level of media execution committed by the Company. None of the Company’s contracts contain a significant financing component. (iv) Allocation of the transaction price to the performance obligations in the contract Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on each performance obligation’s relative standalone selling price (“SSP”). Contracts typically have one performance obligation of providing access to the core subscription service or access to relevant outputs from the Near platform. On occasion, contracts include provision of certain operational products on a short term, fixed fee basis which reflect their respective SSP. (v) Recognition of the revenue when, or as, a performance obligation is satisfied Revenue is recognized at the time the related performance obligation is satisfied by transferring the control of the promised service to a customer. Revenue in respect of core subscription services is recognized over the contractual terms during which the customer is given access to the platform or the output from the platform. With respect to revenue from operational products, the Company recognizes revenue as services are delivered. The Company generates all its revenue from contracts with customers. Core subscription revenue The Company generates revenue from subscriptions to customers that enable them to access the Company’s cloud -based -making -to-date A time -elapsed -renewal the customer and the contracts do not entitle Near’s customers to a refund or partial refund upon cancellation of the relevant contracts. The auto renewal provisions are evaluated on a case -by-case -alone Sale of Operational products The Company derives revenue from providing customized reports and other insights to customers on short term fixed fee basis. The Company recognizes such revenues from the sales of these operational products upon delivery to the customers (i.e., at a point in time basis). Refer note 20 for details. Practical expedients “The Company has utilized the practical expedient available under ASC 606, Revenue from Contracts with Customers and does not disclose the following: i) ii)
Stock-based compensation	k) Stock-based compensation Stock -based -classified -based -employees -07 -Based -based -pricing -Scholes -based -line -based	s) Stock-based compensation Stock -based -classified -based -employees -07 -Based -based -pricing -Scholes -based -line are accounted for as they occur. Stock -based
Net loss per share	l) Net loss per share Basic and diluted net loss per share attributable to common stockholders is presented in conformity with the two -class -class -class the period to be allocated between common and participating securities based upon their respective rights to shares in undistributed earnings as if all income (loss) for the period had been distributed. Based on the above, the redeemable convertible preferred stock, stock options, restricted stock units and warrants are not considered as participating securities. Basic net loss per share is calculated by dividing the net loss attributable to common stockholders by the weighted -average -average -dilutive	u) Net loss per share Basic and diluted net loss per share attributable to common stockholders is presented in conformity with the two -class -class -class Basic net loss per share is calculated by dividing the net loss attributable to common stockholders by the weighted -average -average -dilutive
Changes in accounting policies and recently issued accounting pronouncements	m) Changes in accounting policies and recently issued accounting pronouncements The Company is an “emerging growth company”, as defined in Section 2(a) of the Securities Act of 1933, as amended, (the “Securities Act”), as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). The JOBS Act provides that an emerging growth company can take advantage of an extended transition period for complying with new or revised accounting standards. Thus, an emerging growth company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. The Company has elected to take advantage of the extended transition period to comply with new or revised accounting standards and to adopt certain of the reduced disclosure requirements available to emerging growth companies. As a result of the accounting standards election, the Company will not be subject to the same implementation timeline for new or revised accounting standards as other public companies that are not emerging growth companies which may make comparison of the Company’s financial statements to those of other public companies more difficult. The Company will remain an emerging growth company until the earlier of (1) the last day of the fiscal year (a) following January 11, 2026, (b) in which the Company has total annual gross revenue of at least $1.235 billion or (c) in which the Company is deemed to be a large accelerated filer, which means the market value of common stock that is held by non -affiliates -convertible -year In September 2022, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2022 -04 -50 In October 2021, the FASB issued ASU No. 2021 -08	w) Changes in accounting policies and recently issued accounting pronouncements The Company is expected to be an “emerging growth company”, as defined in Section 2(a) of the Securities Act of 1933, as amended, (the “Securities Act”), as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). The JOBS Act provides that an emerging growth company can take advantage of an extended transition period for complying with new or revised accounting standards. Thus, an emerging growth company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. The Company has elected to take advantage of the extended transition period to comply with new or revised accounting standards and to adopt certain of the reduced disclosure requirements available to emerging growth companies. As a result of the accounting standards election, the Company will not be subject to the same implementation timeline for new or revised accounting standards as other public companies that are not emerging growth companies which may make comparison of the Company’s financial statements to those of other public companies more difficult. In August 2020, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2020 -06 -Debt -Contracts -converted -06 In September 2022, the FASB issued ASU No. 2022 -04 -50 In March 2020, the FASB issued authoritative guidance to provide optional relief for companies preparing for the discontinuation of interest rates such as the London Interbank Offered Rate (“LIBOR”) and applies to lease and other contracts, hedging instruments, held -to-maturity In October 2021, the FASB issued ASU No. 2021 -08
Income taxes		t) Income taxes The Company accounts for income taxes using the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the Company’s consolidated financial statements. In estimating future tax consequences, generally all expected future events other than enactments or changes in the tax law or rates are considered. The Company accounts for uncertainty in tax positions recognized in the consolidated financial statements by recognizing a tax benefit from an uncertain tax position when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. Income tax positions must meet a more -likely -not Valuation allowances are established when necessary to reduce deferred tax assets to the amounts that are more likely than not expected to be realized based on the weighting of positive and negative evidence. Future realization of deferred tax assets ultimately depends on the existence of sufficient taxable income of the appropriate character within the carryback or carry forward periods available under the applicable tax law. The Company regularly reviews the deferred tax assets for recoverability based on historical taxable income, projected future taxable income, the expected timing of the reversals of existing temporary differences and tax planning strategies. The Company’s judgment regarding future profitability may change due to many factors, including future market conditions and the ability to successfully execute the business plans and/or tax planning strategies. Should there be a change in the ability to recover deferred tax assets, the Company’s income tax provision would increase or decrease in the period in which the assessment is changed.
Investments		f) Investments Equity securities Equity investments, other than equity method investments, are measured at fair value with changes in fair value recognized in the consolidated statements of operations in accordance with Accounting Standard Updates (“ASU”) 2016 -01 Marketable securities Marketable securities represent investments in mutual funds having readily determinable fair value. These mutual funds meet certain criteria for equity investments in accordance with ASU 2016 -01 Short term investments Accounting for the Company’s debt securities varies depending on the legal form of the security, the Company’s intended holding period for the security, and the nature of the transaction. Investments in debt securities are classified as held -to-maturity -to-maturity
Accounts receivables		h) Accounts receivables, net Accounts receivable primarily comprise of cash due from customers and are recorded at the invoiced amount, net of an allowance for credit losses. The Company pools its accounts receivable based on similar risk characteristics in estimating expected credit losses. Credit losses for accounts receivable are based on the roll -rate has established a provision matrix based on historical credit loss experience, adjusted for forward -looking -looking A financial asset is written off when it is deemed uncollectible and there is no reasonable expectation of recovering the contractual cash flows. Expected recoveries of amounts previously written off, not to exceed the aggregate amounts previously written off, are included in determining the allowance at each reporting period. Allowance for credit losses are presented as a credit loss expense within “General and administrative” on the consolidated statements of operations. Subsequent recoveries of amounts previously written off are credited against the same line item.
Property and equipment		i) Property and equipment Recognition and measurement Plant and equipment are stated at cost less accumulated depreciation and amortization and accumulated impairment loss. Expenditures for replacements and improvements are capitalized, whereas the costs of maintenance and repairs are charged to earnings as incurred. The Company depreciates and amortizes all property and equipment using the straight -line • 5 years • 2 – 3 years • 10 years • 3 years • Useful life or lease term, whichever is lower Software acquired for internal use is included in property and equipment on the Company’s consolidated balance sheet and amortized on a straight -line Capital work in progress is not depreciated until it is ready to be used. Depreciation methods, useful lives and residual values are reviewed at the end of each reporting period and adjusted if appropriate.
Business combinations		j) Business combinations The Company accounts for an acquisition as a business combination if the assets acquired and liabilities assumed in the transaction constitute a business in accordance with Accounting Standard Codification (“ASC”) Topic 805 “Business Combinations”. Such acquisitions are accounted using the acquisition method by recognizing the identifiable tangible and intangible assets acquired and liabilities assumed, and any non -controlling Where the set of assets acquired and liabilities assumed doesn’t constitute a business, it is accounted for as an asset acquisition where the individual assets and liabilities are recorded at their respective relative fair values corresponding to the consideration transferred. Goodwill Goodwill represents the excess of the purchase price over the fair value of net assets acquired in business acquisitions accounted for using the acquisition method of accounting and is not amortized. Goodwill is measured and tested for impairment on an annual basis in accordance with ASC 350, Intangibles — Goodwill and Other, or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. Such events and changes may include: significant changes in performance related to expected operating results, significant changes in asset use, significant negative industry or economic trends, and changes in our business strategy. The Company’s test for goodwill impairment starts with a qualitative assessment to determine whether it is necessary to perform the quantitative goodwill impairment test. If qualitative factors indicate that the fair value of the reporting unit is more likely than not less than its carrying amount, then a quantitative goodwill impairment test is performed. For the purposes of impairment testing, the Company determined that it has only one reporting unit. The Company completed the annual impairment test and did not recognize any goodwill impairment charges in the years ended December 31, 2022 and 2021. Intangible assets The Company amortizes intangible assets with finite lives over their estimated useful lives using a method of amortization that reflects the pattern in which the economic benefits of the intangible assets are consumed or otherwise realized and reviews them for impairment whenever an impairment indicator exists.
Leases		k) Leases The Company determines if a contract contains a lease at inception of the arrangement based on whether it has the right to obtain substantially all the economic benefits from the use of an identified asset and whether it has the right to direct the use of an identified asset in exchange for consideration, which relates to an asset which the Company does not own. Right of use (“ROU”) assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. ROU assets are initially measured at an amount equal to the lease liabilities and adjusted for lease incentives received and initial direct costs, if any. Lease liabilities are recognized at the present value of the future lease payments at the lease commencement date. The interest rate used to determine the present value of the future lease payments is the Company’s incremental borrowing rate, for the purpose of computing lease liabilities based on the remaining lease term and the rates prevailing in the jurisdiction where the lease was executed. Only fixed payments or in -substance The Company’s leases include its corporate offices. The lease term of operating leases vary from 11 months to 6 years. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. The Company’s lease agreements generally do not contain any residual value guarantees or restrictive covenants. Operating leases are included in operating lease ROU assets, current and non -current -line -line
Foreign currency		n) Foreign currency The Company’s consolidated financial statements are reported in U.S. dollars which is also its functional currency. The functional currency for the Company’s subsidiaries in USA, Australia, Japan, India and France are their respective local currencies and the functional currency of the Company’s subsidiary in Singapore is U.S. dollars. The translation of the functional currencies of the Company’s subsidiaries into U.S. dollars is performed for balance sheet accounts using the exchange rates in effect as of the balance sheet date and for revenues and expense accounts using an average exchange rate prevailing during the respective period. The gains or losses resulting from such translation are reported as currency translation adjustments under accumulated other comprehensive loss as a separate component of stockholders’ deficit on the consolidated balance sheets. Monetary assets and liabilities of each subsidiary denominated in currencies other than the subsidiary’s functional currency are translated into their respective functional currency at the rates of exchange prevailing on the balance sheet date. Transactions of each subsidiary in currencies other than the subsidiary’s functional currency are translated into the respective functional currencies at the average exchange rate prevailing during the period of the transaction. The gains or losses resulting from foreign currency transactions are included in the consolidated statements of operations.
Fair value option		o) Fair value option Under the Fair Value Option (FVO) subsections of ASC Subtopic 825 -10 -by-instrument -specific
Variable interest entities		p) Variable interest entities The Company evaluates its ownership, contractual and other interests in entities to determine if it has a variable interest in an entity. These evaluations are complex, involve judgment, and the use of estimates and assumptions based on available historical and prospective information, among other factors. If the Company determines that an entity for which it holds a contractual or ownership interest in is a VIE and that the Company is the primary beneficiary, the Company consolidates such entity in its consolidated financial statements. The primary beneficiary of a VIE is the party that meets both of the following criteria: (1) has the power to make decisions that most significantly affect the economic performance of the VIE; and (2) has the obligation to absorb losses or the right to receive benefits that in either case could potentially be significant to the VIE. If the Company is not deemed to be the primary beneficiary in a VIE, the Company accounts for the investment or other variable interests in a VIE in accordance with applicable GAAP.
Employee benefit plans		r) Employee benefit plans Contributions to defined contribution plans are charged to the consolidated statements of operations in the period in which services are rendered by the covered employees. Current service costs for defined benefit plans are accrued in the period to which they relate. The liability in respect of defined benefit plans is calculated annually by the Company using the projected unit credit method. Prior service cost, if any, resulting from an amendment to a plan is recognized and amortized over the remaining period of service of the covered employees. Net actuarial gains and losses are immediately recognized in the consolidated statements of operations. The Company records annual amounts relating to its defined benefit plans based on calculations that incorporate various actuarial and other assumptions, including discount rates, mortality, future compensation increases and attrition rates. The Company reviews its assumptions on an annual basis and makes modifications to the assumptions based on current rates and trends when it is appropriate to do so. The effect of modifications to those assumptions is recorded in net periodic cost in its entirety immediately. The Company believes that the assumptions utilized in recording its obligations under its plans are reasonable based on its experience and market conditions.
Expenses		v) Expenses Set forth below is a brief description of the components of the Company’s expenses: i. Cost of revenue, exclusive of depreciation and amortization Cost of revenue primarily consists of costs related to third -party -related -time ii. Product and technology Product and technology expenses primarily consist of personnel -related -personnel-related -party iii. Sales and marketing Sales and marketing expenses primarily consist of personnel -related iv. General and administrative General and administrative expenses consist primarily of personnel -related -personnel -related
Kludein I Acquisition Corp. [Member]
Accounting Policies, by Policy (Policies) [Line Items]
Basis of presentation and principles of consolidation		Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the SEC.
Use of estimates		Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of income and expenses during the reporting periods. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the consolidated financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.
Cash and Cash Equivalents		Cash and Cash Equivalents The Company considers all short -term
Fair value measurements and financial instruments		Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurement,” approximates the carrying amounts represented in the Company’s consolidated balance sheets, primarily due to their short -term
Net loss per share		Net Income (Loss) per Share of Common Stock The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share”. Net (loss) income per share of common stock is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding for the period. The Company applies the two -class -measurement The calculation of diluted income (loss) per share of common stock does not consider the effect of the warrants issued in connection with the (i) Initial Public Offering, and (ii) the private placement since the exercise of the warrants is contingent upon the occurrence of future events. The warrants are exercisable to purchase 13,825,000 Founder Shares subject to forfeiture (see Note 5) are not included in weighted average shares outstanding for basic net income (loss) per share until the forfeiture restrictions lapse, however, they are included in weighted average shares outstanding for diluted net (loss) income per share for the entire period. The following table reflects the calculation of basic and diluted net income (loss) per share of common stock (in dollars, except share amounts): For the Years Ended December 31, 2022 2021 Class A Class B Class A Class B Basic and diluted net income (loss) per share of common stock Numerator: Allocation of net income (loss) $ 3,842,900 $ 1,189,669 $ (323,233 ) $ (82,793 ) Denominator: Basic and diluted weighted average shares outstanding 13,930,350 4,312,500 16,776,099 4,297,047 Basic and diluted net income (loss) per share of common stock $ 0.28 $ 0.28 $ (0.02 ) $ (0.02 )
Principles of Consolidation		Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly -owned
Emerging Growth Company		Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent public accounting firm attestation requirements of Section 404 of the Sarbanes -Oxley Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non -emerging
Marketable Securities Held in Trust Account		Marketable Securities Held in Trust Account At December 31, 2022, substantially all of the assets held in the Trust Account were held in money market funds which are invested primarily in U.S. Treasury securities. At December 31, 2021, substantially all of the assets held in the Trust Account were primarily invested in U.S. Treasury securities. All of the Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the consolidated balance sheets at fair value at the end of each reporting period. Interest earned and gains and losses resulting from the change in fair value of investments held in the Trust Account are included in the accompanying consolidated statements of operations. The estimated fair values of investments held in Trust Account are determined using available market information.
Class A Common Stock Subject to Possible Redemption		Class A Common Stock Subject to Possible Redemption The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480, “Distinguishing Liabilities from Equity.” Class A common stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including Class A common stock that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, Class A common stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders’ deficit section of the Company’s consolidated balance sheets. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable common stock to equal the redemption value at the end of each reporting period. Immediately upon the closing of the Initial Public Offering, the Company recognized the re -measurement -in At December 31, 2022 and 2021, the shares of Class A common stock reflected in the consolidated balance sheets as temporary equity were reconciled in the following table: Number of Shares Carrying Amount Gross proceeds for the Initial Public Offering 17,250,000 $ 172,500,000 Less: Proceeds allocated to the initial fair value of Public Warrants — (6,210,000 ) Class A common stock issuance costs — (9,527,789 ) Fair value of Founder Shares attributable to Anchor Investor allocated to redeemable Class A common stock, net of allocated transaction costs — (4,252,433 ) Plus: Remeasurement of carrying value to redemption value — 19,990,222 Class A common stock subject to possible redemption, as of December 31, 2021 17,250,000 172,500,000 Less: Class A common stock redeemed, including Trust Account earnings of $32,631 (6,845,606 ) (68,488,691 ) Plus: Extension Funds from Sponsor — 1,373,380 Near Extension Note — 686,690 Remeasurement of carrying value to redemption value — 1,135,977 Class A common stock subject to possible redemption, as of December 31, 2022 10,404,394 $ 107,207,356
Warrant Liabilities		Warrant Liabilities The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company accounts for warrants as either equity -classified -classified For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid -in -cash -Ross-Rubenstein -Ross-Rubenstein
Allocation of issuance costs		Allocation of issuance costs The Company accounts for the allocation of its issuance costs to its warrants using the guidance in ASC Topic 470 -20 -20 -measured
Income taxes		Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Financial Accounting Standards Board (“FASB”) ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2022 and 2021. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. The Company has identified the United States as its only tax jurisdiction. The Company is subject to income taxation by major taxing authorities since inception. These examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with federal and state tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next 12 months. For interim periods, the income tax provision or benefit related to ordinary income or loss is computed at an estimated annual effective income tax rate and the income tax provision or benefit related to all other items is individually computed and recognized when the items occur. Inflation Reduction Act of 2022 On August 16, 2022, the Inflation Reduction Act of 2022 (the “IR Act”) was signed into federal law. The IR Act provides for, among other things, a new U.S. federal 1% excise tax on certain repurchases of stock by publicly traded U.S. domestic corporations and certain U.S. domestic subsidiaries of publicly traded foreign corporations occurring on or after January 1, 2023. The excise tax is imposed on the repurchasing corporation itself, not its stockholders from which shares are repurchased. The amount of the excise tax is generally 1% of the fair market value of the shares repurchased at the time of the repurchase. However, for purposes of calculating the excise tax, repurchasing corporations are permitted to net the fair market value of certain new stock issuances against the fair market value of stock repurchases during the same taxable year. In addition, certain exceptions apply to the excise tax. The U.S. Department of the Treasury (the “Treasury”) has been given authority to provide regulations and other guidance to carry out and prevent the abuse or avoidance of the excise tax. Any redemption or other repurchase that occurs after December 31, 2022, in connection with a Business Combination, extension vote or otherwise, may be subject to the excise tax. In January 2023, 9,786,530
Concentration of Credit Risk		Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $250,000. The Company has not experienced losses on these accounts.
Recent Accounting Standards		Recent Accounting Standards Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s consolidated financial statements.

Summary of significant accoun_2

Summary of significant accounting policies (Tables)	12 Months Ended
	Dec. 31, 2022
Summary of significant accounting policies (Tables) [Line Items]
Schedule of property and equipment using the straight-line method	• 5 years • 2 – 3 years • 10 years • 3 years • Useful life or lease term, whichever is lower
Kludein I Acquisition Corp. [Member]
Summary of significant accounting policies (Tables) [Line Items]
Schedule of the shares of class A common stock reflected in the consolidated balance sheets as temporary equity	Number of Shares Carrying Amount Gross proceeds for the Initial Public Offering 17,250,000 $ 172,500,000 Less: Proceeds allocated to the initial fair value of Public Warrants — (6,210,000 ) Class A common stock issuance costs — (9,527,789 ) Fair value of Founder Shares attributable to Anchor Investor allocated to redeemable Class A common stock, net of allocated transaction costs — (4,252,433 ) Plus: Remeasurement of carrying value to redemption value — 19,990,222 Class A common stock subject to possible redemption, as of December 31, 2021 17,250,000 172,500,000 Less: Class A common stock redeemed, including Trust Account earnings of $32,631 (6,845,606 ) (68,488,691 ) Plus: Extension Funds from Sponsor — 1,373,380 Near Extension Note — 686,690 Remeasurement of carrying value to redemption value — 1,135,977 Class A common stock subject to possible redemption, as of December 31, 2022 10,404,394 $ 107,207,356
Schedule of basic and diluted net income (loss) per share of common stock	For the Years Ended December 31, 2022 2021 Class A Class B Class A Class B Basic and diluted net income (loss) per share of common stock Numerator: Allocation of net income (loss) $ 3,842,900 $ 1,189,669 $ (323,233 ) $ (82,793 ) Denominator: Basic and diluted weighted average shares outstanding 13,930,350 4,312,500 16,776,099 4,297,047 Basic and diluted net income (loss) per share of common stock $ 0.28 $ 0.28 $ (0.02 ) $ (0.02 )

Recapitalization (Tables)

Recapitalization (Tables)	3 Months Ended
	Mar. 31, 2023
Recapitalization [Abstract]
Schedule of reconciles the elements of the business combination	Cash-trust and cash, net of redemptions 2,235,551 Less: transaction costs and advisory fees, paid (2,030,677 ) Net proceeds from the Business Combination 204,874 Less: transaction costs and advisory fees, accrued (12,947,639 ) Less: public and private placement warrants (2,296,333 ) Less: promissory note and working capital loan (1,795,280 ) Less: others, net (445,535 ) Reverse recapitalization, net (17,279,913 )
Schedule of number of shares of common stock issued ofconsummation of the business combination	KludeIn Class A common stock, outstanding prior to the Business Combination 10,404,394 Less: Redemption of KludeIn Class A common stock (10,205,269 ) Class A common stock of KludeIn 199,125 KludeIn Class B common stock, outstanding prior to the Business Combination 4,075,000 Business Combination shares 4,274,125 Near Holding Shares 42,109,018 Common stock immediately after the Business Combination 46,383,143
Schedule of number of near holdings shares was determined	Near Near Common stock 77,057.894 8,296,074 Convertible preferred stock 307,298.151 33,083,858 Settlement on vesting of restricted share units (see Note 12) 6,773.000 729,086 Total 391,129.045 42,109,018

Accounts receivable, net (Table

Accounts receivable, net (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Accounts receivable, net [Abstract]
Schedule of accounts receivable net consists	March 31, December 31, Accounts receivable 28,610,774 29,429,331 Allowance for credit losses (3,376,574 ) (3,417,845 ) Accounts receivable, net 25,234,200 26,011,486	As of 2022 2021 Accounts receivable 29,429,331 18,833,676 Allowance for credit losses (3,417,845 ) (2,073,836 ) Accounts receivable, net 26,011,486 16,759,840
Schedule of company’s allowance for credit losses	March 31, December 31, 2022 Opening balance 3,417,845 2,073,836 Additions charged 35,840 1,344,009 Bad debts written off (77,111 ) — Closing balance 3,376,574 3,417,845	Year ended 2022 2021 Opening balance 2,073,836 4,383,573 Additions charged 1,344,009 49,709 Bad debts written off — (2,359,446 ) Closing balance 3,417,845 2,073,836

Prepaid expenses and other cu_2

Prepaid expenses and other current assets (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Prepaid expenses and other current assets [Abstract]
Schedule of prepaid expenses and other current assets	March 31, December 31, Advanced income and non-income taxes 493,267 648,729 Deposits 300,932 349,041 Prepaid expenses 1,997,312 913,101 Contract assets 177,603 283,772 Advance to related party (note 21) — 1,797,313 Promissory note (1) — 686,690 Other receivables 406,841 284,622 3,375,955 4,963,268 (1) -interest	As of 2022 2021 Advanced income and non-income taxes 648,729 676,276 Deposits 349,041 342,157 Prepaid expenses 913,101 743,006 Contract assets 283,772 266,195 Advance to related party (note 28) 1,797,313 — Promissory note* 686,690 — Other receivables 284,622 222,669 4,963,268 2,250,303 *

Property and equipment, net (Ta

Property and equipment, net (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Property and equipment, net [Abstract]
Schedule of property and equipment net	March 31, December 31, 2022 Computers 394,378 387,267 Office equipment 94,564 90,111 Furniture and fixtures 325,354 194,715 Leasehold improvements 2,685 2,668 Servers 12,671,736 12,671,736 Total 13,488,717 13,346,497 Less: Accumulated depreciation and amortization (9,840,459 ) (8,722,333 ) 3,648,258 4,624,164 Capital work in progress 52,156 34,415 Total 3,700,414 4,658,579	As of 2022 2021 Computers 387,267 269,279 Office equipment 90,111 96,808 Furniture and fixtures 194,715 77,212 Leasehold improvements 2,668 2,956 Servers 12,671,736 12,671,736 Total 13,346,497 13,117,991 Less: Accumulated depreciation and amortization (8,722,333 ) (4,384,968 ) Capital work in progress 34,415 — Total 4,658,579 8,733,023

Intangible assets, net (Tables)

Intangible assets, net (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Intangible assets, net [Abstract]
Schedule of amortization activity of intangible assets	As of March 31, 2023 As of December 31, 2022 Gross Accumulated Net Gross Accumulated Net Customer relationships 12,587,657 (7,026,378 ) 5,561,279 12,585,004 (5,978,395 ) 6,606,609 Software platform 5,622,053 (3,748,035 ) 1,874,018 5,622,053 (3,279,532 ) 2,342,521 Non compete agreement 1,830,236 (180,516 ) 1,649,720 1,830,236 (90,258 ) 1,739,978 20,039,946 (10,954,929 ) 9,085,017 20,037,293 (9,348,185 ) 10,689,108	As of As of Gross Accumulated Net Gross Accumulated Net Customer relationships 12,585,004 (5,978,395 ) 6,606,609 9,792,428 (2,492,570 ) 7,299,858 Software platform 5,622,053 (3,279,532 ) 2,342,521 5,622,053 (1,405,513 ) 4,216,540 Non compete agreement 1,830,236 (90,258 ) 1,739,978 20,037,293 (9,348,185 ) 10,689,108 15,414,481 (3,898,083 ) 11,516,398
Schedule of company’s intangible assets for future periods	2023 (April to December) 4,798,619 2024 2,570,106 2025 1,073,202 2026 366,047 2027 277,043 Total future amortization expense 9,085,017	2023 6,407,164 2024 2,570,106 2025 1,070,002 2026 366,047 2027 275,789 Total future amortization expense 10,689,108

Goodwill (Tables)

Goodwill (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Goodwill [Abstract]
Schedule of changes in carrying value of goodwill	March 31, December 31, 2022 Opening balance 61,994,758 62,387,725 Effect of exchange rate changes 78,675 (392,967 ) Closing balance 62,073,433 61,994,758	As of 2022 2021 A summary of the changes in carrying value of goodwill is as follows: Opening balance 62,387,725 6,352,720 Goodwill relating to acquisitions consummated during the period — 56,423,109 Effect of exchange rate changes (392,967 ) (388,104 ) Closing balance 61,994,758 62,387,725

Convertible Debentures (Tables)

Convertible Debentures (Tables)	3 Months Ended
	Mar. 31, 2023
Convertible Debenture [Abstract]
Schedule of estimated fair value of working capital loan	March 31, Volatility 39.5 % Risk-free rate 3.72 % Contractual term (years) 3.85

Borrowings (Tables)

Borrowings (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Borrowings [Abstract]
Schedule of borrowings	March 31, December 31, Blue Torch finance, net of debt amortization expenses 87,295,194 86,758,378 BPI France 689,598 839,473 BNP Paribas 705,697 748,797 Working capital loan 1,183,335 — Promissory note 1,373,380 — 91,247,204 88,346,648	As of 2022 2021 Harbert loan, net of debt amortization expenses — 15,479,975 Blue Torch finance, net of debt amortization expenses 86,758,378 — BPI France 839,473 1,147,826 CIN Phases — 932,194 BNP Paribas 748,797 910,160 88,346,648 18,470,155
Schedule of estimated fair value of working capital loan borrowings	March 31, Discount rate 14.85 % Contractual term (years) 0.25 Note Principal 1,225,000
Schedule of aggregate maturities of long-term borrowings	Annual 2023 (April to December) 5,060,524 2024 537,633 2025 387,004 2026 102,060,364 Total: aggregate maturities of long-term borrowings 108,045,525 Less: carrying value of unamortized borrowings financing costs (16,798,321 ) Net maturities of long-term borrowings 91,247,204 Less: current portion of long-term borrowings (5,196,952 ) Long-term borrowings 86,050,252	Annual 2023 2,783,060 2024 539,954 2025 380,966 2026 100,129,028 Total: aggregate maturities of long-term borrowings 103,833,008 Less: carrying value of unamortized borrowings financing costs (15,486,360 ) Net maturities of long-term borrowings 88,346,648 Less: current portion of long-term borrowings (2,783,060 ) Long-term borrowings 85,563,558

Accounts Payable (Tables)

Accounts Payable (Tables)	3 Months Ended
	Mar. 31, 2023
Accounts Payable [Abstract]
Schedule of accounts payable	March 31, December 31, Accounts payable 26,015,170 9,992,164 26,015,170 9,992,164

Stock based compensation (Table

Stock based compensation (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Stock Based Compensation [Abstract]
Schedule of RSUs	For the three months ended Number of shares Weighted Unvested Units as of December 31, 2022 5,968 1,351.15 Retroactive application of Conversion Ratio 636,309 (1,338.22 ) Unvested units as of December 31, 2022 642,277 12.93 Granted* 2,333,745 10.57 Vested pending settlement (74,284 ) 12.98 Vested settled (152,940 ) 12.97 Cancelled (42,473 ) 12.74 Unvested units as of March 31, 2023 2,706,325 10.80 * -money	Year ended Number of Weighted Granted 52,120.000 1,392.20 Vested pending settlement (44,706.000 ) 1,397.51 Forfeited (1,446.000 ) 1,397.51 Unvested units as of December 31, 2022 5,968.000 1,351.15 * -money
Schedule of stock options granted		2021 Expected dividend yield 0.00% Expected volatility 52.60% Risk-free interest rate 2.41% Expected average life of options (in years) 9 Years
Schedule of stock option		Years Ended December 31, 2021 Number of Weighted Weighted Aggregate Outstanding at January 1 41,862.299 $ 5.06 9.62 $ 1,988,967 Granted 13,185.400 429.47 Forfeited (4,983.894 ) (10.88 ) Exercised (29,876.229 ) (2.13 ) Outstanding at December 31 20,187.576 285.17 11.61 1,164,204 Vested and exercisable as of December 31, 2021 6,626.813 Weighted average grant-date fair value of options granted during the period $ 60
Schedule of stock-based compensation expense for the stock options and RSUs		Year ended 2022 2021 Cost of revenue 896,511 — Product and technology 5,892,394 (98,487 ) Sales and marketing 4,998,640 10,217 General and administrative 54,687,484 165,290 66,475,029 77,020

Derivative Liabilities (Tables)

Derivative Liabilities (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Warrant liabilities [Abstract]
Schedule of assumptions used in calculating estimated fair value of such warrant liabilities	March 31, December 31, Volatility 39.5% 85.0% – 91.8% Risk-free rate 3.75% – 4.20% 3.8% – 3.9% Contractual term (years) 1.76 – 3.60 6.1 – 9.9 Exercise price 8.94 – 14.12 4.64 – 14.04 Number of warrants in aggregate 1,610,731 1,610,731	As of 2022 2021 Volatility 85.0% – 91.8% 58.0% Risk-free rate 3.8% – 3.9% 0.22% Contractual term (years) 6.1 – 9.9 0.58 Exercise price 500 – 1,512 963 – 1,406 Number of warrants in aggregate 14,961.265 4,606.027
Schedule of assumptions used in calculating estimated fair value of public warrants and private placement warrants	March 31, Volatility 39.5 % Risk-free rate 3.54 % Dividend yield 0 % Stock price $ 2.52 Remaining term (years) 4.98 Exercise price $ 11.50 Number of warrants in aggregate 13,825,000

Redeemable convertible prefer_2

Redeemable convertible preferred stock (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Redeemable convertible preferred stock [Abstract]
Schedule of redeemable convertible preferred stock	Authorized Shares Issuance Per share Aggregate Carrying Series A 95,418.000 95,418.000 62.8 62.8 11,987,196 9,814,725 Series B 49,635.000 49,635.000 377.8 377.8 37,500,000 32,074,289 Series C 4,910.000 4,909.756 1,018.4 1,018.4 10,000,000 8,412,280 Series D 91,195.000 91,194.915 666.7 666.7 121,000,000 87,189,092 Series U 66,141.000 66,140.480 1,048.4 1,048.4 72,558,109 69,926,851 307,299.000 307,298.151 253,045,305 207,417,237	Authorized Shares Issuance Per share Aggregate Carrying Series A 95,418.000 95,418.000 62.8 62.8 11,987,196 9,814,725 Series B 49,635.000 49,635.000 377.8 377.8 37,500,000 32,074,289 Series C 4,910.000 4,909.756 1,018.4 1,018.4 10,000,000 8,412,280 Series D 91,195.000 91,194.915 666.7 666.7 121,000,000 87,189,092 Series U 66,141.000 66,140.480 1,048.4 1,048.4 72,558,109 69,926,851 307,299.000 307,298.151 253,045,305 207,417,237

Common stock (Tables)

Common stock (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Common stock [Abstract]
Schedule of common stock reserved for future issuance	March 31, December 31, Conversion of outstanding redeemable convertible preferred stock — 33,083,858 Restricted stock units (vested pending settlement and unvested) 2,942,527 5,455,290 Warrants 15,584,965 1,610,731 Convertible debentures 2,533,653 — Remaining shares available for future issuance under the RSU plan 2,952,736 3,553,731	As of 2022 2021 Conversion of outstanding redeemable convertible preferred stock 307,298.151 307,298.151 Stock options issued and outstanding — 20,187.576 Restricted stock units (vested pending settlement and unvested) 50,674.000 — Warrants 14,961.265 6,886.027 Remaining shares available for future issuance under the ESOP Plan — 101,457.955 Remaining shares available for future issuance under the RSU Plan 33,008.690 —

Revenue (Tables)

Revenue (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Revenue [Abstract]
Schedule of summarizes revenue by the company’s service	Three months ended 2023 2022 Core subscription revenue 13,640,744 12,484,365 Sale of operational products recognized point in time 1,866,974 1,574,237 15,507,718 14,058,602	Year ended 2022 2021 Core Subscription Revenue 51,862,758 38,940,524 Sale of operational products recognized point in time 7,883,013 6,380,151 59,745,771 45,320,675
Scheule of the disaggregation of revenue	Three months ended 2023 2022 Australia 556,837 998,361 France 4,001,589 3,193,675 India 17,714 — Japan 113,269 140,587 Singapore 128,195 80,621 UAE 340,541 55,482 United Kingdom 316,852 393,240 United States 9,652,548 9,133,088 Others 380,173 63,548 15,507,718 14,058,602	Year ended 2022 2021 Australia 4,567,608 4,170,115 France 12,022,258 6,601,755 India 103,900 371,475 Japan 309,063 199,695 Singapore 402,747 738,226 UAE 390,767 653,298 United Kingdom 1,558,806 2,334,095 United States 39,174,040 28,998,625 Others 1,216,582 1,253,391 59,745,771 45,320,675
Schedule of deferred revenue consists of customer billings		Year ended 2022 2021 Balance at beginning of the period 2,171,668 249,804 Add: Billings 8,086,620 4,553,356 Add: Acquired in business combination — 1,874,182 Less: Revenue recognized* (6,923,927 ) (4,502,956 ) Less: foreign exchange loss 13,029 (1,998 ) Balance at end of the period 3,347,390 2,171,668 *

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income taxes (Tables) [Line Items]
Schedule of income tax expense	Year ended 2022 2021 Current: Federal — 4,316 State 17,551 5,755 Foreign 495,058 287,682 Total current 512,609 297,753 Deferred: Federal — — State — — Foreign (13,442 ) 7,603 Total provision 499,167 305,356
Schedule reconciliation of effective tax rate	Year ended 2022 2021 U.S federal statutory income tax rate (a) 21.0 % 17.0 % Valuation allowance (17.3 )% (15.4 )% Non-deductible expenses (0.2 )% (3.6 )% Stock based compensation (5.0 )% — Credits 0.4 % — Internal restructuring — (0.3 )% Foreign rate differential (0.5 )% 0.8 % State and local income taxes, net of federal benefit 2.2 % — Others (1.1 )% — Effective tax rate (0.5 )% (1.5 )%
Scedule of deferred tax assets and liabilities	As of 2022 2021 Deferred tax assets: Net operating loss carryforwards 18,495,760 13,109,201 Stock based compensation 10,142,989 — Accrued expenses 63,627 — Interest limitation 1,626,806 — R&D and other tax credit carryforwards 3,275,931 2,916,264 Operating lease liabilities 235,782 324,503 Retirement benefits — 58,034 Property and equipment — 341 Others 325,324 462,697 Total deferred tax assets 34,166,219 16,871,040 Valuation allowance (33,046,626 ) (14,063,564 ) Total deferred tax assets, net of valuation allowance 1,119,593 2,807,476 Deferred tax liabilities: Depreciation and amortization (820,603 ) (2,423,334 ) Operating lease right-of-use assets (216,741 ) (305,772 ) Marketable securities — (4,210 ) Total deferred tax liabilities (1,037,344 ) (2,733,316 ) Net Deferred tax assets 82,249 74,160 As of 2022 2021 Classified as Deferred income tax assets 84,470 78,370 Deferred income tax liabilities 2,221 4,210
Kludein I Acquisition Corp. [Member]
Income taxes (Tables) [Line Items]
Schedule of income tax expense	December 31, December 31, Federal Current $ 302,394 $ — Deferred (225,819 ) (320,314 ) State and Local Current — — Deferred — — Change in valuation allowance 297,441 320,314 Income tax provision $ 374,016 $ —
Schedule reconciliation of effective tax rate	December 31, December 31, Statutory federal income tax rate 21.0 % 21.0 % State taxes, net of federal tax benefit 0.0 % 0.0 % Change in fair value of warrants (28.0 )% 84.9 % Transaction costs allocable to warrants 0.0 % (27.1 )% Business combination expenses 8.4 % — % Change in valuation allowance 5.5 % (78.9 )% Income tax provision 6.9 % 0.0 %
Scedule of deferred tax assets and liabilities	December 31, December 31, Deferred tax assets, net Net operating loss carryforward $ — $ 29,571 Startup and organizational costs 618,152 295,262 Change in fair value of Working Capital Loan (71,622 ) — Unrealized gain on marketable securities — (4,121 ) Total deferred tax assets, net 546,530 320,712 Valuation allowance (618,152 ) (320,712 ) Deferred tax liability, net of valuation allowance $ (71,622 ) $ —

Net loss per share attributab_2

Net loss per share attributable to common stockholders (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Net loss per share attributable to common stockholders [Abstract]
Schedule of basic and diluted net loss per share attributable to common stockholders	For the three months ended 2023 2022 Net loss attributable to common stockholders (19,158,148 ) (3,808,172 ) Weighted-average number of shares outstanding used to compute net loss per share attributable to common stockholders, basic and diluted 16,004,795 7,747,665 Net loss per share attributable to common stockholders, basic and diluted (1.20 ) (0.49 )	Year ended 2022 2021 Net loss attributable to common stockholders (104,221,432 ) (21,055,599 ) Less: Accretion to preferred stock redemption value — (13,463,002 ) (104,221,432 ) (34,518,601 ) Weighted-average number of shares outstanding used to compute net loss per share 96,835.154 63,992.300 Net loss per share attributable to common stockholders, basic and diluted (1,076.28 ) (539.42 )
Schedule of computation of diluted net loss per share	For the three months ended 2023 2022 Redeemable convertible preferred stock — 33,083,858 Stock based compensation — 2,173,404 Unvested restricted stock units 2,706,325 — Warrants 15,584,965 741,353 Convertible debentures 2,553,653 — Total 20,844,943 35,998,615	As of 2022 2021 Redeemable convertible preferred stock 307,298.151 307,298.151 Stock based compensation — 20,187.576 Unvested restricted stock units 5,968.000 — Warrants 14,961.265 6,886.027 Total 328,227.416 334,371.754

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Fair Value Measurements (Tables) [Line Items]
Schedule of financial assets and liabilities	As of March 31, 2023 Fair value measurements at reporting date using Quoted prices Significant Significant Total (Level 1) (Level 2) (Level 3) Liabilities Warrant liabilities – borrowings (1) — — 9,475,769 9,475,769 Warrant liabilities – Public warrants (2) — — 948,750 948,750 Warrant liabilities – private placement warrants (2) — — 572,000 572,000 Embedded derivative (3) — — 708,505 708,505 Working capital loan (4) — — 1,183,335 1,183,335 As of December 31, 2022 Fair value measurements at reporting date using Quoted prices Significant Significant Total (Level 1) (Level 2) (Level 3) Liabilities Warrant liabilities borrowings (1) — — 16,765,776 16,765,776 (1) -Scholes (2) -Scholes (3)	As of December 31, 2022 Fair value measurements at reporting date using Quoted prices Significant Significant Total (Level 1) (Level 2) (Level 3) Liabilities Warrant liabilities (b) — — 16,765,776 16,765,776 As of December 31, 2021 Fair value measurements at reporting date using Quoted prices Significant Significant Total (Level 1) (Level 2) (Level 3) Assets Marketable securities (a) 260,417 — — 260,417 Liabilities Warrant liabilities (b) — — 5,376,932 5,376,932 (a) The fair value of the warrant liabilities, which are related to the detachable warrants issued in connection with the Harbert loan, were estimated using a closed -ended
Schedule of fair value of warrant liabilities	For the three months ended 2023 2022 Liability at beginning of the period 16,765,776 5,376,932 Additions — — Change in fair value (1) (7,290,007 ) (1,700,221 ) Liability at end of the period 9,475,769 3,676,711 (1) -specific	Year ended 2022 2021 Liability at beginning of the period 5,376,932 2,436,998 Additions 12,179,537 1,399,039 Change in fair value (1) (790,693 ) 1,540,895 Liability at end of the period 16,765,776 5,376,932 (1) -specific
Schedule of changes in fair value of the public and private placements warrants and working capital loan	For the Acquired in the Business Combination 2,296,333 Change in fair value (1) (775,583 ) Balance as of March 31, 2023 1,520,750 For the Acquired in Business Combination 421,900 Change in fair value (1) 761,435 Balance as of March 31, 2023 1,183,335
Schedule of fair value of embedded derivative on convertible debentures	For the Addition during the year 708,505 Change in fair value — Balance as of March 31, 2023 708,505
Schedule of quantitative information regarding Level 3 fair value measurements		2021 Expected dividend yield 0.00% Expected volatility 52.60% Risk-free interest rate 2.41% Expected average life of options (in years) 9 Years
Kludein I Acquisition Corp. [Member]
Fair Value Measurements (Tables) [Line Items]
Schedule of company’s assets and liabilities that are measured at fair value on a recurring basis		Description Level December 31, 2022 December 31, 2021 Assets: Cash and marketable securities held in Trust Account 1 $ 107,332,749 $ 172,580,609 Liabilities: Warrant Liabilities – Public Warrants 1 690,000 5,180,136 Warrant Liabilities – Private Placement Warrants 3 416,000 3,131,574 Working Capital Loan 3 421,900 —
Schedule of quantitative information regarding Level 3 fair value measurements		As of December 31, 2022 As of December 31, 2021 Stock price $ 10.24 $ 9.84 Strike price $ 11.50 $ 11.50 Volatility 3.8 % 12.2 % Risk-free rate 4.41 % 1.17 % Dividend yield 0.0 % 0.0 % Fair value of warrants $ 0.08 $ 0.60 As of December 31, 2022 As of September 30, 2022 As of June 30, 2022 As of April 1, 2022 As of January 31, 2022 Stock price $ 10.24 $ 10.05 $ 9.99 $ 9.94 $ 9.87 Strike price 11.50 $ 11.50 $ 11.50 $ 11.50 $ 11.50 Volatility 3.8 % 0.0 % 10.1 % 3.8 % 9.1 % Risk-free rate 4.41 % 4.01 % 2.98 % 2.40 % 2.40 % Dividend yield 0.0 % 0.0 % 0.0 % 0.0 % 0.0 %
Schedule of change in the fair value of warrant liabilities and working capital loan		Private Placement Public Warrant Liabilities Fair value as of January 1, 2021 $ — $ — $ — Initial measurement on January 11, 2021 3,744,000 6,210,000 9,954,000 Change in fair value (612,426 ) (1,380,000 ) (1,992,426 ) Transfer to Level 1 — (4,830,000 ) (4,830,000 ) Fair value as of December 31, 2021 3,131,574 — 3,131,574 Private Placement Fair value as of January 1, 2022 $ 3,131,574 Change in fair value (2,715,574 ) Fair value as of December 31, 2022 $ 416,000 Working Capital Loan Fair value as of January 1, 2022 $ — Initial measurement at January 31, 2022 – $350,000 draw 264,900 Initial measurement at April 1, 2022 – $112,500 draw 83,396 Initial measurement at June 30, 2022 – $250,000 draw 184,807 Initial measurement at September 30, 2022 – $360,000 draw 177,331 Initial measurement at December 31, 2022 – $152,500 draw 52,522 Change in fair value (341,057 ) Fair value as of December 31, 2022 $ 421,900

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Commitments and Contingencies [Abstract]
Schedule of table presents the company’s future minimum purchase commitments	Contractual 2023 (April to December) 2,475,000 2024 3,600,000 6,075,000	Year ending December 31, Contractual 2023 3,309,184 2024 3,627,551 2025 18,368 6,955,103

Warrant liabilities (Tables)

Warrant liabilities (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Warrant Liabilities [Abstract]
Schedule of assumptions used in calculating estimated fair value of such warrant liabilities	March 31, December 31, Volatility 39.5% 85.0% – 91.8% Risk-free rate 3.75% – 4.20% 3.8% – 3.9% Contractual term (years) 1.76 – 3.60 6.1 – 9.9 Exercise price 8.94 – 14.12 4.64 – 14.04 Number of warrants in aggregate 1,610,731 1,610,731	As of 2022 2021 Volatility 85.0% – 91.8% 58.0% Risk-free rate 3.8% – 3.9% 0.22% Contractual term (years) 6.1 – 9.9 0.58 Exercise price 500 – 1,512 963 – 1,406 Number of warrants in aggregate 14,961.265 4,606.027

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2022
Acquisitions [Abstract]
Schedule of fair value of assets acquired and liabilities	March 31, Assets acquired: Cash and cash equivalents 2,707,863 Goodwill 56,423,109 Property and equipment 23,518 Intangible assets 15,236,631 Accounts receivable 3,167,292 Prepaid expenses and other current assets 89,493 Total assets acquired 77,647,906 Borrowings 3,397,620 Accounts payable 1,293,922 Accrued expenses and other current liabilities 3,616,622 Net assets acquired 69,339,742
Schedule of intangible assets acquired and their estimated useful lives	Fair value Useful life Customer relationships 9,614,578 3 years Software platform 5,622,053 3 years Total intangible assets 15,236,631
Schedule of operations of UberMedia Inc	Year ended Revenues 50,110,360 Net loss (21,422,321 )

Cash, cash equivalents and re_2

Cash, cash equivalents and restricted cash (Tables)	12 Months Ended
	Dec. 31, 2022
Cash, cash equivalents and restricted cash [Abstract]
Schedule of cash, cash equivalents and restricted cash	As of 2022 2021 Cash and cash equivalents 16,599,897 8,839,402 Restricted cash 44,398,144 110,925 60,998,041 8,950,327

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Schedule of components of lease cost	Year ended 2022 2021 Operating lease cost 927,802 636,369 Short-term lease cost 467,726 673,119 Total lease cost 1,395,528 1,309,488
Schedule of operating leases	Year ended 2022 2021 Weighted-average remaining lease term (in years) 4.38 3.96 Weighted-average discount rate 6.5 % 10.1 % Cash paid for amounts included in the measurement of operating lease $ 795,852 $ 581,641
Schedule of future undiscounted cash flows of operating leases to the operating lease liabilities	Period range As of 0 – 1 years 1,174,592 1 – 2 years 1,240,071 2 – 3 years 1,017,122 3 – 4 years 622,184 4 – 5 years 402,709 After 5 year 302,032 Total undiscounted lease payments 4,758,710 Less: imputed interest (522,766 ) Total lease liabilities 4,235,944

Other assets (Tables)

Other assets (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill [Abstract]
Schedule of other assets	As of 2022 2021 Other assets consist of the following: Strategic investments (see note 26) 2,618,171 2,618,171 Deferred tax assets 84,470 78,370 Contract assets 78,697 380,159 Deposits 100,677 27,044 2,882,015 3,103,744

Accrued expenses and other cu_2

Accrued expenses and other current liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Accrued Expenses and Other Current Liabilities [Abstract]
Schedule of accrued expenses and other current liabilities	As of 2022 2021 Accrued expenses 8,159,000 3,276,686 Deferred revenue 2,806,796 2,171,668 Accrued employee cost 1,579,960 578,601 Short-term borrowing from related party (note 28) 2,119,807 — Deferred settlement* 3,218,757 — Statutory liabilities 2,075,655 1,195,958 Retirement benefits (note 15) 44,493 44,277 20,004,468 7,267,190 *

Retirement benefits (Tables)

Retirement benefits (Tables)	12 Months Ended
	Dec. 31, 2022
Retirement benefits [Abstract]
Schedule of consolidated financial statements	Year ended 2022 2021 Change in benefit obligation Projected benefit obligation at the beginning 230,588 205,139 Interest costs 11,676 10,174 Service costs 52,170 49,243 Actuarial gain (31,227 ) (14,553 ) Benefits paid (6,602 ) (14,634 ) Effect of exchange rate changes (23,827 ) (4,781 ) Projected benefit obligation at the end 232,778 230,588 Amounts recognized in the consolidated balance sheets consist of: Current liabilities (recorded under accrued expenses and other current liabilities) 44,493 44,277 Non-current liabilities (recorded under other liabilities) 188,285 186,311 Unfunded amount recognized 232,778 230,588
Schedule of net defined benefit plan costs	Year ended 2022 2021 Interest costs 11,676 10,174 Service costs 52,170 49,243 Actuarial gain (31,227 ) (14,553 ) Total 32,619 44,864
Schedule of principal assumptions used in determining gratuity	As of 2022 2021 Discount rate 7 % 5 % Rate of increase in compensation per annum 15 % 15 % Retirement age (in years) 58 58
Schedule of expected benefit plan payments	Year ending December 31, Amounts 2023 38,780 2024 38,166 2025 37,111 2026 34,401 2027 33,544 Thereafter 95,701 277,703

Other liabilities (Tables)

Other liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Other liabilities [Abstract]
Schedule of other liabilities	As of 2022 2021 Other liabilities consist of the following: Deferred income tax liabilities 2,221 4,210 Deferred revenue 540,594 — Retirement benefits (note 15) 188,285 186,311 731,100 190,521

Interest expense, net (Tables)

Interest expense, net (Tables)	12 Months Ended
	Dec. 31, 2022
Interest Expense, Net [Abstract]
Schedule of interest expense, net	Year ended 2022 2021 Interest expense, net consists of the following: Interest expense: Interest on loans 6,174,086 2,821,388 Finance cost to related party 57,897 — Interest income: Deposits and short term investments 53,561 153,988 Finance income from related party 19,638 — 6,158,784 2,667,400

Other income, net (Tables)

Other income, net (Tables)	12 Months Ended
	Dec. 31, 2022
Other income, net [Abstract]
Schedule of other income, net	Year ended 2022 2021 Income from marketable securities 11,644 21,077 Other 657,087 408,160 668,731 429,237

Organization and description _2

Organization and description of business (Details)				1 Months Ended		3 Months Ended	12 Months Ended
	Jul. 07, 2022 USD ($) $ / shares shares	Jul. 02, 2021 USD ($)	Jan. 11, 2021 USD ($) $ / shares shares	Apr. 30, 2022 EUR (€)	Feb. 25, 2021 EUR (€)	Mar. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) shares	Mar. 23, 2023 shares	Jan. 06, 2023 shares	Mar. 31, 2021 USD ($) shares
Organization and description of business (Details) [Line Items]
Conversion ratio						107.66
Common stock par value (in Dollars per share) | $ / shares						$ 0.0001	$ 0.0001
Aggregate shares (in Shares) | shares											37,850
Per share unit (in Dollars per share) | $ / shares							$ 2.23
Gross proceeds						$ 2,235,551
Net tangible assets											$ 15,236,631
Exercised shared (in Shares) | shares								29,876.229
Deposit in trust account						$ 40,298,657	$ 44,058,573
Extension funds and deposited		$ 2,000,000		€ 300,000	€ 2,500,000
Issued common stock (in Shares) | shares						46,383,143	8,296,074
Common stock shares (in Shares) | shares						42,109,018
Retained cash							$ 538,556
Net liabilities							342,094
Net assets							$ 196,462
Minimum [Member]
Organization and description of business (Details) [Line Items]
Common stock shares (in Shares) | shares							71,963.894
Enterprise value							$ 575
Maximum [Member]
Organization and description of business (Details) [Line Items]
Common stock shares (in Shares) | shares							307,298.151
Enterprise value							$ 675
Kludein I Acquisition Corp. [Member]
Organization and description of business (Details) [Line Items]
Per share unit (in Dollars per share) | $ / shares	$ 10						$ 10.32
Gross proceeds			$ 172,500,000
Transaction costs amount							$ 14,303,235
Underwriting fees							3,450,000
Deferred underwriting fees							6,037,500
Fair value amount							4,411,238
Other offering costs							$ 404,497
Net proceeds			$ 172,500,000
Share unit price (in Dollars per share) | $ / shares			$ 10
Fair market value, percentage							80%
Public share (in Dollars per share) | $ / shares							$ 10
Public share percentage							15%
Public shares redeem percentage							100%
Dissolution expenses							$ 100,000
Exercised shared (in Shares) | shares	6,845,606
Trust account to pay	$ 68,488,691
Interest earned	$ 32,631						1,760,120	$ 78,398
Shares outstanding (in Shares) | shares	10,404,394
Deposit in trust account	$ 104,093,013
Extension funds and deposited							$ 1,373,380
Public shares exercised (in Shares) | shares							9,786,530
Trust account							$ 101,000,000
Interest earned on trust account							$ 1,190,676
Public shares outstanding (in Shares) | shares							617,864
Offering price per share (in Dollars per share) | $ / shares							$ 10
Kludein I Acquisition Corp. [Member] | Warrant [Member]
Organization and description of business (Details) [Line Items]
Transaction costs amount							$ 523,013
Kludein I Acquisition Corp. [Member] | IPO [Member]
Organization and description of business (Details) [Line Items]
Per share unit (in Dollars per share) | $ / shares							$ 10
Kludein I Acquisition Corp. [Member] | Over-Allotment Option [Member]
Organization and description of business (Details) [Line Items]
Issuance of units (in Shares) | shares			2,250,000
Per share unit (in Dollars per share) | $ / shares			$ 10
Kludein I Acquisition Corp. [Member] | Private Placement Warrant [Member]
Organization and description of business (Details) [Line Items]
Issuance of units (in Shares) | shares							5,200,000
Per share unit (in Dollars per share) | $ / shares							$ 1
Gross proceeds							$ 5,200,000
Subsequent Event [Member] | Kludein I Acquisition Corp. [Member]
Organization and description of business (Details) [Line Items]
Aggregate shares (in Shares) | shares									42,109,018
Shares outstanding (in Shares) | shares										617,864
Subsequent Event [Member] | Kludein I Acquisition Corp. [Member] | IPO [Member]
Organization and description of business (Details) [Line Items]
Issuance of units (in Shares) | shares			17,250,000
Extension Funds [Member] | Kludein I Acquisition Corp. [Member]
Organization and description of business (Details) [Line Items]
Deposit in trust account	343,345
Aggregate principal amount	$ 2,060,070
Near Intelligence Holdings Inc [Member]
Organization and description of business (Details) [Line Items]
Issued common stock (in Shares) | shares							379,262.045
Business Combination [Member] | Kludein I Acquisition Corp. [Member]
Organization and description of business (Details) [Line Items]
Outstanding voting securities percentage							50%
Net tangible assets							$ 5,000,001

Summary of significant accoun_3

Summary of significant accounting policies (Details) - USD ($)		1 Months Ended		3 Months Ended	12 Months Ended
	Aug. 16, 2022	Mar. 22, 2023	Jan. 23, 2023	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jul. 07, 2022
Summary of significant accounting policies (Details) [Line Items]
Credit card amount				$ 32,651	$ 32,198
Office premises				312,245	307,373
Escrow deposited				46,000,000
Held in account				40,298,657	44,058,573
Annual gross revenue				1,235,000,000	668,731	$ 429,237
Market value of common stock				700,000,000
Debt securities				91,247,204	$ 88,346,648	$ 18,470,155
Underwriting fees		$ 3,018,750
Excise tax percentage					(0.50%)	0.80%
Kludein I Acquisition Corp. [Member]
Summary of significant accounting policies (Details) [Line Items]
Held in account							$ 104,093,013
Cumulative earnings					$ 3,196,047
Allocated issuance costs					14,303,235
Underwriting fees					3,450,000
Deferred underwriting commissions					6,037,500
Fair value amount					4,411,238
Other offering cost					404,497
Issuance of class a common stock					13,780,222
Warrants amount issuance costs					523,013
Excise tax percentage	1%
Fair market value	1%
Federal depository insurance coverage expense					$ 250,000
Kludein I Acquisition Corp. [Member] | Class A Common Stock [Member]
Summary of significant accounting policies (Details) [Line Items]
Share subject to forfeiture (in Shares)					13,825,000
Non Convertible Debt Securities [Member]
Summary of significant accounting policies (Details) [Line Items]
Debt securities				$ 1,000,000,000
Subsequent Event [Member] | Kludein I Acquisition Corp. [Member]
Summary of significant accounting policies (Details) [Line Items]
Redeemed shares (in Shares)			9,786,530
Excise tax amount			$ 100,993,709

Recapitalization (Details)

Recapitalization (Details)	3 Months Ended
	Mar. 31, 2023 USD ($) shares
Recapitalization (Details) [Line Items]
Gross proceeds	$ 2,235,551
Transaction costs	2,030,677
Shares redemption	$ 10,205,269
Initial public offering [Member]
Recapitalization (Details) [Line Items]
Shares issued (in Shares) | shares	8,625,000
Warrants [Member]
Recapitalization (Details) [Line Items]
Shares issued (in Shares) | shares	5,200,000
Class A Common Stock [Member]
Recapitalization (Details) [Line Items]
Aggregate payment	$ 105,264,009

Recapitalization (Details) - Sc

Recapitalization (Details) - Schedule of reconciles the elements of the business combination - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2021
Schedule of Reconciles the Elements of the Business Combination [Abstract]
Cash-trust and cash, net of redemptions	$ 2,235,551	$ 2,707,863
Less: transaction costs and advisory fees, paid	(2,030,677)
Net proceeds from the Business Combination	204,874	$ 69,339,742
Accrued expenses and other current liabilities	(12,947,639)
Less: public and private placement warrants	(2,296,333)
Less: promissory note and working capital loan	(1,795,280)
Less: others, net	(445,535)
Reverse recapitalization, net	$ (17,279,913)

Recapitalization (Details) - _2

Recapitalization (Details) - Schedule of number of shares of common stock issued ofconsummation of the business combination	Mar. 31, 2023 shares
Recapitalization (Details) - Schedule of number of shares of common stock issued ofconsummation of the business combination [Line Items]
Business Combination shares	4,274,125
Near Holding Shares	42,109,018
Common stock immediately after the Business Combination	46,383,143
Less: Redemption of KludeIn Class A common stock	(10,205,269)
Class A common stock of KludeIn	199,125
Class A common stock [Member]
Recapitalization (Details) - Schedule of number of shares of common stock issued ofconsummation of the business combination [Line Items]
KludeIn common stock, outstanding prior to the Business Combination	10,404,394
Class B common stock [Member]
Recapitalization (Details) - Schedule of number of shares of common stock issued ofconsummation of the business combination [Line Items]
KludeIn common stock, outstanding prior to the Business Combination	4,075,000

Recapitalization (Details) - _3

Recapitalization (Details) - Schedule of number of near holdings shares was determined	3 Months Ended
	Mar. 31, 2023 shares
Recapitalization (Details) - Schedule of number of near holdings shares was determined [Line Items]
Near Holdings Shares	391,129.045
Near Holdings Shares after conversion ratio	42,109,018
Common Stock [Member]
Recapitalization (Details) - Schedule of number of near holdings shares was determined [Line Items]
Near Holdings Shares	77,057.894
Near Holdings Shares after conversion ratio	8,296,074
Convertible Preferred Stock [Member]
Recapitalization (Details) - Schedule of number of near holdings shares was determined [Line Items]
Near Holdings Shares	307,298.151
Near Holdings Shares after conversion ratio	33,083,858
Settlement on vesting of restricted share units [Member]
Recapitalization (Details) - Schedule of number of near holdings shares was determined [Line Items]
Near Holdings Shares	6,773
Near Holdings Shares after conversion ratio	729,086

Accounts receivable, net (Detai

Accounts receivable, net (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounts receivable, net [Abstract]
Allowance for credit losses percentage	12%	12%	11%
Accounts receivable, net	$ 697,595	$ 1,817,073	$ 1,551,415

Accounts receivable, net (Det_2

Accounts receivable, net (Details) - Schedule of accounts receivable net consists - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Accounts Receivable Net Consists [Abstract]
Accounts receivable	$ 28,610,774	$ 29,429,331	$ 18,833,676
Allowance for credit losses	(3,376,574)	(3,417,845)	(2,073,836)
Accounts receivable, net	$ 25,234,200	$ 26,011,486	$ 16,759,840

Accounts receivable, net (Det_3

Accounts receivable, net (Details) - Schedule of company’s allowance for credit losses - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Company's Allowance for Credit Losses [Abstract]
Opening balance	$ 3,417,845	$ 2,073,836	$ 4,383,573
Additions charged	35,840	1,344,009	49,709
Bad debts written off	(77,111)		(2,359,446)
Closing balance	$ 3,376,574	$ 3,417,845	$ 2,073,836

Prepaid expenses and other cu_3

Prepaid expenses and other current assets (Details) - USD ($)	1 Months Ended
	Nov. 30, 2022	Nov. 18, 2022
Prepaid expenses and other current assets [Abstract]
Aggregate principal amount		$ 686,690
Installment amount	$ 343,345

Prepaid expenses and other cu_4

Prepaid expenses and other current assets (Details) - Schedule of prepaid expenses and other current assets - USD ($)	Mar. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Schedule of Prepaid Expenses and other Current Assets [Abstract]
Advanced income and non-income taxes	$ 493,267		$ 648,729		$ 676,276
Deposits	300,932		349,041
Prepaid expenses	1,997,312		913,101
Contract assets	177,603		283,772		266,195
Advance to related party (note 21)			1,797,313
Promissory note		[1]	686,690	[1],[2]		[2]
Other receivables	406,841		284,622
Total	$ 3,375,955		$ 4,963,268		$ 2,250,303
[1]KludeIn issued a promissory note dated as of November 18, 2022, in the aggregate principal amount of up to $686,690. The promissory note was non -interest

Property and equipment, net (De

Property and equipment, net (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Property and equipment, net [Abstract]
Property and equipment amount	$ 1,118,137	$ 1,094,965	$ 4,364,448	$ 4,359,803

Property and equipment, net (_2

Property and equipment, net (Details) - Schedule of property and equipment net - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	$ 13,488,717	$ 13,346,497	$ 13,117,991
Less: Accumulated depreciation and amortization	(9,840,459)	(8,722,333)	(4,384,968)
Others	3,648,258	4,624,164
Capital work in progress	52,156	34,415
Property, plant and equipment, net	3,700,414	4,658,579	8,733,023
Computers [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	394,378	387,267	269,279
Office equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	94,564	90,111	96,808
Furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	325,354	194,715	77,212
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	2,685	2,668	2,956
Servers [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	$ 12,671,736	$ 12,671,736	$ 12,671,736

Intangible assets, net (Details

Intangible assets, net (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 AUD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2022 AUD ($)
Intangible assets, net (Details) [Line Items]
Amortization expense of intangible assets	$ 1,604,313	$ 1,284,343
Purchase price			$ 4,633,256	$ 7,170,000
Receivables equivalent			$ 3,808,099			$ 5,820,000
Useful life			3 years			3 years
Non-compete agreement			$ 1,830,236
Amortization expense			5,456,537		$ 3,870,820
Customer Relationships [Member]
Intangible assets, net (Details) [Line Items]
Purchase price			$ 2,803,020
Useful life			3 years			3 years
Noncompete Agreements [Member]
Intangible assets, net (Details) [Line Items]
Useful life			5 years			5 years

Intangible assets, net (Detai_2

Intangible assets, net (Details) - Schedule of amortization activity of intangible assets - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Intangible assets, net (Details) - Schedule of amortization activity of intangible assets [Line Items]
Gross carrying amount	$ 20,039,946	$ 20,037,293	$ 15,414,481
Accumulated amortization	(10,954,929)	(9,348,185)	(3,898,083)
Net	9,085,017	10,689,108	11,516,398
Customer Relationships [Member]
Intangible assets, net (Details) - Schedule of amortization activity of intangible assets [Line Items]
Gross carrying amount	12,587,657	12,585,004	9,792,428
Accumulated amortization	(7,026,378)	(5,978,395)	(2,492,570)
Net	5,561,279	6,606,609	7,299,858
Software platform [Member]
Intangible assets, net (Details) - Schedule of amortization activity of intangible assets [Line Items]
Gross carrying amount	5,622,053	5,622,053	5,622,053
Accumulated amortization	(3,748,035)	(3,279,532)	(1,405,513)
Net	1,874,018	2,342,521	$ 4,216,540
Non compete agreement [Member]
Intangible assets, net (Details) - Schedule of amortization activity of intangible assets [Line Items]
Gross carrying amount	1,830,236	1,830,236
Accumulated amortization	(180,516)	(90,258)
Net	$ 1,649,720	$ 1,739,978

Intangible assets, net (Detai_3

Intangible assets, net (Details) - Schedule of company’s intangible assets for future periods - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Schedule of Company SIntangible Assets for Future Periods [Abstract]
2023 (April to December)	$ 4,798,619	$ 6,407,164
2024	2,570,106	2,570,106
2025	1,073,202	1,070,002
2026	366,047	366,047
2027	277,043	$ 275,789
Total future amortization expense	$ 9,085,017

Goodwill (Details) - Schedule o

Goodwill (Details) - Schedule of changes in carrying value of goodwill - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Changes in Carrying Value of Goodwill [Abstract]
Opening balance	$ 61,994,758	$ 62,387,725	$ 6,352,720
Closing balance	62,073,433	61,994,758	62,387,725
Effect of exchange rate changes	$ 78,675	$ (392,967)	$ (388,104)

Convertible Debentures (Details

Convertible Debentures (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2021
Convertible Debentures (Details) [Line Items]
Aggregate principal amount (in Dollars)	$ 5,969,325
Interest rate	0.01%
Conversion price (in Dollars per share)	$ 10.01
Weighted average interest rate	75%
Aggregate shares (in Shares)	149,234
Exercise period	4 years	6 months 29 days
Exercise price (in Dollars per share)	$ 0.01
Fair value of warrants (in Dollars)	$ 483,649
Dividend yield		0%
Expected volatility rate	39.50%	58%
Risk -free interest rate	14.85%	0.22%
Remaining life		9 years 7 months 13 days
Convertible debentures outstanding balance (in Dollars)	$ 4,027,171
Floor [Member]
Convertible Debentures (Details) [Line Items]
Conversion price (in Dollars per share)	$ 2.06
Black Scholes option pricing model [Member]
Convertible Debentures (Details) [Line Items]
Dividend yield	0%
Expected volatility rate	39.50%
Risk -free interest rate	3.70%
Remaining life	4 years
Monte Carlo [Member]
Convertible Debentures (Details) [Line Items]
Derivative liabilities (in Dollars)	$ 708,505

Convertible Debentures (Detai_2

Convertible Debentures (Details) - Schedule of estimated fair value of working capital loan - Convertible debentures [Member]	3 Months Ended
	Mar. 31, 2023
Convertible Debentures (Details) - Schedule of estimated fair value of working capital loan [Line Items]
Volatility	39.50%
Risk-free rate	3.72%
Contractual term (years)	3 years 10 months 6 days

Borrowings (Details)

Borrowings (Details)

1 Months Ended

3 Months Ended

12 Months Ended

Nov. 04, 2022 USD ($)

Nov. 03, 2022 USD ($)

May 13, 2022 USD ($)

Jul. 02, 2021 USD ($)

Apr. 02, 2021 USD ($)

Nov. 30, 2024 EUR (€)

May 23, 2023 EUR (€)

Apr. 30, 2022 USD ($)

Apr. 30, 2022 EUR (€)

Apr. 29, 2022 USD ($) $ / shares

Jul. 31, 2021 EUR (€)

Apr. 30, 2021 EUR (€)

Mar. 31, 2021 USD ($)

Feb. 28, 2021 EUR (€)

Feb. 25, 2021 USD ($) $ / shares

Feb. 25, 2021 EUR (€) $ / shares

May 31, 2019 EUR (€)

Mar. 31, 2019 EUR (€)

Feb. 28, 2019 EUR (€)

Jan. 30, 2019 EUR (€)

Mar. 31, 2023 USD ($) $ / shares shares

Mar. 31, 2023 EUR (€)

Dec. 31, 2020

Dec. 31, 2022 USD ($) $ / shares shares

Dec. 31, 2022 EUR (€)

Dec. 31, 2021 USD ($)

Dec. 31, 2020

May 18, 2023 USD ($)

Dec. 31, 2022 EUR (€) shares

Dec. 01, 2022

Nov. 18, 2022 USD ($)

Jul. 31, 2022

Borrowings (Details) [Line Items]

Bear interest rate

13%

0.75%

Commitment amount

$ 100,000,000

Adjusted percentage

9.75%

Subject to rate percentage

3.891%

Maturity date

Nov. 04, 2026

Proceeds from fund

$ 46,000,000

$ 46,000,000

Amount withdrawn

$ 6,000,000

$ 2,000,000

Disbursed amount

$ 15,191,125

Exercisable shares (in Shares) | shares

1,039,996

9,660

9,660

Price per warrant (in Dollars per share) | $ / shares

$ 0.01

Warrants exercisable terms

5 years

10 years

10 years

Liquidity

$ 575,000,000

Net cash proceeds

50,000,000

Aggregate amount (in Euro) | €

€ 20,000,000,000,000

€ 8,000,000

€ 2,000,000

€ 1,500,000

Bearing interest rate

5,000,000%

12%

12%

12%

10%

10%

Aggregate principal amount

5,969,325

Net proceeds

5,219,325

KludeIn trust account

8,000,000

Additional warrants

$ 730,000

1

Fair value

1,183,335

Bearing interest term

1 year

Cash (in Euro) | €

€ 5,000,000

Working capital amount (in Euro) | €

3,000,000

Cumulative Dividends (in Euro) | €

€ 1,200,000

Strike price (in Dollars per share) | $ / shares

$ 9.75

$ 6.78

$ 500

Exercisable term

10 years

10 years

Paying proceeds (in Euro) | €

€ 1,500,000

Facility amount (in Euro) | €

€ 5,000,000

€ 5,000,000

€ 5,000,000

€ 15,000,000

Subscription rights

$ 1,050,000

Strike price, per share (in Dollars per Share) | $ / shares

730

730

Aggregate amount (in Euro)

$ 2,000,000

€ 300,000

€ 2,500,000

Amortization period

24 months

Strike price

$ 1,050

$ 500

Warrants

€ 300,000

10,000,000

Deferring interest

2,000,000

$ 1,218,757

Deferred settlement amount

1,218,757

Loss on extinguishment of debt

3,592,122

2,228,334

$ 466,580

Waived off outstanding balance

663,092

Debt

$ 2,234,539

Principal payments

$ 686,690

Loan

$ 1,152,910

Interest accrue percentage

1%

Gain on extinguishment of debt

$ 1,173,744

$ (5,157,364)

$ 707,164

Secure commitment

$ 30,000,000

Aggregate margin percentage

6.50%

Financing rate percentage

1%

Reference rate

1%

Outstanding principal amount

5.56%

Borrowed amount

$ 20,000,000

Total facility cost

30,000,000

Lender fees

3,000,000

Deferred finance cost

1,000,000

$ 1,000,000

Unpaid finance cost

3,000,000

Deferred payment

$ 2,000,000

Aggregate shares (in Shares) | shares

9,660

9,660

Common stock, price per share (in Dollars per share) | $ / shares

$ 0.001

Warrant [Member]

Borrowings (Details) [Line Items]

Expired term

10 years

10 years

KludeIn [Member]

Borrowings (Details) [Line Items]

Working capital loan

1,225,000

Fair value

$ 421,900

Minimum [Member]

Borrowings (Details) [Line Items]

Interest bearing rate

1.46%

1.46%

Repayable range

7 years

7 years

Repayment of existing debt

34,993,903

Maximum [Member]

Borrowings (Details) [Line Items]

Interest bearing rate

5.78%

5.78%

Repayable range

8 years

8 years

Repayment of existing debt

$ 100,000,000

Facility A [Member]

Borrowings (Details) [Line Items]

Drawn amount (in Euro) | €

€ 5,000,000

Facility B [Member]

Borrowings (Details) [Line Items]

Drawn amount (in Euro) | €

€ 1,000,000

€ 1,000,000

€ 1,000,000

Term I Advance [Member]

Borrowings (Details) [Line Items]

Maturity date

Dec. 31, 2021

Advance amount

1,139,935

Principal payments

$ 44,000

Term II Advance [Member]

Borrowings (Details) [Line Items]

Maturity date

Aug. 31, 2021

Advance amount

1,094,604

Principal payments

$ 37,000

Paycheck Protection Program Loan [Member]

Borrowings (Details) [Line Items]

Debt

$ 1,163,081

Forecast [Member]

Borrowings (Details) [Line Items]

Bear interest rate

15%

Additional backend fee percentage

1%

Additional backend fee (in Euro) | €

€ 133,000

Principal payments

$ 2,500,000

Financing Agreement [Member]

Borrowings (Details) [Line Items]

Exercisable shares (in Shares) | shares

1,039,996

Price per warrant (in Dollars per share) | $ / shares

$ 0.001

Warrants exercisable terms

10 years

Promissory note [Member]

Borrowings (Details) [Line Items]

Aggregate amount

$ 1,373,380

KludeIn trust account [Member]

Borrowings (Details) [Line Items]

Cash

8,000,000

Committed Junior Investments [Member]

Borrowings (Details) [Line Items]

Cash

8,500,000

Junior Capital Financing Conditions [Member]

Borrowings (Details) [Line Items]

Cash

$ 8,500,000

Borrowings (Details) - Schedule

Borrowings (Details) - Schedule of borrowings - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Borrowings [Abstract]
Blue Torch finance, net of debt amortization expenses	$ 87,295,194	$ 86,758,378
BPI France	689,598	839,473	1,147,826
BNP Paribas	705,697	748,797	910,160
Working capital loan	1,183,335
Promissory note	1,373,380
Total	$ 91,247,204	$ 88,346,648	$ 18,470,155

Borrowings (Details) - Schedu_2

Borrowings (Details) - Schedule of estimated fair value of working capital loan borrowings - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2021
Schedule of Estimated Fair Value of Working Capital Loan Borrowings [Abstract]
Discount rate	14.85%	0.22%
Contractual term (years)	3 months	9 years
Note Principal	$ 1,225,000

Borrowings (Details) - Schedu_3

Borrowings (Details) - Schedule of aggregate maturities of long-term borrowings - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Schedule Of Aggregate Maturities Of Long Term Borrowings Abstract
2023 (April to December)	$ 5,060,524
2024	537,633
2025	387,004	$ 2,783,060
2026	102,060,364	539,954
Total: aggregate maturities of long-term borrowings	108,045,525	103,833,008
Less: carrying value of unamortized borrowings financing costs	(16,798,321)	15,486,360
Net maturities of long-term borrowings	91,247,204
Less: current portion of long-term borrowings	(5,196,952)	(2,783,060)
Long-term borrowings	$ 86,050,252	$ 85,563,558

Accounts Payable (Details)

Accounts Payable (Details) - USD ($)	1 Months Ended	3 Months Ended
	Mar. 22, 2023	Mar. 31, 2023
Accounts Payable (Details) [Line Items]
Accounts payables amount		$ 11,018,750
Fee payable	$ 6,000,000
Non-refundable cash fee		$ 2,000,000
Underwriting fees payable	$ 3,018,750
Cantor Fitzgerald Omnibus Fee [Member]
Accounts Payable (Details) [Line Items]
Common stock, description	(i) 600,000 shares of Near Common Stock and (ii) the quotient obtained by dividing (x) $6,000,000 by (y) the VWAP of the Near Common Stock over the five trading days immediately preceding the date of the initial filing of the registration statement covering the resale of the Advisory Fee Shares, provided that clause (y) may in no event be less than $2.06.
Underwriting Fees [Member]
Accounts Payable (Details) [Line Items]
Common stock, description	(i) 301,875 shares of Common Stock and (ii) the quotient obtained by dividing (x) $3,018,750 by (y) the VWAP of the Common Stock over the five trading days immediately preceding the date of the initial filing of the registration statement covering the resale of the Deferred Compensation Shares, provided that clause (y) may in no event be less than $2.06.

Accounts Payable (Details) - Sc

Accounts Payable (Details) - Schedule of accounts payable - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of accounts payable [Abstract]
Accounts payable	$ 26,015,170	$ 9,992,164	$ 9,033,635
Total	$ 26,015,170	$ 9,992,164

Stock based compensation (Detai

Stock based compensation (Details) - USD ($)					1 Months Ended	3 Months Ended		12 Months Ended
	Jan. 02, 2023	May 12, 2022	Apr. 01, 2022	Jan. 01, 2022	Mar. 23, 2023	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020
Stock based compensation (Details) [Line Items]
Exercisable options vested term						10 years		10 years
Vest period				2 years 11 months 1 day
Granted options vest rate						25%		25%
Compensation cost (in Dollars)			$ 556,494				$ 47,388		$ 77,020
Aggregate shares										37,850
Exceed shares						5,895,263
Aggregate number of shares outstanding						5%
Granted fair value	2,133,949				199,796
Total RSU’s vested						152,940		44,706
RSUs cancelled consideration						4,074,944
RSUs gross settled						729,086
RSUs pending settlement						236,202
Total compensation cost (in Dollars)						$ 5,839,117
Granted options maximum term								10 years
Cash received (in Dollars)									$ 60,562
Shares options outstanding						1,039,996		9,660
Vested share options			6,658.063
Weighted average remaining contractual life									9 years 7 months 13 days
Aggregate intrinsic value (in Dollars)									$ 1,164,204		$ 1,988,967
Exercisable aggregate intrinsic value (in Dollars)				$ 8,301,210
Stock units								105,000
Share of common stock		1				9,025,160
Vest remaining rate		6.25%
Statutory tax withholding								8,719.944
Vested RSUs amount (in Dollars)									$ 6,626.813
Employee Stock Option Plan 2014 (“ESOP 2014”) [Member]
Stock based compensation (Details) [Line Items]
Vest period						4 years		4 years
Compensation cost (in Dollars)								$ 603,882
Shares options outstanding			20,187.576
Weighted average exercise price (in Dollars per share)				$ 285.17
Weighted average remaining contractual life				11 years 4 months 13 days
Aggregate intrinsic value (in Dollars)				$ 19,646,241
2022 Employee Restricted Stock Unit Plan (“RSU Plan”) [Member]
Stock based compensation (Details) [Line Items]
Compensation cost (in Dollars)						$ 22.9		$ 4,669,583
RSUs [Member]
Stock based compensation (Details) [Line Items]
Vest period						1 year 1 month 6 days		1 year 2 months 4 days
Compensation cost (in Dollars)								$ 65,871,147
Vested RSUs amount (in Dollars)								$ 61,709,849
Employee Stock Option Plan 2014 [Member]
Stock based compensation (Details) [Line Items]
Total RSU’s vested						5,040,232

Stock based compensation (Det_2

Stock based compensation (Details) - Schedule of RSUs - $ / shares		3 Months Ended		12 Months Ended
		Mar. 31, 2023		Dec. 31, 2022
Schedule of Rsus [Abstract]
Number of shares, Unvested units beginning		5,968
Weighted average grant date fair value per share, Unvested units beginning	[1]	$ 1,351.15
Number of share, Retroactive application of Conversion Ratio		636,309
Weighted average grant date fair value per share, Retroactive application of Conversion Ratio	[1]	$ (1,338.22)
Number of shares, Unvested units		642,277
Weighted average grant date fair value per share, Unvested units	[1]	$ 12.93
Number of shares, Granted		2,333,745		52,120
Weighted average grant date fair value per share, Granted	[1]	$ 10.57
Number of shares, Vested pending settlement		(74,284)
Weighted average grant date fair value per share, Vested pending settlement	[1]	$ 12.98
Number of shares, Vested settled		(152,940)		(44,706)
Weighted average grant date fair value per share, Vested settled		$ 12.97	[1]	$ 1,392.2	[2]
Number of shares, Cancelled		(42,473)
Weighted average grant date fair value per share, Cancelled	[1]	$ 12.74
Number of shares, Unvested units ending		2,706,325		5,968
Weighted average grant date fair value per share, Unvested units ending	[1]	$ 10.8		$ 1,351.15
[1]Out of the total RSU’s granted, 2,133,949 RSU’s were granted on January 1, 2023 (1,380,326 was granted to a director) and the fair value of the RSUs is estimated based on the fair value of the Near Intelligence, Inc. common stock which reflects a pre -money -money

Derivative Liabilities (Details

Derivative Liabilities (Details)	1 Months Ended			3 Months Ended		12 Months Ended
	Apr. 29, 2022 USD ($) $ / shares	Feb. 25, 2021 USD ($) $ / shares	Feb. 25, 2021 EUR (€)	Mar. 31, 2023 USD ($) $ / shares shares	Mar. 31, 2023 EUR (€) shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 shares
Derivative Liabilities (Details) [Line Items]
Granted the lender, warrants	$ 730,000	$ 1,050,000	€ 1,050,000		€ 1,200,000		€ 1,200,000
Strike price, per share	$ 1,050	$ 730		$ 4.64		$ 0.01
Strike price per share	$ 9.75	$ 6.78				500
Minimum payout (in Euro) | €					2,500,000
Equity per warrant				$ 5.8		$ 625
Equity share value (in Dollars) | $				$ 10.45		$ 1,125
Warrants exit value (in Euro) | €					€ 300,000
Exercisable shares (in Shares) | shares				1,039,996		9,660
Common stock per share				$ 0.001		$ 0.001
Public warrants (in Shares) | shares				8,625,000	8,625,000
Warrants issued (in Shares) | shares				5,200,000		14,961.265		4,606.027
Public warrants outstanding (in Shares) | shares				8,625,000
Warrants expire term				5 years		10 years
Price per warrant				$ 0.01
Exceeds per share				$ 18
Private placement warrants outstanding (in Shares) | shares				5,200,000
Warrant [Member]
Derivative Liabilities (Details) [Line Items]
Minimum payout (in Euro) | €					€ 1,500,000
Minimum [Member]
Derivative Liabilities (Details) [Line Items]
Equity per warrant				$ 4.3		$ 463
Equity share value (in Dollars) | $				$ 8.94		$ 963
Maximum [Member]
Derivative Liabilities (Details) [Line Items]
Equity per warrant				$ 6.28		$ 676
Equity share value (in Dollars) | $				$ 13.06		$ 1,406

Derivative Liabilities (Detai_2

Derivative Liabilities (Details) - Schedule of assumptions used in calculating estimated fair value of such warrant liabilities - $ / shares	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule of assumptions used in calculating estimated fair value of such warrant liabilities [Abstract]
Volatility	39.50%			58%
Risk-free rate	14.85%			0.22%
Contractual term (years)	3 months			9 years
Number of warrants in aggregate (in Shares)	1,610,731	1,610,731
Minimum [Member]
Schedule of assumptions used in calculating estimated fair value of such warrant liabilities [Abstract]
Volatility		85%	85%
Risk-free rate	3.75%	3.80%	3.80%
Contractual term (years)	1 year 9 months 3 days	6 years 1 month 6 days
Exercise price (in Dollars per share)	$ 8.94	$ 4.64	$ 4.64
Maximum [Member]
Schedule of assumptions used in calculating estimated fair value of such warrant liabilities [Abstract]
Volatility		91.80%	91.80%
Risk-free rate	4.20%	3.90%	3.90%
Contractual term (years)	3 years 7 months 6 days	9 years 10 months 24 days
Exercise price (in Dollars per share)	$ 14.12	$ 14.04	$ 14.04

Derivative Liabilities (Detai_3

Derivative Liabilities (Details) - Schedule of assumptions used in calculating estimated fair value of public warrants and private placement warrants - Public Warrants and Private Placement Warrants [Member]	3 Months Ended
	Mar. 31, 2023 $ / shares shares
Schedule of assumptions used in calculating estimated fair value of public warrants and private placement warrants [Abstract]
Volatility	39.50%
Risk-free rate	3.54%
Dividend yield	0%
Stock price (in Dollars per share)	$ 2.52
Remaining term (years)	4 years 11 months 23 days
Exercise price (in Dollars per share)	$ 11.5
Number of warrants in aggregate (in Shares) | shares	13,825,000

Redeemable convertible prefer_3

Redeemable convertible preferred stock (Details) - USD ($)		12 Months Ended
	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2019	Mar. 31, 2023
Redeemable convertible preferred stock (Details) [Line Items]
Shares of common stock				33,083,858
Dividend rate		8%
Percentage of other transfer		50%
Warrants shares				8,625,000
Series U Preferred Stock [Member]
Redeemable convertible preferred stock (Details) [Line Items]
Shares issued	66,140.48			307,298.151
Purchase consideration (in Dollars)	$ 69,339,742
Series C Preferred Stock [Member]
Redeemable convertible preferred stock (Details) [Line Items]
Warrants shares			2,280
Purchase shares			2,280
Series D Preferred Stock [Member]
Redeemable convertible preferred stock (Details) [Line Items]
Exercise price (in Dollars per share)			$ 10
Business combination [Member] | Series U Preferred Stock [Member]
Redeemable convertible preferred stock (Details) [Line Items]
Acquired percentage	100%

Redeemable convertible prefer_4

Redeemable convertible preferred stock (Details) - Schedule of redeemable convertible preferred stock	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares
Schedule of redeemable convertible preferred stock [Abstract]
Authorized par value | shares	307,299
Shares issued and outstanding | shares	307,298.151
Aggregate redemption amount | $	$ 253,045,305
Carrying value | $	$ 207,417,237
Series A [Member]
Schedule of redeemable convertible preferred stock [Abstract]
Authorized par value | shares	95,418
Shares issued and outstanding | shares	95,418
Issuance price per share | $ / shares	$ 62.8
Per share conversion price | $ / shares	$ 62.8
Aggregate redemption amount | $	$ 11,987,196
Carrying value | $	$ 9,814,725
Series B [Member]
Schedule of redeemable convertible preferred stock [Abstract]
Authorized par value | shares	49,635
Shares issued and outstanding | shares	49,635
Issuance price per share | $ / shares	$ 377.8
Per share conversion price | $ / shares	$ 377.8
Aggregate redemption amount | $	$ 37,500,000
Carrying value | $	$ 32,074,289
Series C [Member]
Schedule of redeemable convertible preferred stock [Abstract]
Authorized par value | shares	4,910
Shares issued and outstanding | shares	4,909.756
Issuance price per share | $ / shares	$ 1,018.4
Per share conversion price | $ / shares	$ 1,018.4
Aggregate redemption amount | $	$ 10,000,000
Carrying value | $	$ 8,412,280
Series D [Member]
Schedule of redeemable convertible preferred stock [Abstract]
Authorized par value | shares	91,195
Shares issued and outstanding | shares	91,194.915
Issuance price per share | $ / shares	$ 666.7
Per share conversion price | $ / shares	$ 666.7
Aggregate redemption amount | $	$ 121,000,000
Carrying value | $	$ 87,189,092
Series U [Member]
Schedule of redeemable convertible preferred stock [Abstract]
Authorized par value | shares	66,141
Shares issued and outstanding | shares	66,140.48
Issuance price per share | $ / shares	$ 1,048.4
Per share conversion price | $ / shares	$ 1,048.4
Aggregate redemption amount | $	$ 72,558,109
Carrying value | $	$ 69,926,851

Common stock (Details)

Common stock (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	May 12, 2022	Dec. 31, 2021
Common stock (Details) [Line Items]
Common stock, shares authorized	300,000,000	20,746,276
Common stock par value (in Dollars per share)	$ 0.0001	$ 0.0001
Converted shares	4,274,125
Common stock basis	83,830.894
Common stock, shares issued	9,025,160		1
Common Stock, voting rights	The holders of common stock are entitled to receive dividends as declared from time to time and are entitled to one vote per share at meetings of the Company.
Common stock, description		The authorized capital stock of the Company consists of five hundred thousand (500,000.000) shares, which consist of (i) one hundred ninety-two thousand seven hundred one (192,701.000) shares of common stock, $0.0001 par value, and (ii) an aggregate of three hundred seven thousand two hundred ninety-nine (307,299.000) shares of five series of preferred stock, $0.0001 par value, consisting of ninety-five thousand four hundred and eighteen (95,418.000) shares of Series A preferred stock, $0.0001 par value; forty-nine thousand six hundred thirty-five (49,635.000) shares of Series B preferred stock, $0.0001 par value; four thousand nine hundred ten (4,910.000) shares of Series C preferred stock, $0.0001 par value; ninety-one thousand one hundred ninety-five (91,195.000) shares of Series D preferred stock, $0.0001 par value; and sixty-six thousand one hundred forty-one (66,141.000) shares of Series U preferred stock, $0.0001 par value.
Common stock shares issued	46,383,143	8,296,074
Common stock shares outstanding	46,383,143	8,296,074
Common Stock [Member]
Common stock (Details) [Line Items]
Common stock, shares authorized		192,701		192,701
Common stock par value (in Dollars per share)		$ 0.0001		$ 0.0001
Common stock, shares issued	46,383,143	8,296,074
Common stock, shares outstanding	46,383,143	8,296,074
Common stock shares issued		77,057.894		71,963.894
Common stock shares outstanding		77,057.894		71,963.894

Common stock (Details) - Schedu

Common stock (Details) - Schedule of common stock reserved for future issuance - shares	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule of common stock reserved for future issuance [Abstract]
Conversion of outstanding redeemable convertible preferred stock		33,083,858	307,298.151	307,298.151
Restricted stock units (vested pending settlement and unvested)	2,942,527	5,455,290	50,674
Warrants	15,584,965	1,610,731	14,961.265	6,886.027
Convertible debentures	2,533,653
Remaining shares available for future issuance under the RSU plan	2,952,736	3,553,731

Revenue (Details)

Revenue (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Mar. 31, 2021
Revenue (Details) [Line Items]
Company revenue percentage				29.50%
Accounts receivable percentage	57.90%
Revenues recognized (in Dollars)	$ 1,483,827	$ 909,382	$ 2,106,485	$ 249,084
Number of customers			2
Ownership percentage					100%
One customer [Member]
Revenue (Details) [Line Items]
Company revenue percentage	28.50%	31.10%	30%
Accounts receivable percentage			61.40%	32.10%
Number of customers				1
Ownership percentage			61.40%
Two customers [Member]
Revenue (Details) [Line Items]
Company revenue percentage	22.10%	23.80%	16.10%
Accounts receivable percentage			10.80%	14.10%
Number of customers			2
Ownership percentage			10.80%
Three customers [Member]
Revenue (Details) [Line Items]
Accounts receivable percentage	15.90%			11.70%
Number of customers				3

Revenue (Details) - Schedule of

Revenue (Details) - Schedule of summarizes revenue by the company’s service - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule of Summarizes Revenue by the Company Service [Abstract]
Core Subscription Revenue	$ 13,640,744	$ 12,484,365	$ 51,862,758	$ 38,940,524
Sale of operational products recognized point in time	1,866,974	1,574,237	7,883,013	6,380,151
Total	$ 15,507,718	$ 14,058,602	$ 59,745,771	$ 45,320,675

Revenue (Details) - Scheule of

Revenue (Details) - Scheule of the disaggregation of revenue - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenue (Details) - Scheule of the disaggregation of revenue [Line Items]
Revenue	$ 15,507,718	$ 14,058,602
Australia [Member]
Revenue (Details) - Scheule of the disaggregation of revenue [Line Items]
Revenue	556,837	998,361
France [Member]
Revenue (Details) - Scheule of the disaggregation of revenue [Line Items]
Revenue	4,001,589	3,193,675
India [Member]
Revenue (Details) - Scheule of the disaggregation of revenue [Line Items]
Revenue	17,714
Japan [Member]
Revenue (Details) - Scheule of the disaggregation of revenue [Line Items]
Revenue	113,269	140,587
Singapore [Member]
Revenue (Details) - Scheule of the disaggregation of revenue [Line Items]
Revenue	128,195	80,621
UAE [Member]
Revenue (Details) - Scheule of the disaggregation of revenue [Line Items]
Revenue	340,541	55,482
United Kingdom [Member]
Revenue (Details) - Scheule of the disaggregation of revenue [Line Items]
Revenue	316,852	393,240
United States [Member]
Revenue (Details) - Scheule of the disaggregation of revenue [Line Items]
Revenue	9,652,548	9,133,088
Others [Member]
Revenue (Details) - Scheule of the disaggregation of revenue [Line Items]
Revenue	$ 380,173	$ 63,548

Income taxes (Details)

Income taxes (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2017
Income taxes (Details) [Line Items]
Recognized income tax expense	$ 120,518	$ 61,691
Effective tax rate		(0.50%)	(1.50%)
Deferred tax assets valuation allowance		$ 33,046,626	$ 14,063,564
Federal net operating losses		50,435,271		$ 50,435,271
State net operating losses		62,000,000
Foreign net operating losses		28,000,000
Generated after				$ 22,000,000
income limitation description				will carry forward indefinitely but is subject to an 80% income limitation.
Unrecognized tax benefits		1,456,197	1,302,053
Unrecognized tax benefits effective tax rate
Determined state losses		30,300,000
Minimum [Member]
Income taxes (Details) [Line Items]
Effective tax rate	0.60%
Federal and state research tax credit carryforwards		$ 1,090,913
Maximum [Member]
Income taxes (Details) [Line Items]
Effective tax rate		1.60%
Federal and state research tax credit carryforwards		$ 3,763,076
Kludein I Acquisition Corp. [Member]
Income taxes (Details) [Line Items]
Recognized income tax expense		$ 374,016
Effective tax rate		6.90%	0%
Deferred tax assets valuation allowance		$ 618,152	$ 320,712
Operating loss carryovers		0	140,812
Change in the valuation allowance		$ 297,441	$ 320,314

Net loss per share attributab_3

Net loss per share attributable to common stockholders (Details) - Schedule of basic and diluted net loss per share attributable to common stockholders - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule of Basic and Diluted Net Loss Per Share Attributable to Common Stockholders [Abstract]
Net loss attributable to common stockholders	$ (19,158,148)	$ (3,808,172)	$ (104,221,432)	$ (34,518,601)
Weighted-average number of shares outstanding used to compute net loss per share attributable to common stockholders, basic and diluted	16,004,795	7,747,665	96,835.154	63,992.3
Net loss per share attributable to common stockholders, basic and diluted	$ (1.2)	$ (0.49)	$ (1,076.28)	$ (539.42)

Net loss per share attributab_4

Net loss per share attributable to common stockholders (Details) - Schedule of basic and diluted net loss per share attributable to common stockholders (Parentheticals) - $ / shares	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule of Basic and Diluted Net Loss Per Share Attributable to Common Stockholders [Abstract]
Weighted-average number of shares outstanding used to compute net loss per share attributable to common stockholders, diluted	16,004,795	7,747,665	96,835.154	63,992.300
Net loss per share attributable to common stockholders, diluted	$ (1.20)	$ (0.49)	$ (1,076.28)	$ (539.42)

Net loss per share attributab_5

Net loss per share attributable to common stockholders (Details) - Schedule of computation of diluted net loss per share - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule of Computation of Diluted Net Loss Per Share [Abstract]
Redeemable convertible preferred stock		$ 33,083,858	$ 307,298.151	$ 307,298.151
Stock based compensation		2,173,404		20,187.576
Unvested restricted stock units	2,706,325		5,968
Warrants	15,584,965	741,353	14,961.265	6,886.027
Convertible debentures	2,553,653
Total	$ 20,844,943	$ 35,998,615	$ 328,227.416	$ 334,371.754

Fair Value Measurements (Detail

Fair Value Measurements (Details)	12 Months Ended
	Dec. 31, 2021 USD ($)
Kludein I Acquisition Corp. [Member]
Fair Value Measurements (Details) [Line Items]
Fair value of the public warrants	$ 4,830,000

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of financial assets and liabilities - USD ($)		Mar. 31, 2023	Dec. 31, 2022
Borrowings [Member]
Liabilities
Warrant liabilities – borrowings	[1]	$ 9,475,769	$ 16,765,776
Public Warrants [Member]
Liabilities
Warrant liabilities – borrowings	[2]	948,750
Private placement warrants [Member]
Liabilities
Warrant liabilities – borrowings	[2]	572,000
Embedded Derivative Financial Instruments [Member]
Liabilities
Warrant liabilities – borrowings	[3]	708,505
Working capital borrowings [Member]
Liabilities
Warrant liabilities – borrowings	[4]	1,183,335
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Borrowings [Member]
Liabilities
Warrant liabilities – borrowings	[1]
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Public Warrants [Member]
Liabilities
Warrant liabilities – borrowings	[2]
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Private placement warrants [Member]
Liabilities
Warrant liabilities – borrowings	[2]
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Embedded Derivative Financial Instruments [Member]
Liabilities
Warrant liabilities – borrowings	[3]
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Working capital borrowings [Member]
Liabilities
Warrant liabilities – borrowings	[4]
Significant Other Observable Inputs (Level 2) [Member] | Borrowings [Member]
Liabilities
Warrant liabilities – borrowings	[1]
Significant Other Observable Inputs (Level 2) [Member] | Public Warrants [Member]
Liabilities
Warrant liabilities – borrowings	[2]
Significant Other Observable Inputs (Level 2) [Member] | Private placement warrants [Member]
Liabilities
Warrant liabilities – borrowings	[2]
Significant Other Observable Inputs (Level 2) [Member] | Embedded Derivative Financial Instruments [Member]
Liabilities
Warrant liabilities – borrowings	[3]
Significant Other Observable Inputs (Level 2) [Member] | Working capital borrowings [Member]
Liabilities
Warrant liabilities – borrowings	[4]
Significant Other Unobservable Inputs (Level 3) [Member] | Borrowings [Member]
Liabilities
Warrant liabilities – borrowings	[1]	9,475,769	$ 16,765,776
Significant Other Unobservable Inputs (Level 3) [Member] | Public Warrants [Member]
Liabilities
Warrant liabilities – borrowings	[2]	948,750
Significant Other Unobservable Inputs (Level 3) [Member] | Private placement warrants [Member]
Liabilities
Warrant liabilities – borrowings	[2]	572,000
Significant Other Unobservable Inputs (Level 3) [Member] | Embedded Derivative Financial Instruments [Member]
Liabilities
Warrant liabilities – borrowings	[3]	708,505
Significant Other Unobservable Inputs (Level 3) [Member] | Working capital borrowings [Member]
Liabilities
Warrant liabilities – borrowings	[4]	$ 1,183,335
[1]The fair value of the warrant liabilities, which are related to the detachable warrants issued in connection with the Harbert and Blue Torch borrowings, were estimated using a Black -Scholes -Scholes

Fair Value Measurements (Deta_3

Fair Value Measurements (Details) - Schedule of fair value of warrant liabilities - USD ($)	3 Months Ended				12 Months Ended
	Mar. 31, 2023		Mar. 31, 2022		Dec. 31, 2022		Dec. 31, 2021
Schedule of Fair Value of Warrant Liabilities [Abstract]
Liability at beginning of the period	$ 16,765,776		$ 5,376,932		$ 5,376,932		$ 2,436,998
Additions					12,179,537		1,399,039
Change in fair value	(7,290,007)	[1]	(1,700,221)	[1]	(790,693)	[2]	1,540,895	[2]
Liability at end of the period	$ 9,475,769		$ 3,676,711		$ 16,765,776		$ 5,376,932
[1]Changes in the fair value of warrant liabilities are reported in the condensed consolidated statements of operations. The Company has determined that no adjustments to the fair values of its instruments recorded under the fair value option for instrument-specific credit risk were required.[2]Changes in the fair value of warrant liabilities are reported in the consolidated statements of operations. The Company has determined that no adjustments to the fair values of its instruments recorded under the fair value option for instrument -specific

Fair Value Measurements (Deta_4

Fair Value Measurements (Details) - Schedule of changes in fair value of the public and private placements warrants and working capital loan	3 Months Ended
	Mar. 31, 2023 USD ($)
Public and private placements warrants [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Acquired in the Business Combination	$ 2,296,333
Change in fair value(1)	(775,583)	[1]
Balance	1,520,750
Working Capital Loan [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Acquired in the Business Combination	421,900
Change in fair value(1)	761,435	[1]
Balance	$ 1,183,335
[1]Changes in the fair value of warrant liabilities are reported in the condensed consolidated statements of operations. The Company has determined that no adjustments to the fair values of its instruments recorded under the fair value option for instrument-specific credit risk were required.

Fair Value Measurements (Deta_5

Fair Value Measurements (Details) - Schedule of fair value of embedded derivative on convertible debentures - Convertible debentures [Member]	Mar. 31, 2023 USD ($)
Fair Value Measurements (Details) - Schedule of fair value of embedded derivative on convertible debentures [Line Items]
Addition during the year	$ 708,505
Change in fair value
Balance as of March 31, 2023	$ 708,505

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($)		12 Months Ended
	Sep. 16, 2021	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2023	Jul. 12, 2022
Commitments and Contingencies (Details) [Line Items]
Weighted average price percentage				110%
Minimum [Member]
Commitments and Contingencies (Details) [Line Items]
Possible loss					$ 25,000
Maximum [Member]
Commitments and Contingencies (Details) [Line Items]
Possible loss					$ 75,000
Kludein I Acquisition Corp. [Member]
Commitments and Contingencies (Details) [Line Items]
Deferred fee, price per unit (in Dollars per share)		$ 0.35
Deferred fee		$ 6,037,500
Legal fees		1,723,836	$ 118,550
Advisor agreement, description	The Company agrees to pay the advisor the following (i) $6 million if the Total Capital (as hereinafter defined) involved in the private placement, offering or other sale of equity or equity-linked instruments in any form, including, without limitation, preferred or common equity, or instruments convertible into preferred or common equity or other related forms of interests or capital of the Company in one or a series of transactions (“Financing”) and Target Business Combination is less than $175.5 million; (ii) $8 million if the Total Capital involved in the Financing and Target Business Combination is equal to or greater than $175.5 million but less than $225 million; or (iii) $10 million if the Total Capital involved in the Financing and Target Business Combination is equal to or greater than $225 million.
Expenses	$ 50,000
Purchase agreement		$ 100,000,000
Merger agreement, description		sales of shares of the Common Stock to CF under the Common Stock Purchase Agreement will depend on a variety of factors to be determined by Near from time to time, including, among other things, market conditions, and the trading price of the Common Stock.
Weighted average price percentage		98%
Common stock amount		$ 2,000,000
CF fee agreement, description		(i) 600,000 shares of Near Common Stock and (ii) the quotient obtained by dividing (x) $6,000,000 by (y) the VWAP of the Near Common Stock over the five trading days immediately preceding the date of the initial filing of the registration statement covering the resale of the Advisory Fee Shares, provided that clause (y) may in no event be less than $2.06.

Commitments and Contingencies_3

Commitments and Contingencies (Details) - Schedule of table presents the company’s future minimum purchase commitments - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Schedule of table presents the company’s future minimum purchase commitments [Abstract]
2023 (April to December)	$ 2,475,000	$ 3,309,184
2024	3,600,000	18,368
Total	$ 6,075,000	$ 6,955,103

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)							1 Months Ended	3 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
	Nov. 18, 2022	Apr. 01, 2022	Jan. 31, 2022	Sep. 01, 2021	Jan. 06, 2021	Sep. 24, 2020	Jan. 21, 2022	Mar. 31, 2023	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Jul. 07, 2022	Jan. 11, 2021
Related Party Transactions (Details) [Line Items]
Bearing interest amount								$ 1,777,675			$ 1,777,675
Bearing interest rate								2.88%			2.88%
Accrued interest								$ 32,358			$ 19,638
Borrowings amount											2,213,493
Short term borrowing								34,974			57,897
Accured expenses								19,689			32,950
Repaid amount								$ 2,126,860			118,633
Aggregate principal amount	$ 686,690
Kludein I Acquisition Corp. [Member]
Related Party Transactions (Details) [Line Items]
Sponsor paid				$ 7,500							275,000
Sponsor transferred an aggregate (in Shares)					75,000
Share subject to forfeiture (in Shares)					562,500
Working capital loan		$ 112,500	$ 350,000				$ 1,500,000		$ 250,000	$ 360,000	152,500
Consulting services							$ 1
Total working capital loan											1,225,000
Fair value of issuance			264,900
Fair value of convertible note on issuance date			$ 85,100
Initial fair value note		83,396							184,807	177,331	52,522
Contribution of fair value note		$ 29,104							$ 65,193	$ 182,669	99,977
Fair value note											421,900
Change in fair value of convertible note											341,057
Consulting agreement amount											67,500	$ 30,000
Accrued expenses											97,500	$ 30,000
Amount held in trust account											1,373,380		$ 343,345
Aggregate amount	686,690
Extension funds	$ 343,345										$ 686,690
Kludein I Acquisition Corp. [Member] | Over-Allotment Option [Member]
Related Party Transactions (Details) [Line Items]
Share subject to forfeiture (in Shares)					75,000
Kludein I Acquisition Corp. [Member] | Initial Public Offering [Member]
Related Party Transactions (Details) [Line Items]
Expenses related to initial public offering						$ 300,000
Borrowings outstanding														$ 88,905
Kludein I Acquisition Corp. [Member] | Class B Common Stock [Member]
Related Party Transactions (Details) [Line Items]
Founder share (in Shares)						4,312,500
Founder Shares [Member] | Kludein I Acquisition Corp. [Member]
Related Party Transactions (Details) [Line Items]
Sponsor paid						$ 25,000
Issued and outstanding shares percentage					20%
Sponsors [Member] | Kludein I Acquisition Corp. [Member]
Related Party Transactions (Details) [Line Items]
Founder shares, description											The Sponsor and its director nominees have agreed, subject to certain limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earlier to occur of: (A) one year after the completion of a Business Combination or (B) subsequent to a Business Combination, (x) if the last sale price of the Class A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 150 days after a Business Combination, or (y) the date on which the Company completes a liquidation, merger, capital stock exchange or other similar transaction that results in all of the Company’s stockholders having the right to exchange their shares of common stock for cash, securities or other property.In connection with the closing of the Initial Public Offering, the Anchor Investor acquired from the Sponsor an indirect economic interest in an aggregate of 635,625 Founder Shares at the original purchase price that the Sponsor paid for the Founder Shares. The Sponsor has agreed to distribute such Founder Shares to the Anchor Investor after the completion of a Business Combination. The Company estimated the aggregate fair value of the Founder Shares attributable to the Anchor Investor to be $4,411,238, or $6.94 per share. The fair value of the Founder Shares was estimated using the income approach. The excess of the fair value of the Founder Shares was determined to be an offering cost in accordance with Staff Accounting Bulletin Topic 5A and a capital contribution from the Sponsor in accordance with Topic 5T. Accordingly, the offering cost was allocated to the separable financial instruments issued in the Initial Public Offering using the with-and-without method, compared to total proceeds received. Offering costs related to the Founder Shares amounted to a contribution to additional paid-in capital $4,411,238, of which $158,805 were expensed to the statement of operations and included in transaction costs attributable to warrant liabilities and the remaining $4,252,433 recorded as an additional offering cost as a reduction of temporary equity, and re-measured to accumulated deficit upon recording temporary equity at redemption value during the year ended December 31, 2021.
Near Pte. Ltd., [Member]
Related Party Transactions (Details) [Line Items]
Bearing interest rate											7%
Extension Funds [Member] | Kludein I Acquisition Corp. [Member]
Related Party Transactions (Details) [Line Items]
Aggregate principal amount													$ 2,060,070

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)

1 Months Ended

3 Months Ended

12 Months Ended

Nov. 14, 2023

Jan. 06, 2023

Sep. 01, 2021

May 18, 2023

Apr. 30, 2023

Mar. 31, 2023

Dec. 31, 2022

Apr. 21, 2023

Jan. 17, 2023

Nov. 18, 2022

Jul. 31, 2022

Jul. 07, 2022

Mar. 31, 2021

Subsequent Events (Details) [Line Items]

Interest rate

2%

2%

Deferred consent fee

$ 5,000,000

Trust amount

$ 40,298,657

$ 44,058,573

Aggregate principal amount

$ 686,690

Interest rate

0.75%

13%

Conversion price (in Dollars per share)

$ 2.23

$ 10.01

Debt, Weighted Average Interest Rate

75%

Floor price (in Dollars per share)

$ 0.45

Lowest price percentage

90%

Outstanding principal amount

$ 1,000,000

$ 1,000,000

Redemption premium percentage

5%

5%

Exchange cap percentage

95

Volume-weighted average price (VWAP) percentage

110%

Aggregate amount

$ 5,969,325

Kludein I Acquisition Corp. [Member]

Subsequent Events (Details) [Line Items]

Trust amount

$ 104,093,013

Volume-weighted average price (VWAP) percentage

98%

Public shares outstanding (in Shares)

10,404,394

Sponsor advanced

$ 7,500

$ 275,000

Subsequent Event [Member]

Subsequent Events (Details) [Line Items]

Agreement amount

$ 998,859

Final settlement

$ 1,650,000

Subsequent description

the Company was required to not permit its Liquidity (as defined in the Financing Agreement) to be less than the sum of (x) $15.0 million and (y) the DB/Harbert Deferred Payment Amount (as defined in the Financing Agreement), and (ii) from May 1, 2023 forward, the Company was

Subsequent Event [Member] | Kludein I Acquisition Corp. [Member]

Subsequent Events (Details) [Line Items]

Additional fund amount

$ 101,000,000

Price per share (in Dollars per share)

$ 10.32

interest earn

$ 1,190,676

Aggregate shares (in Shares)

9,786,530

Excise tax

$ 100,993,709

Public shares outstanding (in Shares)

617,864

Aggregate amount

$ 95,000,000

Subsequent Event [Member] | Kludein I Acquisition Corp. [Member] | Public shares [Member]

Subsequent Events (Details) [Line Items]

Public shares exercised (in Shares)

9,786,530

Forecast [Member]

Subsequent Events (Details) [Line Items]

Subsequent description

the Company of (i) convertible debentures in an aggregate principal amount of $11,440,217 (the “Part B Convertible Debentures”) and (ii) an aggregate of 263,125 shares of Common Stock (the “Commitment Fee Shares”). The Part B Convertible Debentures were issued at an original issue discount of 8%, resulting in aggregate gross proceeds to the Company of $10,525,000.

Interest rate

0.01%

Trust amount

$ 21,000,000

Aggregate principal amount

$ 2,500,000

Aggregate shares (in Shares)

62,500

maturity date

Feb. 02, 2027

Interest rate

15%

Forecast [Member] | Convertible debentures [Member]

Subsequent Events (Details) [Line Items]

Interest rate

10%

Financing Agreement [Member] | Forecast [Member]

Subsequent Events (Details) [Line Items]

Subsequent description

the Company entered into that certain Waiver and Amendment No. 3 to Financing Agreement (“Waiver and Amendment No. 3”) with Near Intelligence LLC, the Company’s subsidiary guarantors, Blue Torch and the Required Lenders, pursuant to which, among other things, (i) Blue Torch waived the Existing Defaults and (ii) the parties agreed to amend certain terms of the Financing Agreement relating to (x) the Junior Capital Financing Conditions, (y) the minimum Liquidity requirements and (z) the leverage ratios required for withdrawals of proceeds under the Financing Agreement. In accordance with Waiver and Amendment No. 3, on or prior to May 20, 2023 (or such later date as may be agreed in writing), the net cash proceeds from the issuance of Junior Capital after March 23, 2023, plus net cash proceeds from the trust account (the “Trust Account”) following the Business Combination, must be at least $21.0 million in the aggregate (the “Amended Junior Capital Financing Condition”). In addition, the Subsequent Financing Condition was eliminated. Furthermore, (i) from April 14, 2023 to May 20, 2023, the Company may not permit its Liquidity to be less than the sum of (x) $10.0 million and (y) the DB/Harbert Deferred Payment Amount (as defined in the Financing Agreement) reduced by $3.8 million, and (ii) from May 20, 2023 forward, the Company may not permit its Liquidity to be less than $20.0 million. Additionally, pursuant to Waiver and Amendment No. 3, the parties agreed that $2.0 million of a $5.0 million deferred consent fee payable under the Financing Agreement is due and payable as of May 18, 2023, and has been automatically paid-in-kind and capitalized on the outstanding principal amount of the loans. The remaining $3.0 million of the deferred consent fee will become due and payable (i) if as of May 20, 2023, (x) the Company fails to obtain net cash proceeds from the issuance of Junior Capital after March 23, 2023 of at least $20.0 million and (y) after giving effect to payment of all outstanding fees and expenses related to the Business Combination, pro forma liquidity is not at least $32.0 million, or (ii) upon occurrence of certain other events of default under the Financing Agreement.The Company’s Board of Directors has authorized the issuance of up to $50.0 million of Junior Capital on terms substantially similar to those set forth in the Securities Purchase Agreements, of which approximately $21.0 million has been issued to date.

Securities Purchase Agreement [Member] | Forecast [Member]

Subsequent Events (Details) [Line Items]

Conversion price (in Dollars per share)

$ 10.01

Debt, Weighted Average Interest Rate

75%

Floor price (in Dollars per share)

$ 0.45

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of the shares of class A common stock reflected in the consolidated balance sheets as temporary equity - Kludein I Acquisition Corp. [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Summary of Significant Accounting Policies (Details) - Schedule of the shares of class A common stock reflected in the consolidated balance sheets as temporary equity [Line Items]
Gross proceeds for the Initial Public Offering (in Shares)		17,250,000
Gross proceeds for the Initial Public Offering		$ 172,500,000
Less:
Proceeds allocated to the initial fair value of Public Warrants		(6,210,000)
Class A common stock issuance costs		(9,527,789)
Fair value of Founder Shares attributable to Anchor Investor allocated to redeemable Class A common stock, net of allocated transaction costs		(4,252,433)
Plus:
Extension Funds from Sponsor	$ 1,373,380
Near Extension Note	686,690
Remeasurement of carrying value to redemption value	$ 1,135,977	$ 19,990,222
Class A common stock subject to possible redemption, as of December 31, 2021 (in Shares)	10,404,394	17,250,000
Class A common stock subject to possible redemption, as of December 31, 2021	$ 107,207,356	$ 172,500,000
Less:
Class A common stock redeemed, including Trust Account earnings of $32,631 (in Shares)	(6,845,606)
Class A common stock redeemed, including Trust Account earnings of $32,631	$ (68,488,691)

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of the shares of class A common stock reflected in the consolidated balance sheets as temporary equity (Parentheticals)	12 Months Ended
	Dec. 31, 2022 shares
Kludein I Acquisition Corp. [Member]
Summary of Significant Accounting Policies (Details) - Schedule of the shares of class A common stock reflected in the consolidated balance sheets as temporary equity (Parentheticals) [Line Items]
Trust Account earnings	32,631

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted net income (loss) per share of common stock - Kludein I Acquisition Corp. [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Class A [Member]
Numerator:
Allocation of net income (loss)	$ 3,842,900	$ (323,233)
Denominator:
Basic weighted average shares outstanding	13,930,350	16,776,099
Basic and diluted net income (loss) per share of common stock	$ 0.28	$ (0.02)
Class B [Member]
Numerator:
Allocation of net income (loss)	$ 1,189,669	$ (82,793)
Denominator:
Basic weighted average shares outstanding	4,312,500	4,297,047
Basic and diluted net income (loss) per share of common stock	$ 0.28	$ (0.02)

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted net income (loss) per share of common stock (Parentheticals) - Kludein I Acquisition Corp. [Member] - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Class A [Member]
Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted net income (loss) per share of common stock (Parentheticals) [Line Items]
Diluted weighted average shares outstanding	13,930,350	16,776,099
Diluted net income (loss) per share of common stock	$ 0.28	$ (0.02)
Class B [Member]
Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted net income (loss) per share of common stock (Parentheticals) [Line Items]
Diluted weighted average shares outstanding	4,312,500	4,297,047
Diluted net income (loss) per share of common stock	$ 0.28	$ (0.02)

Initial Public Offering (Detail

Initial Public Offering (Details) - Kludein I Acquisition Corp. [Member]	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Initial Public Offering (Details) [Line Items]
Common stock, description	Each Unit consists of one share of the Company’s Class A common stock and one-half of one redeemable warrant (“Public Warrant”). Each Whole Public Warrant entitles the holder to purchase one share of Class A common stock at an exercise price of $11.50 per whole share (see Note 8).
Initial Public Offering [Member]
Initial Public Offering (Details) [Line Items]
Sale of units	17,250,000
Over-Allotment Option [Member]
Initial Public Offering (Details) [Line Items]
Sale of units	2,250,000
Purchase price per unit (in Dollars per share) | $ / shares	$ 10

Private Placement (Details)

Private Placement (Details) - Kludein I Acquisition Corp. [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Private Placement (Details) [Line Items]
Price per share (in Dollars per share)	$ 9.2
Additional paid in capital		$ 1,456,000
Private Placement [Member]
Private Placement (Details) [Line Items]
Price per share (in Dollars per share)	$ 1
Aggregate purchase price	$ 5,200,000
Share purchased	$ 780,000
Fair value per share (in Dollars per share)	$ 0.72
Purchase price per share (in Dollars per share)	1
Class A Common Stock [Member]
Private Placement (Details) [Line Items]
Warrant exercise price per share (in Dollars per share)	$ 11.5
Sponsor [Member] | Private Placement [Member]
Private Placement (Details) [Line Items]
Aggregate purchase	$ 5,200,000
Anchor Investor [Member]
Private Placement (Details) [Line Items]
Share purchased	$ 4,420,000
Anchor Investor [Member] | Private Placement [Member]
Private Placement (Details) [Line Items]
Price per share (in Dollars per share)	$ 1
Purchased an aggregate of private placement warrants (in Shares)	780,000
Aggregate cost	$ 780,000

Stockholders_ Deficit (Details)

Stockholders’ Deficit (Details) - Kludein I Acquisition Corp. [Member] - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Stockholders’ Deficit (Details) [Line Items]
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares outstanding
Preferred stock, shares issued
Shares outstanding percentage	20%
Class A Common Stock [Member]
Stockholders’ Deficit (Details) [Line Items]
Common stock, shares authorized	280,000,000	280,000,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Subject to possible redemption, shares	10,404,394	17,250,000
Common stock, shares issued
Common stock, shares outstanding
Class B Common Stock [Member]
Stockholders’ Deficit (Details) [Line Items]
Common stock, shares authorized	20,000,000	20,000,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares issued	4,312,500	4,312,500
Common stock, shares outstanding	4,312,500	4,312,500

Warrant liabilities (Details)

Warrant liabilities (Details)	1 Months Ended				3 Months Ended		12 Months Ended
	Apr. 30, 2022 USD ($)	Apr. 29, 2022 USD ($) $ / shares	Feb. 25, 2021 USD ($) $ / shares	Feb. 25, 2021 EUR (€)	Mar. 31, 2023 USD ($) $ / shares shares	Mar. 31, 2023 EUR (€)	Dec. 31, 2022 USD ($) $ / shares	Dec. 31, 2022 EUR (€)	Dec. 31, 2022 EUR (€) shares	Dec. 31, 2021 shares
Warrant liabilities (Details) [Line Items]
Warrants outstanding (in Shares) | shares					8,625,000
Granted the lender, warrants		$ 730,000	$ 1,050,000	€ 1,050,000		€ 1,200,000		€ 1,200,000
Strike price (in Dollars) | $	$ 1,050						$ 500
c, per share		$ 1,050	$ 730		$ 4.64		$ 0.01
Minimum payout (in Euro) | €									€ 2,500,000
Equity per warrant					$ 5.8		$ 625
Equity share value (in Dollars) | $					$ 10.45		$ 1,125
Minimum exit value (in Euro) | €									€ 300,000
Exercisable shares (in Shares) | shares					1,039,996				9,660
Common stock per share					$ 0.001		$ 0.001
Warrant [Member]
Warrant liabilities (Details) [Line Items]
Minimum payout (in Euro) | €									€ 1,500,000
Minimum [Member]
Warrant liabilities (Details) [Line Items]
Equity per warrant					$ 4.3		$ 463
Equity share value (in Dollars) | $					$ 8.94		$ 963
Maximum [Member]
Warrant liabilities (Details) [Line Items]
Equity per warrant					$ 6.28		$ 676
Equity share value (in Dollars) | $					$ 13.06		$ 1,406
Kludein I Acquisition Corp. [Member]
Warrant liabilities (Details) [Line Items]
Warrant redemption, description							Once the warrants become exercisable, the Company may call the warrants for redemption (except as described with respect to the Private Placement Warrants):•        in whole and not in part;•        at a price of $0.01 per warrant;•        upon not less than 30 days’ prior written notice of redemption to each warrant holder; and•        if, and only if, the reported closing price of the Class A common stock equals or exceeds $18.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within a 30-trading day period ending three business days before the Company sends to the notice of redemption to the warrant holders.	Once the warrants become exercisable, the Company may call the warrants for redemption (except as described with respect to the Private Placement Warrants):•        in whole and not in part;•        at a price of $0.01 per warrant;•        upon not less than 30 days’ prior written notice of redemption to each warrant holder; and•        if, and only if, the reported closing price of the Class A common stock equals or exceeds $18.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within a 30-trading day period ending three business days before the Company sends to the notice of redemption to the warrant holders.
Equity proceeds percentage							60%	60%
Exercise price per share							$ 9.2
Newly issued price percentage							115%	115%
Redemption trigger price per share							$ 18
Market value percentage									180%
Kludein I Acquisition Corp. [Member] | Private Placement Warrants [Member]
Warrant liabilities (Details) [Line Items]
Warrants outstanding (in Shares) | shares									5,200,000	5,200,000
Exercise price per share							$ 1
Kludein I Acquisition Corp. [Member] | Public Warrants [Member]
Warrant liabilities (Details) [Line Items]
Warrants outstanding (in Shares) | shares									8,625,000	8,625,000
Warrant expire term							5 years	5 years
Business Combination [Member] | Kludein I Acquisition Corp. [Member] | Class A Common Stock [Member]
Warrant liabilities (Details) [Line Items]
Price per share							$ 9.2

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of net deferred tax assets - Kludein I Acquisition Corp. [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes (Details) - Schedule of net deferred tax assets [Line Items]
Net operating loss carryforward		$ 29,571
Startup and organizational costs	618,152	295,262
Change in fair value of Working Capital Loan	(71,622)
Unrealized gain on marketable securities		(4,121)
Total deferred tax assets, net	546,530	320,712
Valuation allowance	(618,152)	(320,712)
Deferred tax liability, net of valuation allowance	$ (71,622)

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of income tax provision consists - Kludein I Acquisition Corp. [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Federal
Current	$ 302,394
Deferred	(225,819)	(320,314)
State and Local
Current
Deferred
Change in valuation allowance	297,441	320,314
Income tax provision	$ 374,016

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of a reconciliation of the federal income tax rate - Kludein I Acquisition Corp. [Member]	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes (Details) - Schedule of a reconciliation of the federal income tax rate [Line Items]
Statutory federal income tax rate	21%	21%
State taxes, net of federal tax benefit	0%	0%
Change in fair value of warrants	(28.00%)	84.90%
Transaction costs allocable to warrants	0%	(27.10%)
Business combination expenses	8.40%
Change in valuation allowance	5.50%	(78.90%)
Income tax provision	6.90%	0%

Fair value measurements (Deta_6

Fair value measurements (Details) - Schedule of company’s assets and liabilities that are measured at fair value on a recurring basis - Kludein I Acquisition Corp. [Member] - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Level 1 [Member]
Assets:
Cash and marketable securities held in Trust Account	$ 107,332,749	$ 172,580,609
Liabilities:
Warrant Liabilities – Public Warrants	690,000	5,180,136
Level 3 [Member]
Liabilities:
Warrant Liabilities – Private Placement Warrants	416,000	3,131,574
Working Capital Loan	$ 421,900

Fair value measurements (Deta_7

Fair value measurements (Details) - Schedule of quantitative information regarding Level 3 fair value measurements - Fair Value, Inputs, Level 3 [Member] - Kludein I Acquisition Corp. [Member]	Dec. 31, 2022 $ / shares $ / item	Sep. 30, 2022 $ / shares $ / item	Jun. 30, 2022 $ / shares $ / item	Apr. 30, 2022 $ / shares $ / item	Jan. 31, 2022 $ / shares $ / item	Dec. 31, 2021 $ / shares $ / item
Private Placement Warrants [Member]
Fair value measurements (Details) - Schedule of quantitative information regarding Level 3 fair value measurements [Line Items]
Stock price (in Dollars per share)	$ 10.24					$ 9.84
Strike price (in Dollars per Item) | $ / item	11.5					11.5
Volatility	3.80%					12.20%
Risk-free rate	4.41%					1.17%
Dividend yield	0%					0%
Fair value of warrants (in Dollars per share)	$ 0.08					$ 0.6
Convertible Promissory Note – Related Party [Member]
Fair value measurements (Details) - Schedule of quantitative information regarding Level 3 fair value measurements [Line Items]
Stock price (in Dollars per share)	$ 10.24	$ 10.05	$ 9.99	$ 9.94	$ 9.87
Strike price (in Dollars per Item) | $ / item	11.5	11.5	11.5	11.5	11.5
Volatility	3.80%	0%	10.10%	3.80%	9.10%
Risk-free rate	4.41%	4.01%	2.98%	2.40%	2.40%
Dividend yield	0%	0%	0%	0%	0%

Fair value measurements (Deta_8

Fair value measurements (Details) - Schedule of change in the fair value of warrant liabilities and working capital loan - Kludein I Acquisition Corp. [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Jun. 30, 2022	Apr. 01, 2022	Jan. 31, 2022
Private Placement [Member]
Fair value measurements (Details) - Schedule of change in the fair value of warrant liabilities and working capital loan [Line Items]
Fair value at beginning	$ 3,131,574
Initial measurement		3,744,000
Change in fair value	(2,715,574)	(612,426)
Transfer to Level 1
Fair value at ending	416,000	3,131,574
Public [Member]
Fair value measurements (Details) - Schedule of change in the fair value of warrant liabilities and working capital loan [Line Items]
Fair value at beginning
Initial measurement		6,210,000
Change in fair value		(1,380,000)
Transfer to Level 1		(4,830,000)
Fair value at ending
Warrant Liabilities [Member]
Fair value measurements (Details) - Schedule of change in the fair value of warrant liabilities and working capital loan [Line Items]
Fair value at beginning	3,131,574
Initial measurement		9,954,000
Change in fair value		(1,992,426)
Transfer to Level 1		(4,830,000)
Fair value at ending		3,131,574
Working Capital Loan [Member]
Fair value measurements (Details) - Schedule of change in the fair value of warrant liabilities and working capital loan [Line Items]
Fair value at beginning
Initial measurement	52,522		$ 177,331	$ 184,807	$ 83,396	$ 264,900
Change in fair value	(341,057)
Fair value at ending	$ 421,900

Fair value measurements (Deta_9

Fair value measurements (Details) - Schedule of change in the fair value of warrant liabilities and working capital loan (Parentheticals) - USD ($)	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Apr. 01, 2022	Jan. 31, 2022
Kludein I Acquisition Corp. [Member] | Working Capital Loan [Member]
Fair value measurements (Details) - Schedule of change in the fair value of warrant liabilities and working capital loan (Parentheticals) [Line Items]
Initial measurement draw	$ 152,500	$ 360,000	$ 250,000	$ 112,500	$ 350,000

Summary of significant accoun_8

Summary of significant accounting policies (Details) - Schedule of property and equipment using the straight-line method	12 Months Ended
	Dec. 31, 2022
Office Equipment [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property Plant and Equipment Estimated Useful Life	5 years
Computer Software, Intangible Asset [Member] | Minimum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property Plant and Equipment Estimated Useful Life	2 years
Computer Software, Intangible Asset [Member] | Maximum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property Plant and Equipment Estimated Useful Life	3 years
Furniture and Fixtures [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property Plant and Equipment Estimated Useful Life	10 years
Servers [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property Plant and Equipment Estimated Useful Life	3 years
Leasehold Improvements [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property Plant and Equipment Estimated Useful Life	Useful life or lease term, whichever is lower

Acquisitions (Details)

Acquisitions (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Mar. 31, 2021
Acquisitions (Details) [Line Items]
Ownership percentage		100%
Purchase consideration	$ 69,339,742
Acquisition related costs	501,150
Revenue	15,822,516
Series U Preferred Stock [Member]
Acquisitions (Details) [Line Items]
Stock issued (in Shares)		66,140.48
Series of Individually Immaterial Business Acquisitions [Member]
Acquisitions (Details) [Line Items]
Net loss	$ 1,907,798

Acquisitions (Details) - Schedu

Acquisitions (Details) - Schedule of fair value of assets acquired and liabilities - USD ($)	Mar. 31, 2023	Mar. 31, 2021
Schedule Of Fair Value Of Assets Acquired And Liabilities Abstract
Cash and cash equivalents	$ 2,235,551	$ 2,707,863
Goodwill		56,423,109
Property and equipment		23,518
Intangible assets		15,236,631
Accounts receivable		3,167,292
Prepaid expenses and other current assets		89,493
Total assets acquired		77,647,906
Borrowings		3,397,620
Accounts payable		1,293,922
Accrued expenses and other current liabilities		3,616,622
Net assets acquired	$ 204,874	$ 69,339,742

Acquisitions (Details) - Sche_2

Acquisitions (Details) - Schedule of intangible assets acquired and their estimated useful lives	12 Months Ended
	Dec. 31, 2022 USD ($)
Schedule Of Intangible Assets Acquired And Their Estimated Useful Lives Abstract
Customer relationships Fair value	$ 9,614,578
Customer relationships Useful life	3 years
Software platform Fair value	$ 5,622,053
Software platform Useful life	3 years
Total intangible assets	$ 15,236,631

Acquisitions (Details) - Sche_3

Acquisitions (Details) - Schedule of operations of UberMedia Inc	12 Months Ended
	Dec. 31, 2021 USD ($)
Schedule Of Operations Of Ubermedia Inc Abstract
Revenues	$ 50,110,360
Net loss	$ (21,422,321)

Cash, cash equivalents and re_3

Cash, cash equivalents and restricted cash (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash, cash equivalents and restricted cash (Details) [Line Items]
Short-term deposit	$ 32,198
Restricted deposits	307,373	$ 110,925
Accrued interest amount	44,058,573
Blue Torch Finance LLC [Member]
Cash, cash equivalents and restricted cash (Details) [Line Items]
Company deposits	$ 46,000,000

Cash, cash equivalents and re_4

Cash, cash equivalents and restricted cash (Details) - Schedule of cash, cash equivalents and restricted cash - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Cash Cash Equivalents And Restricted Cash Abstract
Cash and cash equivalents	$ 15,885,290	$ 16,599,897	$ 8,839,402
Restricted cash		44,398,144	110,925
Total cash & restricted cash		$ 60,998,041	$ 8,950,327

Accounts receivable, net (Det_4

Accounts receivable, net (Details) - Schedule of accounts receivable net consists - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Accounts Receivable Net Consists [Abstract]
Accounts receivable	$ 28,610,774	$ 29,429,331	$ 18,833,676
Allowance for credit losses	(3,376,574)	(3,417,845)	(2,073,836)
Accounts receivable, net	$ 25,234,200	$ 26,011,486	$ 16,759,840

Accounts receivable, net (Det_5

Accounts receivable, net (Details) - Schedule of company’s allowance for credit losses - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Company's Allowance for Credit Losses [Abstract]
Opening balance	$ 3,417,845	$ 2,073,836	$ 4,383,573
Additions charged	35,840	1,344,009	49,709
Bad debts written off	(77,111)		(2,359,446)
Closing balance	$ 3,376,574	$ 3,417,845	$ 2,073,836

Prepaid expenses and other cu_5

Prepaid expenses and other current assets (Details) - Schedule of prepaid expenses and other current assets - USD ($)	Mar. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Schedule of Prepaid Expenses and other Current Assets [Abstract]
Advanced income and non-income taxes	$ 493,267		$ 648,729		$ 676,276
Deposits			349,041		342,157
Prepaid expenses			913,101		743,006
Contract assets	177,603		283,772		266,195
Advance to related party (note 28)			1,797,313
Promissory note		[1]	686,690	[1],[2]		[2]
Other receivables			284,622		222,669
Total prepaid expenses and other current assets	$ 3,375,955		$ 4,963,268		$ 2,250,303
[1]KludeIn issued a promissory note dated as of November 18, 2022, in the aggregate principal amount of up to $686,690. The promissory note was non -interest

Property and equipment, net (_3

Property and equipment, net (Details) - Schedule of property and equipment net - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	$ 13,488,717	$ 13,346,497	$ 13,117,991
Less: Accumulated depreciation and amortization	(9,840,459)	(8,722,333)	(4,384,968)
Capital work in progress	52,156	34,415
Property, plant and equipment, net	3,700,414	4,658,579	8,733,023
Computers [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	394,378	387,267	269,279
Office equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	94,564	90,111	96,808
Furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	325,354	194,715	77,212
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	2,685	2,668	2,956
Servers [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	$ 12,671,736	$ 12,671,736	$ 12,671,736

Leases (Details)

Leases (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Leases [Abstract]
Non-cancellable contract	1 year
Operating lease liabilities	$ 1,917,196

Leases (Details) - Schedule of

Leases (Details) - Schedule of components of lease cost - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Components Of Lease Cost Abstract
Operating lease cost	$ 927,802	$ 636,369
Short-term lease cost	467,726	673,119
Total lease cost	$ 1,395,528	$ 1,309,488

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of operating leases - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Operating Leases Abstract
Weighted-average remaining lease term (in years)	4 years 4 months 17 days	3 years 11 months 15 days
Weighted-average discount rate	6.50%	10.10%
Cash paid for amounts included in the measurement of operating lease liabilities	$ 795,852	$ 581,641

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of future undiscounted cash flows of operating leases to the operating lease liabilities	Dec. 31, 2022 USD ($)
Schedule Of Future Undiscounted Cash Flows Of Operating Leases To The Operating Lease Liabilities Abstract
0 – 1 years	$ 1,174,592
1 – 2 years	1,240,071
2 – 3 years	1,017,122
3 – 4 years	622,184
4 – 5 years	402,709
After 5 year	302,032
Total undiscounted lease payments	4,758,710
Less: imputed interest	(522,766)
Total lease liabilities	$ 4,235,944

Intangible assets, net (Detai_4

Intangible assets, net (Details) - Schedule of amortization activity of intangible assets - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Intangible assets, net (Details) - Schedule of amortization activity of intangible assets [Line Items]
Gross carrying amount	$ 20,039,946	$ 20,037,293	$ 15,414,481
Accumulated amortization	(10,954,929)	(9,348,185)	(3,898,083)
Net	9,085,017	10,689,108	11,516,398
Customer Relationships [Member]
Intangible assets, net (Details) - Schedule of amortization activity of intangible assets [Line Items]
Gross carrying amount	12,587,657	12,585,004	9,792,428
Accumulated amortization	(7,026,378)	(5,978,395)	(2,492,570)
Net	5,561,279	6,606,609	7,299,858
Software platform [Member]
Intangible assets, net (Details) - Schedule of amortization activity of intangible assets [Line Items]
Gross carrying amount	5,622,053	5,622,053	5,622,053
Accumulated amortization	(3,748,035)	(3,279,532)	(1,405,513)
Net	1,874,018	2,342,521	$ 4,216,540
Noncompete Agreements [Member]
Intangible assets, net (Details) - Schedule of amortization activity of intangible assets [Line Items]
Gross carrying amount	1,830,236	1,830,236
Accumulated amortization	(180,516)	(90,258)
Net	$ 1,649,720	$ 1,739,978

Intangible assets, net (Detai_5

Intangible assets, net (Details) - Schedule of company’s intangible assets for future periods - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Company SIntangible Assets for Future Periods [Abstract]
2023	$ 4,798,619	$ 6,407,164
2024	2,570,106	2,570,106
2025	1,073,202	1,070,002
2026	366,047	366,047
2027	277,043	275,789
Total future amortization expense	$ 9,085,017	$ 10,689,108	$ 11,516,398

Goodwill (Details) - Schedule_2

Goodwill (Details) - Schedule of changes in carrying value of goodwill - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
A summary of the changes in carrying value of goodwill is as follows:
Opening balance	$ 61,994,758	$ 62,387,725	$ 6,352,720
Goodwill relating to acquisitions consummated during the period			56,423,109
Effect of exchange rate changes	78,675	(392,967)	(388,104)
Closing balance	$ 62,073,433	$ 61,994,758	$ 62,387,725

Other assets (Details) - Schedu

Other assets (Details) - Schedule of other assets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Other assets consist of the following:
Strategic investments	$ 2,618,171	$ 2,618,171
Deferred tax assets	84,470	78,370
Contract assets	78,697	380,159
Deposits	100,677	27,044
Other assets	$ 2,882,015	$ 3,103,744

Borrowings (Details) - Schedu_4

Borrowings (Details) - Schedule of borrowings - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Borrowings [Abstract]
Harbert loan, net of debt amortization expenses			$ 15,479,975
Blue Torch finance, net of debt amortization expenses	$ 87,295,194	86,758,378
BPI France	689,598	839,473	1,147,826
CIN Phases			932,194
BNP Paribas	705,697	748,797	910,160
Total	$ 91,247,204	$ 88,346,648	$ 18,470,155

Borrowings (Details) - Schedu_5

Borrowings (Details) - Schedule of aggregate maturities of long-term borrowings - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Schedule Of Aggregate Maturities Of Long Term Borrowings Abstract
2023	$ 387,004	$ 2,783,060
2024	102,060,364	539,954
2025		380,966
2026		100,129,028
Total: aggregate maturities of long-term borrowings	108,045,525	103,833,008
Less: carrying value of unamortized borrowings financing costs	16,798,321	(15,486,360)
Net maturities of long-term borrowings		88,346,648
Less: current portion of long-term borrowings	(5,196,952)	(2,783,060)
Long-term borrowings	$ 86,050,252	$ 85,563,558

Accrued expenses and other cu_3

Accrued expenses and other current liabilities (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Goodwill [Abstract]
Deferred payment	$ 1,218,757
Loan facility	$ 2,000,000

Accrued expenses and other cu_4

Accrued expenses and other current liabilities (Details) - Schedule of accrued expenses and other current liabilities - USD ($)		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Schedule of Accrued Expenses and Other Current Liabilities [Abstract]
Accrued expenses		$ 8,159,000	$ 3,276,686
Deferred revenue		2,806,796	2,171,668
Accrued employee cost		1,579,960	578,601
Short-term borrowing from related party (note 28)		2,119,807
Deferred settlement*	[1]	3,218,757
Statutory liabilities		2,075,655	1,195,958
Retirement benefits (note 15)		44,493	44,277
Total		$ 20,004,468	$ 7,267,190
[1]In connection with settlement of Harbert loan facility and Deutsche Bank loan facility, the Company deferred payment of $1,218,757 and $2,000,000 for Harbert loan facility and Deutsche Bank loan facility respectively. Refer to note 12 for more details.

Stock based compensation (Det_3

Stock based compensation (Details) - Schedule of stock options granted to employee	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2021
Schedule of Stock Options Granted to Employee [Abstract]
Expected dividend yield		0%
Expected volatility		52.60%
Risk-free interest rate		2.41%
Expected average life of options (in years)	3 months	9 years

Stock based compensation (Det_4

Stock based compensation (Details) - Schedule of stock option	12 Months Ended
	Dec. 31, 2021 USD ($) $ / shares shares
Schedule of Stock Option [Abstract]
Number of options, Outstanding beginning | shares	41,862.299
Weighted average exercise, Outstanding beginning | $ / shares	$ 5.06
Weighted average remaining contractuallife (years), Outstanding beginning	9 years 7 months 13 days
Aggregate intrinsic value, Outstanding beginning | $	$ 1,988,967
Number of options, Granted | shares	13,185.4
Weighted average exercise, Granted | $ / shares	$ 429.47
Number of options, Forfeited | shares	(4,983.894)
Weighted average exercise, Forfeited | $ / shares	$ (10.88)
Number of options, Exercised | shares	(29,876.229)
Weighted average exercise, Exercised | $ / shares	$ (2.13)
Number of options, Outstanding ending | shares	20,187.576
Weighted average exercise, Outstanding ending | $ / shares	$ 285.17
Weighted average remaining contractuallife (years), Outstanding ending	11 years 7 months 9 days
Aggregate intrinsic value, Outstanding ending | $	$ 1,164,204
Aggregate intrinsic value, Vested and exercisable | $	6,626.813
Aggregate intrinsic value, Weighted average grant-date fair value of options granted during the period | $	$ 60

Stock based compensation (Det_5

Stock based compensation (Details) - Schedule of RSUs - $ / shares		3 Months Ended		12 Months Ended
		Mar. 31, 2023		Dec. 31, 2022
Schedule of Rsus [Abstract]
Number of shares, Granted		2,333,745		52,120
Weighted average grant date fair value per share, Granted		$ 12.97	[1]	$ 1,392.2	[2]
Number of shares, Vested pending settlement				(44,706)
Weighted average grant date fair value per share, Vested pending settlement	[2]			$ 1,397.51
Number of shares, Forfeited				(1,446)
Weighted average grant date fair value per share, Forfeited	[2]			$ 1,397.51
Number of shares, Unvested units				5,968
Weighted average grant date fair value per share, Unvested units	[2]			$ 1,351.15
[1]Out of the total RSU’s granted, 2,133,949 RSU’s were granted on January 1, 2023 (1,380,326 was granted to a director) and the fair value of the RSUs is estimated based on the fair value of the Near Intelligence, Inc. common stock which reflects a pre -money -money

Stock based compensation (Det_6

Stock based compensation (Details) - Schedule of stock-based compensation expense for the stock options and RSUs - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Stock Based Compensation Expense for the Stock Options and Rsus [Abstract]
Cost of revenue	$ 896,511
Product and technology	5,892,394	(98,487)
Sales and marketing	4,998,640	10,217
General and administrative	54,687,484	165,290
Total	$ 66,475,029	$ 77,020

Retirement benefits (Details)

Retirement benefits (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Retirement benefits [Abstract]
Defined benefit plans	$ 38,780
Defined contribution plans	$ 73,031	$ 44,755

Retirement benefits (Details) -

Retirement benefits (Details) - Schedule of consolidated financial statements - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Change in benefit obligation
Projected benefit obligation at the beginning	$ 230,588	$ 205,139
Interest costs	11,676	10,174
Service costs	52,170	49,243
Actuarial gain	(31,227)	(14,553)
Benefits paid	(6,602)	(14,634)
Effect of exchange rate changes	(23,827)	(4,781)
Projected benefit obligation at the end	232,778	230,588
Amounts recognized in the consolidated balance sheets consist of:
Current liabilities (recorded under accrued expenses and other current liabilities)	44,493	44,277
Non-current liabilities (recorded under other liabilities)	188,285	186,311
Unfunded amount recognized	$ 232,778	$ 230,588

Retirement benefits (Details)_2

Retirement benefits (Details) - Schedule of net defined benefit plan costs - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Net Defined Benefit Plan Costs Abstract
Interest costs	$ 11,676	$ 10,174
Service costs	52,170	49,243
Actuarial gain	(31,227)	(14,553)
Total	$ 32,619	$ 44,864

Retirement benefits (Details)_3

Retirement benefits (Details) - Schedule of principal assumptions used in determining gratuity	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Principal Assumptions Used In Determining Gratuity Abstract
Discount rate	7%	5%
Rate of increase in compensation per annum	15%	15%
Retirement age (in years)	58 years	58 years

Retirement benefits (Details)_4

Retirement benefits (Details) - Schedule of expected benefit plan payments	Dec. 31, 2022 USD ($)
Schedule Of Expected Benefit Plan Payments Abstract
2023	$ 38,780
2024	38,166
2025	37,111
2026	34,401
2027	33,544
Thereafter	95,701
Total	$ 277,703

Other liabilities (Details) - S

Other liabilities (Details) - Schedule of other liabilities - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Other Liabilities Abstract
Deferred income tax liabilities	$ 2,221	$ 4,210
Deferred revenue	540,594
Retirement benefits (note 15)	188,285	186,311
Other liabilities	$ 731,100	$ 190,521

Warrant liabilities (Details) -

Warrant liabilities (Details) - Schedule of assumptions used in calculating estimated fair value of such warrant liabilities - shares	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Volatility	39.50%			58%
Risk-free rate	14.85%			0.22%
Contractual term (years)	4 years			6 months 29 days
Number of warrants in aggregate	5,200,000	14,961.265	14,961.265	4,606.027
Minimum [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Volatility		85%	85%
Risk-free rate	3.75%	3.80%	3.80%
Contractual term (years)			6 years 1 month 6 days
Exercise price			500	963
Maximum [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Volatility		91.80%	91.80%
Risk-free rate	4.20%	3.90%	3.90%
Contractual term (years)			9 years 10 months 24 days
Exercise price			1,512	1,406

Redeemable convertible prefer_5

Redeemable convertible preferred stock (Details) - Schedule of redeemable convertible preferred stock	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares
Class of Stock [Line Items]
Authorized par value | shares	307,299
Shares issued and outstanding | shares	307,298.151
Aggregate redemption amount | $	$ 253,045,305
Carrying value | $	$ 207,417,237
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Authorized par value | shares	95,418
Shares issued and outstanding | shares	95,418
Issuance price per share | $ / shares	$ 62.8
Per share conversion price | $ / shares	$ 62.8
Aggregate redemption amount | $	$ 11,987,196
Carrying value | $	$ 9,814,725
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Authorized par value | shares	49,635
Shares issued and outstanding | shares	49,635
Issuance price per share | $ / shares	$ 377.8
Per share conversion price | $ / shares	$ 377.8
Aggregate redemption amount | $	$ 37,500,000
Carrying value | $	$ 32,074,289
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Authorized par value | shares	4,910
Shares issued and outstanding | shares	4,909.756
Issuance price per share | $ / shares	$ 1,018.4
Per share conversion price | $ / shares	$ 1,018.4
Aggregate redemption amount | $	$ 10,000,000
Carrying value | $	$ 8,412,280
Series D Preferred Stock [Member]
Class of Stock [Line Items]
Authorized par value | shares	91,195
Shares issued and outstanding | shares	91,194.915
Issuance price per share | $ / shares	$ 666.7
Per share conversion price | $ / shares	$ 666.7
Aggregate redemption amount | $	$ 121,000,000
Carrying value | $	$ 87,189,092
Series U Preferred Stock [Member]
Class of Stock [Line Items]
Authorized par value | shares	66,141
Shares issued and outstanding | shares	66,140.48
Issuance price per share | $ / shares	$ 1,048.4
Per share conversion price | $ / shares	$ 1,048.4
Aggregate redemption amount | $	$ 72,558,109
Carrying value | $	$ 69,926,851

Common stock (Details) - Sche_2

Common stock (Details) - Schedule of common stock reserved for future issuance - shares	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Common Stock Reserved For Future Issuance Abstract
Conversion of outstanding redeemable convertible preferred stock		33,083,858	307,298.151	307,298.151
Stock options issued and outstanding				20,187.576
Restricted stock units (vested pending settlement and unvested)	2,942,527	5,455,290	50,674
Warrants	15,584,965	1,610,731	14,961.265	6,886.027
Remaining shares available for future issuance under the ESOP Plan				101,457.955
Remaining shares available for future issuance under the RSU Plan			33,008.69

Revenue (Details) - Schedule _2

Revenue (Details) - Schedule of summarizes revenue by the company’s service - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule of Summarizes Revenue by the Company Service [Abstract]
Core Subscription Revenue	$ 13,640,744	$ 12,484,365	$ 51,862,758	$ 38,940,524
Sale of operational products recognized point in time	1,866,974	1,574,237	7,883,013	6,380,151
Total	$ 15,507,718	$ 14,058,602	$ 59,745,771	$ 45,320,675

Revenue (Details) - Scheule o_2

Revenue (Details) - Scheule of the disaggregation of revenue - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenue (Details) - Scheule of the disaggregation of revenue [Line Items]
Geographic areas	$ 59,745,771	$ 45,320,675
Australia [Member]
Revenue (Details) - Scheule of the disaggregation of revenue [Line Items]
Geographic areas	4,567,608	4,170,115
France [Member]
Revenue (Details) - Scheule of the disaggregation of revenue [Line Items]
Geographic areas	12,022,258	6,601,755
India [Member]
Revenue (Details) - Scheule of the disaggregation of revenue [Line Items]
Geographic areas	103,900	371,475
Japan [Member]
Revenue (Details) - Scheule of the disaggregation of revenue [Line Items]
Geographic areas	309,063	199,695
Singapore [Member]
Revenue (Details) - Scheule of the disaggregation of revenue [Line Items]
Geographic areas	402,747	738,226
UAE [Member]
Revenue (Details) - Scheule of the disaggregation of revenue [Line Items]
Geographic areas	390,767	653,298
United Kingdom [Member]
Revenue (Details) - Scheule of the disaggregation of revenue [Line Items]
Geographic areas	1,558,806	2,334,095
United States [Member]
Revenue (Details) - Scheule of the disaggregation of revenue [Line Items]
Geographic areas	39,174,040	28,998,625
Others [Member]
Revenue (Details) - Scheule of the disaggregation of revenue [Line Items]
Geographic areas	$ 1,216,582	$ 1,253,391

Revenue (Details) - Schedule _3

Revenue (Details) - Schedule of deferred revenue consists of customer billings - USD ($)		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Schedule of Deferred Revenue Consists of Customer Billings [Abstract]
Balance at beginning of the period		$ 2,171,668	$ 249,804
Add: Billings		8,086,620	4,553,356
Add: Acquired in business combination			1,874,182
Less: Revenue recognized*	[1]	(6,923,927)	(4,502,956)
Less: foreign exchange loss		13,029	(1,998)
Balance at end of the period		$ 3,347,390	$ 2,171,668
[1]includes revenue recognized of $ 2,106,485 and $ 249,084 for the year ended December 31, 2022 and 2021, respectively that was included in the deferred revenue balance at the beginning of the period.

Interest expense, net (Details)

Interest expense, net (Details) - Schedule of interest expense, net - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Interest expense:
Interest on loans	$ 6,174,086	$ 2,821,388
Finance cost to related party	57,897
Interest income:
Deposits and short term investments	53,561	153,988
Finance income from related party	19,638
Interest expense and income, net	$ 6,158,784	$ 2,667,400

Other income, net (Details) - S

Other income, net (Details) - Schedule of other income, net - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Other Income Net Abstract
Income from marketable securities		$ 11,644	$ 21,077
Other		657,087	408,160
Total	$ 1,235,000,000	$ 668,731	$ 429,237

Income taxes (Details) - Sche_4

Income taxes (Details) - Schedule of income tax expense - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Current:
Federal				$ 4,316
State			17,551	5,755
Foreign			495,058	287,682
Total current			512,609	297,753
Deferred:
Federal
State
Foreign			(13,442)	7,603
Total provision	$ 120,518	$ 61,691	$ 499,167	$ 305,356

Income taxes (Details) - Sche_5

Income taxes (Details) - Schedule reconciliation of effective tax rate	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Reconciliation Of Effective Tax Rate Abstract
U.S federal statutory income tax rate(a)	21%	17%
Valuation allowance	(17.30%)	(15.40%)
Non-deductible expenses	(0.20%)	(3.60%)
Stock based compensation	(5.00%)
Credits	0.40%
Internal restructuring		(0.30%)
Foreign rate differential	(0.50%)	0.80%
State and local income taxes, net of federal benefit	2.20%
Others	(1.10%)
Effective tax rate	(0.50%)	(1.50%)

Income taxes (Details) - Scedul

Income taxes (Details) - Scedule of deferred tax assets and liabilities - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Net operating loss carryforwards	$ 18,495,760	$ 13,109,201
Stock based compensation	10,142,989
Accrued expenses	63,627
Interest limitation	1,626,806
R&D and other tax credit carryforwards	3,275,931	2,916,264
Operating lease liabilities	235,782	324,503
Retirement benefits		58,034
Property and equipment		341
Others	325,324	462,697
Total deferred tax assets	34,166,219	16,871,040
Valuation allowance	(33,046,626)	(14,063,564)
Total deferred tax assets, net of valuation allowance	1,119,593	2,807,476
Deferred tax liabilities:
Depreciation and amortization	(820,603)	(2,423,334)
Operating lease right-of-use assets	(216,741)	(305,772)
Marketable securities		(4,210)
Total deferred tax liabilities	(1,037,344)	(2,733,316)
Net Deferred tax assets	82,249	74,160
Classified as
Deferred income tax assets	84,470	78,370
Deferred income tax liabilities	$ 2,221	$ 4,210

Net loss per share attributab_6

Net loss per share attributable to common stockholders (Details) - Schedule of basic and diluted net loss per share attributable to common stockholders - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule of Basic and Diluted Net Loss Per Share Attributable to Common Stockholders [Abstract]
Net loss attributable to common stockholders	$ (19,158,148)	$ (3,808,172)	$ (104,221,432)	$ (21,055,599)
Less: Accretion to preferred stock redemption value				(13,463,002)
Total			$ (104,221,432)	$ (34,518,601)
Weighted-average number of shares outstanding used to compute net loss per share attributable to common stockholders, basic and diluted (in Shares)	16,004,795	7,747,665	96,835.154	63,992.3
Net loss per share attributable to common stockholders, basic and diluted (in Dollars per share)	$ (1.2)	$ (0.49)	$ (1,076.28)	$ (539.42)

Net loss per share attributab_7

Net loss per share attributable to common stockholders (Details) - Schedule of basic and diluted net loss per share attributable to common stockholders (Parentheticals) - $ / shares	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule of Basic and Diluted Net Loss Per Share Attributable to Common Stockholders [Abstract]
Weighted-average number of shares outstanding used to compute net loss per share attributable to common stockholders, diluted	16,004,795	7,747,665	96,835.154	63,992.300
Net loss per share attributable to common stockholders, diluted	$ (1.20)	$ (0.49)	$ (1,076.28)	$ (539.42)

Net loss per share attributab_8

Net loss per share attributable to common stockholders (Details) - Schedule of computation of diluted net loss per share - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule of Computation of Diluted Net Loss Per Share [Abstract]
Redeemable convertible preferred stock		$ 33,083,858	$ 307,298.151	$ 307,298.151
Stock based compensation		2,173,404		20,187.576
Unvested restricted stock units	2,706,325		5,968
Warrants	15,584,965	741,353	14,961.265	6,886.027
Total	$ 20,844,943	$ 35,998,615	$ 328,227.416	$ 334,371.754

Fair Value Measurements (Det_10

Fair Value Measurements (Details) - Schedule of financial assets and liabilities - USD ($)		Dec. 31, 2022	Dec. 31, 2021
Liabilities
Warrant liabilities	[1]	$ 16,765,776	$ 5,376,932
Assets
Marketable securities	[2]		260,417
Quoted prices in active markets for identical assets (Level 1) [Member]
Liabilities
Warrant liabilities	[1]
Assets
Marketable securities	[2]		260,417
Significant other observable inputs (Level 2) [Member]
Liabilities
Warrant liabilities	[1]
Assets
Marketable securities	[2]
Significant other unobservable inputs (Level 3) [Member]
Liabilities
Warrant liabilities	[1]	$ 16,765,776	5,376,932
Assets
Marketable securities	[2]
[1]The fair value of the marketable securities are valued using the closing NAV.[2]Warrant liabilities The fair value of the warrant liabilities, which are related to the detachable warrants issued in connection with the Harbert loan, were estimated using a closed-ended option pricing model utilizing assumptions related to the contractual term of the instruments, estimated volatility of the price of the Company’s common stock and current interest rates.

Fair Value Measurements (Det_11

Fair Value Measurements (Details) - Schedule of fair value of warrant liabilities - USD ($)	3 Months Ended				12 Months Ended
	Mar. 31, 2023		Mar. 31, 2022		Dec. 31, 2022		Dec. 31, 2021
Schedule of Fair Value of Warrant Liabilities [Abstract]
Liability at beginning of the period	$ 16,765,776		$ 5,376,932		$ 5,376,932		$ 2,436,998
Additions					12,179,537		1,399,039
Change in fair value	(7,290,007)	[1]	(1,700,221)	[1]	(790,693)	[2]	1,540,895	[2]
Liability at end of the period	$ 9,475,769		$ 3,676,711		$ 16,765,776		$ 5,376,932
[1]Changes in the fair value of warrant liabilities are reported in the condensed consolidated statements of operations. The Company has determined that no adjustments to the fair values of its instruments recorded under the fair value option for instrument-specific credit risk were required.[2]Changes in the fair value of warrant liabilities are reported in the consolidated statements of operations. The Company has determined that no adjustments to the fair values of its instruments recorded under the fair value option for instrument -specific

Strategic investments (Details)

Strategic investments (Details)		1 Months Ended			12 Months Ended
	Jul. 02, 2021 USD ($) shares	Apr. 30, 2022 EUR (€)	Feb. 25, 2021 EUR (€)	Feb. 28, 2018 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	May 31, 2018
Strategic investments (Details) [Line Items]
Invest amount				$ 137,100
Equity interest percentage					0.01%		60%
Investment fair value loss					$ 637,671
Carrying value of investment amount					$ 2,000,000	$ 2,000,000
Agreement share (in Shares) | shares	30
Issued share capital percentage	10%
Aggregate amount	$ 2,000,000	€ 300,000	€ 2,500,000
Comprising amount	500,000
Cash	$ 1,500,000
Nonconsolidated Investees [Member]
Strategic investments (Details) [Line Items]
Despite of equity interest, percentage					26.25%
XLocations Inc [Member]
Strategic investments (Details) [Line Items]
Equity interest percentage							26.25%
Carrying value of investment amount					$ 618,171	$ 618,171

Commitments and Contingencies_4

Commitments and Contingencies (Details) - Schedule of table presents the company’s future minimum purchase commitments - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Schedule of Table Presents the Company Future Minimum Purchase Commitments [Abstract]
2023	$ 2,475,000	$ 3,309,184
2024		3,627,551
2025	3,600,000	18,368
Total	$ 6,075,000	$ 6,955,103

Events (Unaudited) Subsequent_2

Events (Unaudited) Subsequent to the Date of the Independent Auditor’s Report (Details) - USD ($)			1 Months Ended		3 Months Ended		12 Months Ended
	May 18, 2023	Mar. 23, 2023	Mar. 31, 2023	Mar. 24, 2023	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	May 23, 2023	Apr. 21, 2023	Mar. 22, 2023	Apr. 29, 2022	Feb. 25, 2021	Jan. 30, 2019	May 31, 2018
Events (Unaudited) Subsequent to the Date of the Independent Auditor’s Report (Details) [Line Items]
Deferred balances										$ 1,650,000
financing agreement description	(i) from April 14, 2023 to May 20, 2023, the Company may not permit its Liquidity to be less than the sum of (x) $10.0 million and (y) the DB/Harbert Deferred Payment Amount (as defined in the Financing Agreement) reduced by $3.8 million, and (ii) from May 20, 2023 forward, the Company may not permit its Liquidity to be less than $20.0 million. Additionally, pursuant to Waiver						(i) from April 15, 2023 until April 30, 2023, the Company was required to not permit its Liquidity (as defined in the Financing Agreement) to be less than the sum of (x) $15.0 million and (y) the DB/Harbert Deferred Payment Amount (as defined in the Financing Agreement), and (ii) from May 1, 2023 forward, the Company was required to not permit its Liquidity to be less than the sum of (x) $20.0 million and (y) the DB/Harbert Deferred Payment Amount.
Interest rate per annum			2%		2%		2%
Parties agreed							$ 2,000,000
Deferred consent fee payable											$ 6,000,000
Cash proceeds from the issuance					$ 5,219,325		$ 115,292,120	$ 14,842,627
Convertible Debentures					$ 2,553,653
Interest rate							0.01%								60%
Bear interest annual rate							10%		5,000,000%				12%	12%
Interest rate is subject to increase							15%
Conversion price (in Dollars per share)			$ 2.23		$ 2.23		$ 10.01
Average percent rate							75%
Floor price per share (in Dollars per share)							$ 0.45
Redemption premium percentage					5%		5%
Common Stock (in Dollars per share)							$ 2.23
Exceed (in Shares)					5,895,263
Warrants exercise price (in Dollars per share)			$ 4.64		$ 4.64		$ 0.01					$ 1,050	$ 730
Outstanding principal amount			$ 1,000,000		$ 1,000,000		$ 1,000,000
Exchange Cap Rate							95%
Floor Price							110%
Part B Convertible Debenture [Member]
Events (Unaudited) Subsequent to the Date of the Independent Auditor’s Report (Details) [Line Items]
Conversion price (in Dollars per share)							$ 2.23
Lowest Percent Rate							90%
Redemption premium percentage							5%
Exceed (in Shares)							6,004,000
Beneficial ownership percentage							4.99%
Investor percentage							9.99%
Subsequent Event [Member]
Events (Unaudited) Subsequent to the Date of the Independent Auditor’s Report (Details) [Line Items]
Amount received				$ 2,000,000
Legal, financial advisory and other professional fees				$ 25,400,000
Aggregate principal amount			$ 6,000,000		$ 6,000,000
Warrant shares (in Shares)			149,234
Deferred balances										$ 998,859,000,000
Deferred consent fee							$ 5,000,000
Aggregate amount	$ 21,000,000
Deferred consent fee payable	5,000,000
Due fee payable	3,000,000
Cash proceeds from the issuance		$ 20,000,000
Business Combination, pro forma liquidity		$ 32,000,000
Convertible Debentures	21,000,000
Aggregate principal amount	$ 2,500,000
Aggregate of shares of common stock (in Shares)	62,500
Original issue discount	8%
Aggregate gross proceeds	$ 10,525,000