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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 4/12/23 Near Intelligence, Inc. S-1 167:27M EdgarAgents LLC/FA |
Document/Exhibit Description Pages Size
1: S-1 Registration Statement (General Form) HTML 7.66M
2: EX-10.42 Form of Restricted Stock Unit Award Agreement HTML 67K
3: EX-10.45 Employment Agreement by and Between Near HTML 121K
Intelligence, Inc. and Anil Mathews, Dated April
11, 2023
4: EX-10.46 Employment Agreement by and Between Near HTML 121K
Intelligence, Inc. and Shobhit Shukla, Dated April
11, 2023
5: EX-10.47 Employment Agreement by and Between Near HTML 122K
Intelligence, Inc. and Rahul Agarwal, Dated April
12, 2023
6: EX-10.48 Employment Agreement by and Between Near HTML 122K
Intelligence, Inc. and Gladys Kong, Dated April
11, 2023
7: EX-10.49 Employment Agreement by and Between Near HTML 121K
Intelligence, Inc. and Jay Angelo, Dated April 11,
2023
8: EX-23.1 Consent of Uhy LLP, Independent Registered Public HTML 43K
Accounting Firm
9: EX-23.2 Consent of Uhy LLP, Independent Registered Public HTML 43K
Accounting Firm
10: EX-FILING FEES Filing Fee Table HTML 50K
16: R1 Document And Entity Information HTML 60K
17: R2 Consolidated Balance Sheets HTML 194K
18: R3 Consolidated Balance Sheets (Parentheticals) HTML 83K
19: R4 Consolidated Statements of Operations HTML 135K
20: R5 Consolidated Statements of Operations HTML 58K
(Parentheticals)
21: R6 Consolidated Statements of Redeemable Convertible HTML 115K
Preferred Stock and Stockholders? Deficit
22: R7 Consolidated Statements of Cash Flows HTML 227K
23: R8 Consolidated Statements of Comprehensive Loss HTML 57K
24: R9 Reorganization and Description of Business HTML 87K
25: R10 Summary of Significant Accounting Policie HTML 332K
26: R11 Initial Public Offering HTML 48K
27: R12 Private Placement HTML 49K
28: R13 Related Party Transaction HTML 68K
29: R14 Commitments and Contingencies HTML 78K
30: R15 Stockholders? Deficit HTML 57K
31: R16 Warrant liabilities HTML 83K
32: R17 Income Taxes HTML 392K
33: R18 Fair value measurements HTML 380K
34: R19 Subsequent events HTML 55K
35: R20 Acquisitions HTML 88K
36: R21 Cash, cash equivalents and restricted cash HTML 62K
37: R22 Accounts receivable, net HTML 87K
38: R23 Prepaid expenses and other current assets HTML 74K
39: R24 Property and equipment, net HTML 92K
40: R25 Leases HTML 108K
41: R26 Intangible assets, net HTML 108K
42: R27 Goodwill HTML 73K
43: R28 Other assets HTML 66K
44: R29 Borrowings HTML 134K
45: R30 Accrued expenses and other current liabilities HTML 74K
46: R31 Stock based compensation HTML 168K
47: R32 Retirement benefits HTML 169K
48: R33 Other liabilities HTML 64K
49: R34 Redeemable convertible preferred stock HTML 113K
50: R35 Common stock HTML 70K
51: R36 Revenue HTML 131K
52: R37 Interest expense, net HTML 71K
53: R38 Other income, net HTML 59K
54: R39 Net loss per share attributable to common HTML 94K
stockholders
55: R40 Strategic investments HTML 51K
56: R41 Accounting Policies, by Policy (Policies) HTML 414K
57: R42 Summary of Significant Accounting Policie (Tables) HTML 212K
58: R43 Commitments and Contingencies (Tables) HTML 55K
59: R44 Warrant liabilities (Tables) HTML 65K
60: R45 Income Taxes (Tables) HTML 382K
61: R46 Fair value measurements (Tables) HTML 374K
62: R47 Acquisitions (Tables) HTML 82K
63: R48 Cash, cash equivalents and restricted cash HTML 60K
(Tables)
64: R49 Accounts receivable, net (Tables) HTML 87K
65: R50 Prepaid expenses and other current assets (Tables) HTML 73K
66: R51 Property and equipment, net (Tables) HTML 89K
67: R52 Leases (Tables) HTML 110K
68: R53 Intangible assets, net (Tables) HTML 106K
69: R54 Goodwill (Tables) HTML 75K
70: R55 Other assets (Tables) HTML 66K
71: R56 Borrowings (Tables) HTML 93K
72: R57 Accrued expenses and other current liabilities HTML 73K
(Tables)
73: R58 Stock based compensation (Tables) HTML 159K
74: R59 Retirement benefits (Tables) HTML 167K
75: R60 Other liabilities (Tables) HTML 63K
76: R61 Redeemable convertible preferred stock (Tables) HTML 101K
77: R62 Common stock (Tables) HTML 66K
78: R63 Revenue (Tables) HTML 126K
79: R64 Interest expense, net (Tables) HTML 70K
80: R65 Other income, net (Tables) HTML 59K
81: R66 Net loss per share attributable to common HTML 95K
stockholders (Tables)
82: R67 Reorganization and Description of Business HTML 161K
(Details)
83: R68 Summary of Significant Accounting Policie HTML 77K
(Details)
84: R69 Summary of Significant Accounting Policie HTML 80K
(Details) - Schedule of the shares of class A
common stock reflected in the consolidated balance
sheets as temporary equity
85: R70 Summary of Significant Accounting Policie HTML 47K
(Details) - Schedule of the shares of class A
common stock reflected in the consolidated balance
sheets as temporary equity (Parentheticals)
86: R71 Summary of Significant Accounting Policie HTML 65K
(Details) - Schedule of basic and diluted net
income (loss) per share of common stock
87: R72 Summary of Significant Accounting Policie HTML 58K
(Details) - Schedule of basic and diluted net
income (Loss) Per Share of Common Stock
(Parentheticals)
88: R73 Initial Public Offering (Details) HTML 55K
89: R74 Private Placement (Details) HTML 74K
90: R75 Related Party Transaction (Details) HTML 140K
91: R76 Commitments and Contingencies (Details) HTML 73K
92: R77 Stockholders? Deficit (Details) HTML 71K
93: R78 Warrant liabilities (Details) HTML 99K
94: R79 Income Taxes (Details) HTML 77K
95: R80 Income Taxes (Details) - Schedule of net deferred HTML 59K
tax assets
96: R81 Income Taxes (Details) - Schedule of income tax HTML 62K
provision consists
97: R82 Income Taxes (Details) - Schedule of a HTML 60K
reconciliation of the federal income tax rate
98: R83 Fair value measurements (Details) HTML 47K
99: R84 Fair value measurements (Details) - Schedule of HTML 57K
company?s assets and liabilities that are measured
at fair value on a recurring basis
100: R85 Fair value measurements (Details) - Schedule of HTML 65K
quantitative information regarding Level 3 fair
value measurements
101: R86 Fair value measurements (Details) - Schedule of HTML 70K
change in the fair value of warrant liabilities
and working capital loan
102: R87 Fair value measurements (Details) - Schedule of HTML 49K
change in the fair value of warrant liabilities
and working capital loan (Parentheticals)
103: R88 Subsequent events (Details) HTML 68K
104: R89 Summary of significant accounting policies HTML 61K
(Details) - Schedule of property and equipment
using the straight-line method
105: R90 Acquisitions (Details) HTML 60K
106: R91 Acquisitions (Details) - Schedule of fair value of HTML 69K
assets acquired and liabilities
107: R92 Acquisitions (Details) - Schedule of intangible HTML 53K
assets acquired and their estimated useful lives
108: R93 Cash, cash equivalents and restricted cash HTML 55K
(Details)
109: R94 Cash, cash equivalents and restricted cash HTML 53K
(Details) - Schedule of cash, cash equivalents and
restricted cash
110: R95 Accounts receivable, net (Details) HTML 48K
111: R96 Accounts receivable, net (Details) - Schedule of HTML 52K
accounts receivable net consists
112: R97 Accounts receivable, net (Details) - Schedule of HTML 49K
company?s allowance for credit losses
113: R98 Prepaid expenses and other current assets HTML 48K
(Details)
114: R99 Prepaid expenses and other current assets HTML 62K
(Details) - Schedule of prepaid expenses and other
current assets
115: R100 Property and equipment, net (Details) HTML 45K
116: R101 Property and equipment, net (Details) - Schedule HTML 65K
of property and equipment net
117: R102 Leases (Details) HTML 48K
118: R103 Leases (Details) - Schedule of components of lease HTML 50K
cost
119: R104 Leases (Details) - Schedule of operating leases HTML 51K
120: R105 Leases (Details) - Schedule of future undiscounted HTML 62K
cash flows of operating leases to the operating
lease liabilities
121: R106 Intangible assets, net (Details) HTML 60K
122: R107 Intangible assets, net (Details) - Schedule of HTML 60K
amortization activity of intangible assets
123: R108 Intangible assets, net (Details) - Schedule of HTML 58K
company?s intangible assets for future periods
124: R109 Goodwill (Details) - Schedule of changes in HTML 52K
carrying value of goodwill
125: R110 Other assets (Details) - Schedule of other assets HTML 54K
126: R111 Borrowings (Details) HTML 251K
127: R112 Borrowings (Details) - Schedule of borrowings HTML 55K
128: R113 Borrowings (Details) - Schedule of aggregate HTML 68K
maturities of long-term borrowings
129: R114 Accrued expenses and other current liabilities HTML 47K
(Details)
130: R115 Accrued expenses and other current liabilities HTML 64K
(Details) - Schedule of accrued expenses and other
current liabilities
131: R116 Stock based compensation (Details) HTML 98K
132: R117 Stock based compensation (Details) - Schedule of HTML 53K
stock options granted to employee
133: R118 Stock based compensation (Details) - Schedule of HTML 76K
stock option
134: R119 Stock based compensation (Details) - Schedule of HTML 63K
RSUs
135: R120 Stock based compensation (Details) - Schedule of HTML 59K
stock-based compensation expense for the stock
options and RSUs
136: R121 Retirement benefits (Details) HTML 50K
137: R122 Retirement benefits (Details) - Schedule of HTML 69K
consolidated financial statements
138: R123 Retirement benefits (Details) - Schedule of net HTML 55K
defined benefit plan costs
139: R124 Retirement benefits (Details) - Schedule of HTML 50K
principal assumptions used in determining gratuity
140: R125 Retirement benefits (Details) - Schedule of HTML 59K
expected benefit plan payments
141: R126 Other liabilities (Details) - Schedule of other HTML 52K
liabilities
142: R127 Warrant liabilities (Details) - Schedule of HTML 62K
assumptions used in calculating estimated fair
value of such warrant liabilities
143: R128 Redeemable convertible preferred stock (Details) HTML 68K
144: R129 Redeemable convertible preferred stock (Details) - HTML 75K
Schedule of redeemable convertible preferred stock
145: R130 Common stock (Details) HTML 52K
146: R131 Common stock (Details) - Schedule of common stock HTML 59K
reserved for future issuance
147: R132 Revenue (Details) HTML 63K
148: R133 Revenue (Details) - Schedule of summarizes revenue HTML 50K
by the company?s service
149: R134 Revenue (Details) - Scheule of the disaggregation HTML 64K
of revenue
150: R135 Revenue (Details) - Schedule of deferred revenue HTML 53K
consists of customer billings
151: R136 Interest expense, net (Details) - Schedule of HTML 55K
interest expense, net
152: R137 Other income, net (Details) - Schedule of other HTML 50K
income, net
153: R138 Income taxes (Details) - Schedule of income tax HTML 68K
expense
154: R139 Income taxes (Details) - Schedule reconciliation HTML 70K
of effective tax rate
155: R140 Income taxes (Details) - Scedule of deferred tax HTML 90K
assets and liabilities
156: R141 Net loss per share attributable to common HTML 69K
stockholders (Details) - Schedule of basic and
diluted net loss per share attributable to common
stockholders
157: R142 Net loss per share attributable to common HTML 53K
stockholders (Details) - Schedule of basic and
diluted net loss per share attributable to common
stockholders (Parentheticals)
158: R143 Net loss per share attributable to common HTML 54K
stockholders (Details) - Schedule of computation
of diluted net loss per share
159: R144 Fair Value Measurements (Details) - Schedule of HTML 60K
financial assets and liabilities
160: R145 Fair Value Measurements (Details) - Schedule of HTML 51K
fair value of warrant liabilities
161: R146 Strategic investments (Details) HTML 72K
162: R147 Commitments and Contingencies (Details) - Schedule HTML 52K
of table presents the company?s future minimum
purchase commitments
165: XML IDEA XML File -- Filing Summary XML 335K
163: XML XBRL Instance -- fs12023_nearintelligence_htm XML 5.46M
164: EXCEL IDEA Workbook of Financial Reports XLSX 315K
12: EX-101.CAL XBRL Calculations -- inka-20221231_cal XML 219K
13: EX-101.DEF XBRL Definitions -- inka-20221231_def XML 1.84M
14: EX-101.LAB XBRL Labels -- inka-20221231_lab XML 3.18M
15: EX-101.PRE XBRL Presentations -- inka-20221231_pre XML 1.81M
11: EX-101.SCH XBRL Schema -- inka-20221231 XSD 518K
166: JSON XBRL Instance as JSON Data -- MetaLinks 801± 1.24M
167: ZIP XBRL Zipped Folder -- 0001213900-23-029174-xbrl Zip 1.68M
Exhibit 23.2
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT
We consent to the inclusion in this Registration Statement of Near Intelligence, Inc. on Form S-1 of our report dated March 6, 2023 with respect to our audits of the consolidated financial statements of Near Intelligence Holdings Inc. as of December 31, 2022 and 2021 and for the years then ended, which report appears in the Prospectus, which is part of this Registration Statement. We also consent to the reference to our Firm under the heading “Experts” in such Prospectus.
Melville, NY
An Independent Member of Urbach Hacker Young International
| This ‘S-1’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 4/12/23 | |||
| 4/11/23 | ||||
| 3/6/23 | ||||
| 12/31/22 | 10-K | |||
| 12/31/21 | 10-K, NT 10-K | |||
| List all Filings | ||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 4/06/23 Near Intelligence, Inc. 8-K:1,2,3,9 3/31/23 15:848K EdgarAgents LLC/FA 3/28/23 Near Intelligence, Inc. 8-K:1,2,3,4 3/23/23 33:2.8M EdgarAgents LLC/FA 1/17/23 Near Intelligence, Inc. 8-K:1,9 1/17/23 13:288K EdgarAgents LLC/FA 12/28/22 Near Intelligence, Inc. S-4/A 70:35M EdgarAgents LLC/FA 12/27/22 Near Intelligence, Inc. 8-K:1,9 12/23/22 13:297K EdgarAgents LLC/FA 12/01/22 Near Intelligence, Inc. S-4/A 74:37M EdgarAgents LLC/FA 11/10/22 Near Intelligence, Inc. S-4/A 83:38M EdgarAgents LLC/FA 11/09/22 Near Intelligence, Inc. 8-K:1,8,9 11/03/22 15:1.7M EdgarAgents LLC/FA 9/09/22 Near Intelligence, Inc. S-4/A 72:44M EdgarAgents LLC/FA 5/19/22 Near Intelligence, Inc. 8-K:1,7,9 5/18/22 21:8.5M EdgarAgents LLC/FA 1/12/21 Near Intelligence, Inc. 8-K:1,3,5,8 1/11/21 10:889K EdgarAgents LLC/FA 12/15/20 Near Intelligence, Inc. S-1 12/14/20 9:3M EdgarAgents LLC/FA |