Company: ZDAN
Filing Date: 2025-02-18
Form Type: DRS/A
Source: 0001683168-25-001085
Chunk: 154

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-02-18
Form: DRS/A
Chunk 154
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 - |                        67,122 |
| 4 | Metaverse                          
 Box                                | Licensed 
 software | July                        
 1, 2021                     | October                           
 8, 2021                           |                                           - |                       152,305 |
| 5 | Enterprise                         
 data base station node software    | Licensed 
 software | December                    
 1, 2022                     | January                           
 3, 2023                           |                                      12,210 |                        93,820 |
|   | Total                              |          |                             |                                   |                                     $12,210 |                      $593,670 |

| 88 |

The Company had a system
of capitalization of development costs. The project team conduct a set of procedures including technical feasibility analysis, demand
analysis, construction period assessment and project budget to propose a project to be set as a research and development project. A project
proposal, including project summary, technical background and development, market conditions, technological prospects and development
plan, is reviewed and assessed by the management. Once the project is identified, Project Design Manual will be prepared. After all the
above are completed, it will be regarded as the project has reached the technological feasibility and from this stage, the expenditures
of the project start to be capitalized.

<div align='center'>Off-balance Sheet Commitments and Arrangements</div>

Off-Balance Sheet Arrangements

There were no off-balance
sheet arrangements for the fiscal year ended September 30, 2024 and 2023 that have or that in the opinion of management are likely to
have, a current or future material effect on our consolidated financial condition or results of operations. We have not entered into
any financial guarantees or other commitments to guarantee the payment obligations of any third parties. We have not entered into any
derivative contracts that are indexed to our shares and classified as shareholder’s equity, or that are not reflected in our consolidated
financial statements. Furthermore, we do not have any retained or contingent interest in assets transferred to an unconsolidated entity
that serves as credit, liquidity or market risk support to such entity. We do not have any variable interest in any unconsolidated entity
that provides financing, liquidity, market risk or credit support to us or engages in leasing, hedging or research and development services
with us.

Commitments

The following table sets
forth our operating lease contractual obligations as of September 30, 2024:

| Year ending September 30,    
 202