Company: ZDAN
Filing Date: 2025-01-10
Form Type: DRS/A
Source: 0001683168-25-000168
Chunk: 147

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-01-10
Form: DRS/A
Chunk 147
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--------:|:----|:--|--------:|:----|:---------|--------:|:--|:----|:----|:--------|:--|
| Salary Costs                        |     | $                                        | 329,371 |     | $ | 426,138 |     | $        | (96,767 | ) |     |     | (23%    | ) |
| Office expenses                     |     |                                          |     278 |     |   |   7,803 |     |          |  (7,525 | ) |     |     | (96%    | ) |
| Entertainment expense               |     |                                          |   5,658 |     |   |  11,291 |     |          |  (5,633 | ) |     |     | (50%    | ) |
| Travel Expense                      |     |                                          |   2,538 |     |   |   3,564 |     |          |  (1,026 | ) |     |     | (29%    | ) |
| Business publicity expense          |     |                                          | 236,572 |     |   | 132,503 |     |          | 104,069 |   |     |     | 79%     |   |
| Total Selling and marketing expense |     | $                                        | 574,417 |     | $ | 581,299 |     | $        |  (6,882 | ) |     |     | (1%     | ) |

Selling and marketing
expenses decreased by $6,882, or 1%, to $574,417 for the fiscal year ended September 30, 2024 as compared to $581,299 for the fiscal
year ended September 30, 2023. On the one hand, we have made appropriate optimizations and reductions in personnel and office expenses;
on the other hand, we have increased our expense in business publicity to generate more revenue through promotion.

General and administrative expenses

The following table presents
general and administrative expenses for the fiscal years ended September 30, 2024 and 2023, respectively.

|                                           |     | For the Fiscal Years Ended September 30, |      2024 |     |   |      2023 |     | Variance |  Amount |   |     |     | Percent |   |
|:------------------------------------------|:----|:-----------------------------------------|----------:|:----|