Company: ZDAN
Filing Date: 2025-02-18
Form Type: DRS/A
Source: 0001683168-25-001085
Chunk: 145

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-02-18
Form: DRS/A
Chunk 145
---
 $        |  32,099 |   |     |     | 2.15%   |   |
| Gross Profit                                            |               | $                          | 4,380,760 |     | $ | 4,187,364 |     | $        | 193,396 |   |     |     | 4.62%   |   |
| Gross Margin %                                          |               |                            |       74% |     |   |       74% |     |          |         |   |     |     |         |   |

Cost of revenues increased
by $32,099 or 2.15%, to $1,525,402 for the fiscal year ended September 30, 2024 from $1,493,303 for the fiscal year ended September 30,
2023. The increase in cost of revenues was partly due to increase of intangible assets amortization.

Our gross profit increased
by $193,396, or 4.62%, to $4,380,760 for the fiscal year ended September 30, 2024 from $4,187,364 for the fiscal year ended September
30, 2023. Overall gross profit margin kept stable at 74% for the fiscal year ended September 30, 2024 as compared to 74% for the fiscal
year ended September 30, 2023.

| 83 |

Operating expenses

| Operating expenses:                 |     | For the Fiscal Years Ended 
 September 30,              
 2024                       |           |     | 2023 |           |     | Variance 
 Amount   |          |   |     | Percentage |      |   |
|:------------------------------------|:----|:---------------------------|----------:|:----|:-----|----------:|:----|:---------|:---------|:--|:----|:-----------|:-----|:--|
| Selling and marketing expenses      |     | $                          |   574,417 |     | $    |   581,299 |     | $        | (6,882   | ) |     |            | (1%  | ) |
| General and administrative expenses |     |                            | 1,260,104 |     |      | 1,282,391 |     |          | (22,287  | ) |     |            | (2%  | ) |
| Research and development expenses   |     |                            |