Company: ZDAN
Filing Date: 2025-06-30
Form Type: F-1
Source: 0001683168-25-004840
Chunk: 36

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-06-30
Form: F-1
Chunk 36
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2012, as amended, or the JOBS Act. As long as we remain an emerging growth company, we may rely
on exemptions from some of the reporting requirements applicable to public companies that are not emerging growth companies. In particular,
as an emerging growth company, we:

| · | may present only two years of audited financial statements and                                                                      
 only two years of related Management’s Discussion and Analysis of Financial Condition and Results of Operations, or “MD&A;”         |
| · | are not required to provide a detailed narrative disclosure discussing                                                              
 our compensation principles, objectives and elements and analyzing how those elements fit with our principles and objectives, which 
 is commonly referred to as “compensation discussion and analysis;”                                                                  |
| · | are not required to obtain an attestation and report from our auditors                                                              
 on our management’s assessment of our internal control over financial reporting pursuant to the Sarbanes-Oxley Act of 2002;         |
| · | are not required to obtain a non-binding advisory vote from our shareholders                                                        
 on executive compensation or golden parachute arrangements (commonly referred to as the “say-on-pay,” “say-on frequency”            
 and “say-on-golden-parachute” votes);                                                                                               |
| · | are exempt from certain executive compensation disclosure provisions                                                                
 requiring a pay-for-performance graph and chief executive officer pay ratio disclosure;                                             |
| · | are eligible to claim longer phase-in periods for the adoption of new                                                               
 or revised financial accounting standards under §107 of the JOBS Act; and                                                           |
| · | will not be required to conduct an evaluation of our internal control                                                               
 over financial reporting until our second annual report on Form 20-F following the effectiveness of our initial public offering.    |

| 19 |

We intend to take advantage
of all of these reduced reporting requirements and exemptions, including the longer phase-in periods for the adoption of new or revised
financial accounting standards under §107 of the JOBS Act. Our election to use the phase-in periods may make it difficult to compare
our financial statements to those of non-emerging growth companies and other emerging growth companies that have opted out of the phase-in
periods under §107 of the JOBS Act.

We will remain an emerging
growth company until the earliest of (a) the last day of the fiscal year during which we have total annual gross revenues of
at least US$1.235 billion; (b) the last day of our fiscal year following the fifth