Company: ZDAN
Filing Date: 2025-02-18
Form Type: DRS/A
Source: 0001683168-25-001085
Chunk: 320

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-02-18
Form: DRS/A
Chunk 320
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 PRC that are available for distribution to the Company, the undistributed earnings of the Company’s
subsidiaries located in the PRC are considered to be indefinitely reinvested, because the Company does not have any present plan to pay
any cash dividends on its ordinary shares in the foreseeable future and intends to retain most of its available funds and any future
earnings for use in the operation and expansion of its business. Accordingly, no deferred tax liability has been accrued for the PRC
dividend withholding taxes that would be payable upon the distribution of those amounts to the Group as of September 30, 2024, and 2023.

18. Disaggregated information of revenues

|                            | Revenue disaggregation |   |      2024 |     |   |      2023 |
|:---------------------------|:-----------------------|:--|----------:|:----|:--|----------:|
| Software Perpetual License |                        | $ | 5,471,793 |     | $ | 5,045,621 |
| Software Term License      |                        |   |   434,369 |     |   |   635,046 |
| Total revenues             |                        | $ | 5,906,162 |     | $ | 5,680,667 |

The following table presents revenue disaggregation
by software products for the fiscal years ended September 30, 2024 and 2023, respectively.

|                                                         | Revenue disaggregation by software products | Fiscal year ended September 30, |      2024 |     |   |      2023 |
|:--------------------------------------------------------|:--------------------------------------------|:--------------------------------|----------:|:----|:--|----------:|
| Cloud Data Base Station Node Software                   |                                             | $                               | 5,311,916 |     | $ | 4,902,503 |
| Enterprise Data Base Station Node Software and Hardware |                                             |                                 |   122,853 |     |   |         – |
| Smart Metaverse Box                                     |                                             |                                 |    37,024 |     |   |   143,118 |
| Decentralization Application Software                   |                                             |                                 |   434,369 |     |   |   635,046 |
| Total                                                   |                                             | $                               | 5,906,162 |     | $ | 5,680,667 |

19. Government subsidies

Government subsidies mainly represents VAT refund
received. Each