Company: ZDAN
Filing Date: 2025-06-30
Form Type: F-1
Source: 0001683168-25-004840
Chunk: 148

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-06-30
Form: F-1
Chunk 148
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 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 |   |
|:------------------------------------------|:----|:---------------------------------|----------:|:----|:--|----------:|:----|:---------|--------:|:--|:----|:----|:--------|:--|
| Salary Costs                              |     | $                                |   460,275 |     | $ |   361,726 |     | $        |  98,549 |   |     |     | 27%     |   |
| Entertainment expense                     |     |                                  |    36,843 |     |   |    20,747 |     |          |  16,096 |   |     |     | 78%     |   |
| Office expenses                           |     |                                  |    33,339 |     |   |    62,249 |     |          | (28,910 | ) |     |     | (46%    | ) |
| Provision for credit loss                 |     |                                  |    62,686 |     |   |   157,657 |     |          | (94,971 | ) |     |     | (60%    | ) |
| Travel Expense                            |     |                                  |     8,266 |     |   |     6,879 |     |          |   1,387 |   |     |     | 20%     |   |
| Depreciation of fixed assets              |     |                                  |    71,067 |     |   |    16,042 |     |          |  55,025 |   |     |     | 343%    |   |
| Professional services                     |     |                                  |    54,984 |     |   |   118,958 |     |          | (63,974 | ) |     |     | (54%    | ) |
| Rental Cost                               |     |                                  |   482