Company: ZDAN
Filing Date: 2025-06-30
Form Type: F-1
Source: 0001683168-25-004840
Chunk: 322

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-06-30
Form: F-1
Chunk 322
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 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 local tax authority at times may grant tax holidays to local enterprises as a way to encourage entrepreneurship and stimulate
local economy. Zhenglian Technology (Shenzhen) Co., Ltd. is entitled to obtain VAT refund as they meet the requirement of software companies.

|                            |     |   | Fiscal year ended September 30, 
                            2024 |     |   | Fiscal year ended September 30, 
                            2023 |
|:---------------------------|:----|:--|--------------------------------:|:----|