Company: ZDAN
Filing Date: 2025-01-10
Form Type: DRS/A
Source: 0001683168-25-000168
Chunk: 154

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-01-10
Form: DRS/A
Chunk 154
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. After all the
above are completed, it will be regarded as the project has reached the technological feasibility and from this stage, the expenditures
of the project start to be capitalized.

<div align='center'>Off-balance Sheet Commitments and Arrangements</div>

Off-Balance Sheet Arrangements

There were no off-balance
sheet arrangements for the fiscal year ended September 30, 2024 and 2023 that have or that in the opinion of management are likely
to have, a current or future material effect on our consolidated financial condition or results of operations. We have not entered into
any financial guarantees or other commitments to guarantee the payment obligations of any third parties. We have not entered into any
derivative contracts that are indexed to our shares and classified as shareholder’s equity, or that are not reflected in our consolidated
financial statements. Furthermore, we do not have any retained or contingent interest in assets transferred to an unconsolidated entity
that serves as credit, liquidity or market risk support to such entity. We do not have any variable interest in any unconsolidated entity
that provides financing, liquidity, market risk or credit support to us or engages in leasing, hedging or research and development services
with us.

Commitments

The following table sets forth
our operating lease contractual obligations as of September 30, 2024:

| Year ending September 30,    
 2025                         |     |   |   533,255 |
|:-----------------------------|:----|:--|----------:|
| 2026                         |     |   |   559,912 |
| 2027                         |     |   |   141,664 |
| Thereafter                   |     |   |         – |
| Total minimum lease payments |     | $ | 1,234,831 |

| 89 |

Contingencies

The Company may be involved
in various legal proceedings, claims and other disputes arising from the commercial operations, projects, employees and other matters
which, in general, are subject to uncertainties and in which the outcomes are not predictable. The Company determines whether an estimated
loss from a contingency should be accrued by assessing whether a loss is deemed probable and can be reasonably estimated. Although the
outcomes of these legal proceedings cannot be predicted, the Company does not believe these actions, in the aggregate, will have a material
adverse impact on its financial position, results of operations or liquidity.

Zhenglian Shenzhen has
a