Company: ZDAN
Filing Date: 2025-07-28
Form Type: F-1/A
Source: 0001683168-25-005450
Chunk: 159

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-07-28
Form: F-1/A
Chunk 159
---
 $5,909,534
respectively, have been recognized as revenue during the years. The Company’s contract liability amounted to $420,756 and $363,433
as of September 30, 2024 and 2023, respectively. The Company expects to recognize this balance as revenue over the next 12 months.

Disaggregated information of revenues

For the Fiscal Years Ended September 30, 2024 and 2023

The following table presents revenue disaggregation
by revenue stream for the fiscal years ended September 30, 2024 and 2023:

|                                                 | Revenue disaggregation | Fiscal Years Ended September 30, |      2024 |     |   |      2023 |
|:------------------------------------------------|:-----------------------|:---------------------------------|----------:|:----|:--|----------:|
| Software Perpetual License and related services |                        | $                                | 5,471,793 |     | $ | 5,045,621 |
| Software Term License and related services      |                        |                                  |   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 years 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 |

Taxation

Cayman Islands

The Cayman Islands currently
levies no taxes on individuals or