Company: ZDAN
Filing Date: 2025-01-10
Form Type: DRS/A
Source: 0001683168-25-000168
Chunk: 128

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-01-10
Form: DRS/A
Chunk 128
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 the amount recommended by our Board of Directors.
Even if our Board of Directors decides to pay dividends, the timing, amount and the form of future dividends, if any, will depend upon,
among other things, our future results of operations and cash flow, our capital requirements and surplus, the amount of distributions,
if any, received by us from our subsidiaries, our financial condition, contractual restrictions and other factors that our Board of Directors
may deem relevant.

We are an exempted company
with limited liability incorporated in the Cayman Islands. We rely principally on dividends distributed by WFOE and payments from the
VIE for our cash requirements, including distribution of dividends to our shareholders. Dividends distributed by our China subsidiary
are subject to PRC taxes.

In addition, PRC regulations
may restrict the ability of WFOE to pay dividends to us and only allow a PRC company to pay dividends out of its accumulated distributable
after-tax profits as determined in accordance with its articles of association and the PRC accounting standards and regulations. See
“Risk Factors — Risks Related to Doing Business in the PRC— We may rely on dividends and other distributions on equity paid by WFOE to fund any cash and financing requirements we may have, and any limitation on the ability of WFOE to make payments to us and any tax we are required to pay could have a material adverse effect on our ability to conduct our business.” and “Regulation — Regulations Relating to Dividend Distribution.”

To the extent we pay any
dividends on our Ordinary Shares, we will pay those dividends which are payable in respect of our Ordinary Shares to the depositary,
as the registered holder of such Ordinary Shares, and the depositary then will pay such amounts to the holders of our Ordinary Shares,
subject to the terms of the deposit agreement, including the fees and expenses payable thereunder. See “Description of Share Capital.” Cash dividends on our Ordinary Shares, if any, will be paid in U.S. dollars.

| 70 |

<div align='center'>CAPITALIZATION</div>

The following table sets forth our capitalization as of and for the fiscal years ended September 30, 2024 and 2023 presented on:

| · | an actual basis; and                                                                                                               |
| · | an as adjusted basis to reflect the issuance and sale of the Ordinary                                                              
 Shares by us in this offering at the assumed initial public offering price of $[  ] per Ordinary Share, after deducting            
 the estimated discounts