Company: ZDAN
Filing Date: 2025-06-30
Form Type: F-1
Source: 0001683168-25-004840
Chunk: 131

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-06-30
Form: F-1
Chunk 131
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<div align='center'>DILUTION</div>

If you invest in our Ordinary
Shares, your interest will be diluted for each Ordinary Share you purchase to the extent of the difference between the initial public
offering price per Ordinary Share and our net tangible book value per Ordinary Share after this offering. Dilution results from the fact
that the initial public offering price per Ordinary Share is substantially in excess of the net tangible book value per Ordinary Share
attributable to the existing shareholders for our presently outstanding Ordinary Shares.

Our net tangible book value
as of September 30, 2024 was a negative $[·], or a negative $[·]
per Ordinary Share. Net tangible book value represents the amount of our total consolidated tangible assets, less the amount of our total
consolidated liabilities. Dilution is determined by subtracting the net tangible book value per Ordinary Share (as adjusted for the offering)
from the initial public offering price per Ordinary Share and after deducting the estimated discounts and non-accountable expenses to
the Underwriter and the estimated offering expenses payable by us.

After giving effect to our
sale of [ ] Ordinary Shares offered in this offering, based on the initial public offering price of $[ ] per Ordinary
Share and after the deduction of the estimated discounts and non-accountable expense allowance to the Underwriter and the estimated offering
expenses payable by us, our as adjusted net tangible book value as of September 30, 2023, would have been $[·],
or $[·] per outstanding Ordinary Share. This represents an immediate increase in net
tangible book value of $[·] per Ordinary Share, and an immediate dilution of $[·]
per Ordinary Share to investors purchasing Ordinary Shares in this offering. The as adjusted information discussed above is illustrative
only.

The following table illustrates such dilution:

| Assumed Initial public offering price per Ordinary Share                             
 Net tangible book value per Ordinary Share as of September 30, 2023                  |     | Post-Offering(1) | [   ] 
 [   ] |     | Full                  
 Exercise of           
 Over-Allotment Option | [   ] 
 [   ] |
|:-------------------------------------------------------------------------------------|:----|:-----------------|:------|:----|:----------------------|:------|
| Increase in net tangible book value per Ordinary Share                               |     | $                | [   ] |     | $                     | [   ] |
| Pro forma net tangible book value per Ordinary