Company: ZDAN
Filing Date: 2025-01-10
Form Type: DRS/A
Source: 0001683168-25-000168
Chunk: 304

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-01-10
Form: DRS/A
Chunk 304
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,316,811 |   |     | $ |  143,126 |   |

The roll forward schedule of accounts receivable allowance is as follows:

|                                  |     | Amount |          |   |
|                                  |     | US$    |          |   |
| Balance as of September 30, 2023 |     |        | (152,412 | ) |
| Addition                         |     |        |  (89,869 | ) |
| Recovery                         |     |        |   27,206 |   |
| Exchange rate effect             |     |        |   (7,714 | ) |
| Balance as of September 30, 2024 |     |        | (222,789 | ) |

As of September 30, 2024 and 2023, $62,663 and
$152,412 of expected credit loss was recognized in General and Administration Expenses against its accounts receivable, respectively.

| F-20 |

5. Prepayments and other current assets

Prepaid expenses and other current assets consisted of the following
as of September 30, 2024 and 2023.

|                                           |     |   |         As of 
 September 30, 
          2024 |   |     |   |         As of 
 September 30, 
          2023 |   |
|:------------------------------------------|:----|:--|--------------:|:--|:----|:--|--------------:|:--|
| Advance to suppliers*                     |     | $ |     4,591,200 |   |     | $ |     2,462,502 |   |
| Other current assets                      |     |   |       312,891 |   |     |   |        99,797 |   |
| Total                                     |     |   |     4,904,091 |   |     |   |     2,562,299 |   |
| Allowances for advance to suppliers       |     |   |      (505,728 | ) |     |   |      (486,430 | ) |
| Prepayments and other current assets, net |     | $ |     4,398,363 |   |     | $ |     2,075,869 |   |

* Advance to suppliers included prepaid marketing
and promotion expense and prepaid software development fee.

Prepaid marketing and promotion expenses for the years endedSeptember 30, 2024 and 202