Company: ZDAN
Filing Date: 2025-02-18
Form Type: DRS/A
Source: 0001683168-25-001085
Chunk: 284

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-02-18
Form: DRS/A
Chunk 284
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 5,000 |     |                          | (5,000 | ) |     | $               | 2,953,991 |     | $               | 938,310 |     | $        | 6,343,228 |   |     | $                                      | (155,671 | ) |     | $                   | 10,079,858 |   |

The accompanying notes are an integral part of these consolidated
financial statements.

| F-5 |

<div align='center'>ZEROLIMIT TECHNOLOGY HOLDING
CO., LTD

CONSOLIDATED
STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED SEPTEMBER
30, 2024 AND 2023

(All amounts in USD, except
for share and per share data, unless otherwise noted)</div>

|                                                             |     |   | September 30, 2024 |   |     |   | September 30, 2023 |   |
|:------------------------------------------------------------|:----|:--|-------------------:|:--|:----|:--|-------------------:|:--|
| CASH FLOWS FROM OPERATING ACTIVITIES:                       |     |   |                    |   |     |   |                    |   |
| Net income                                                  |     | $ |          2,711,275 |   |     | $ |          2,522,852 |   |
| Adjustments to reconcile net income to net cash provided by 
 (used in) operating activities:                             |     |   |                    |   |     |   |                    |   |
| Depreciation and amortization                               |     |   |            396,689 |   |     |   |            293,382 |   |
| Amortization of operation lease right-of-use assets         |     |   |            434,244 |   |     |   |            428,515 |   |
| Provision for credit loss                                   |     |   |             62,731 |   |     |   |            157,656 |   |
| Deferred tax benefits                                       |     |   |             (7,841 | ) |     |   |            (19,707 | ) |
| Change in operating assets and liabilities:                 |     |   |                    |   |     |   |                    |   |
| Accounts receivable                                         |     |   |         (3,148,630 | ) |     |