Company: ZDAN
Filing Date: 2025-07-28
Form Type: F-1/A
Source: 0001683168-25-005450
Chunk: 145

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-07-28
Form: F-1/A
Chunk 145
---
 | (42.39% | ) |
| Equipment Depreciation                                  |               |                            |   131,021 |     |   |   131,457 |     |          |    (436 | ) |     |     | (0.33%  | ) |
| Intangible Assets Amortization                          |               |                            |   174,693 |     |   |    79,283 |     |          |  95,410 |   |     |     | 120.34% |   |
| Sales taxes and surcharges                              |               |                            |    36,706 |     |   |    41,406 |     |          |  (4,700 | ) |     |     | (11.35% | ) |
| Total Cost of Sales                                     |               | $                          | 1,525,402 |     | $ | 1,493,303 |     | $        |  32,099 |   |     |     | 2.15%   |   |
| Gross Profit                                            |               | $                          | 4,380,760 |     | $ | 4,187,364 |     | $        | 193,396 |   |     |     | 4.62%   |   |
| Gross Margin %                                          |               |                            |       74% |     |   |       74% |     |          |         |   |     |     |         |   |

Cost of revenues increased
by $32,099 or 2.15%, to $1,525,402 for the fiscal year ended September 30, 2024 from $1,493,303 for the fiscal year ended September 30,
2023. The increase in cost of revenues was partly due to increase of intangible assets amortization.

Our gross profit increased
by $193,396, or 4.62%, to $4,380,760 for the fiscal year ended September 30, 2024 from $4,187,364 for the fiscal year ended September
30, 2023. Overall gross profit margin kept stable at 74% for the fiscal year ended September 30, 2024 as compared to 74% for the fiscal
year ended September 30, 2023.

| 82 |

Operating expenses

| Operating expenses:                 |     | For the Fiscal Years Ended 
 September 30,              
 2024