Company: ZDAN
Filing Date: 2025-06-30
Form Type: F-1
Source: 0001683168-25-004840
Chunk: 312

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-06-30
Form: F-1
Chunk 312
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|                                |     |   |         As of 
 September 30, 
          2024 |   |     |   |         As of 
 September 30, 
          2023 |   |
|:-------------------------------|:----|:--|--------------:|:--|:----|:--|--------------:|:--|
| Licensed software              |     | $ |     1,528,408 |   |     | $ |     1,367,332 |   |
| Patent right                   |     |   |       309,521 |   |     |   |       297,710 |   |
| Less: accumulated amortization |     |   |      (280,483 | ) |     |   |       (97,282 | ) |
| Sub-total                      |     |   |     1,557,446 |   |     |   |     1,567,760 |   |
| Software under development     |     |   |             – |   |     |   |        90,700 |   |
| Intangible assets, net         |     | $ |     1,557,446 |   |     | $ |     1,658,460 |   |

Amortization expense recognized in cost of revenues
for the years ended September 30, 2024 and 2023 amounted to approximately $174,693 and $79,280 respectively.

As of September 30, 2024, part of the intangible
assets were pledged for obtaining bank loans (See Note 10 Short-term bank loans). The Company has no pledged intangible assets as of
September 30, 2023 to secure general banking facilities.

The Company did not recognize any impairment
loss on intangible asset for the years ended September 30, 2024 and 2023.

| F-22 |

The accumulated amortization as of September
30, 2024 and September 30, 2023 represented the amortization expense of the software that have been capitalized in previous years.

The future amortization for the intangible assets
is expected to be as follows:

| Twelve months ending September 30, |     | Estimated            
 amortization expense |           |
|:-----------------------------------|:----|:---------------------|----------:|
| 2024                               |     | $                    |   183,793 |
| 2025                               |     |                      |   183,793 |