Company: ZDAN
Filing Date: 2025-07-28
Form Type: F-1/A
Source: 0001683168-25-005450
Chunk: 318

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-07-28
Form: F-1/A
Chunk 318
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635,046 |
| Total revenues             |                        | $ | 5,906,162 |     | $ | 5,680,667 |

The following table presents revenue disaggregation
by software products for the fiscal years ended September 30, 2024 and 2023, respectively.

|                                                         | Revenue disaggregation by software products | Fiscal year ended September 30, |      2024 |     |   |      2023 |
|:--------------------------------------------------------|:--------------------------------------------|:--------------------------------|----------:|:----|:--|----------:|
| Cloud Data Base Station Node Software                   |                                             | $                               | 5,311,916 |     | $ | 4,902,503 |
| Enterprise Data Base Station Node Software and Hardware |                                             |                                 |   122,853 |     |   |         – |
| Smart Metaverse Box                                     |                                             |                                 |    37,024 |     |   |   143,118 |
| Decentralization Application Software                   |                                             |                                 |   434,369 |     |   |   635,046 |
| Total                                                   |                                             | $                               | 5,906,162 |     | $ | 5,680,667 |

19. Government subsidies

Government subsidies mainly represent VAT refund
received. Each local tax authority at times may grant tax holidays to local enterprises as a way to encourage entrepreneurship and stimulate
local economy. Zhenglian Technology (Shenzhen) Co., Ltd. is entitled to obtain VAT refund as they meet the requirement of software companies.

|                            |     |   | Fiscal year ended September 30, 
                            2024 |     |   | Fiscal year ended September 30, 
                            2023 |
|:---------------------------|:----|:--|--------------------------------:|:----|:--|--------------------------------:|
| VAT refund received        |     | $ |                         447,451 |     | $ |                         483,001 |
| Other government subsidies |     |   |                           2,999 |     |   |                          51,409 |
| Total                      |     | $ |                         450,450 |     | $ |                         534,410 |

20. Risks and Concentration

| a) | Interest rate 
 risk          |

Interest rate risk is the risk that the fair
value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company’s
interest rate