Company: ZDAN
Filing Date: 2025-01-10
Form Type: DRS/A
Source: 0001683168-25-000168
Chunk: 279

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-01-10
Form: DRS/A
Chunk 279
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953,991 |   |
| Statutory surplus reserves                                                                                                                      |     |   |            938,310 |   |     |   |            667,183 |   |
| Retained earnings                                                                                                                               |     |   |          6,343,228 |   |     |   |          3,903,080 |   |
| Accumulated other comprehensive income                                                                                                          |     |   |           (155,671 | ) |     |   |           (506,226 | ) |
| Total shareholders’ equity                                                                                                                      |     |   |         10,079,858 |   |     |   |          7,018,028 |   |
| Total liabilities and shareholders’ equity                                                                                                      |     | $ |         13,459,216 |   |     | $ |         10,029,152 |   |

*The shares and per share data are presented on
a retroactive basis to reflect the stock split

<div align='center'>The accompanying notes are an integral part of
these consolidated financial statements.</div>

| F-3 |

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

CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE
INCOME

FOR THE YEARS ENDED SEPTEMBER 30, 2024 AND 2023

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

| Revenues                                                                   |     | 2024 |            |   |     | 2023 |            |   |
|:---------------------------------------------------------------------------|:----|:-----|-----------:|:--|:----|:-----|-----------:|:--|
| Software - Perpetual License                                               |     | $    |  5,270,682 |   |     | $    |  3,572,917 |   |
| Software - Perpetual License with related parties                          |     |      |    201,111 |   |     |      |  1,472,704 |   |
| Sub-total Software - Perpetual License                                     |     |      |  5,471,793 |   |     |      |  5,045,621 |   |
| Software- Term License                                                     |     |      |          – |   |     |      |     40,124 |   |
| Software- Term License with related parties                                |     |